When the purpose of the article purchase serve more than one year, the purchase is called Capital Purchase (eg. asset purchase) and if the purpose of the article serve immediately or its consumption is within the year, such purchase is called non-capital purchase (eg. goods, stationery etc)

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Treasury stock is contra of capital stock used by company to purchase own capital stock to reduce the paid in capital.

Share capital is the investment in company from public to earn profit and it can be raised by offering shares to public for purchase.

Capital budgeting analysis is the analysis of all cash inflows and outflows related with the underlying asset purchase decision to evaluate the cost and benefit of purchase of asset.