Capital expenditure (CAPEX) financial statements provide businesses with a comprehensive record of all their capital-related investments. This means that they include not only the expenses related to acquiring and maintaining physical assets, such as buildings, equipment, and vehicles, but also any non-physical items like patents or intellectual property. Capital expenditure statements can be used to identify long-term investment opportunities and track how effective a company has been in its spending decisions. By accounting for CAPEX on a regular basis, businesses can gain insight into how much money they are devoting to growth activities, enabling them to make more informed decisions about future investments.