A capital expenditure budget should certainly be earmarked in your business finances.These expenses are harder to track or predict than revenue expenses, and they need to be carefully considered so that they don’t disrupt business cash flow. When budgeting for capital expenses, consider:rate of return on your capital investmentshow long it will take to see some ROIany regulatory and legal requirementsthe opportunity cost of not making the purchaseany bottlenecking that a purchase may cause for cash flow