Financial budget

This budget is focused on capital expenditures and on a business's budgeted cash position:
Capital budget forecasts large expenditures for items such as machinery and other assets with a longer span of life. Different companies set different thresholds for what qualifies as a capital expenditure (versus an expense). If the purchase of an item (such as a piece of machinery) is classified as a capital expenditure, it is then depreciated (or amortized in some cases) over a predetermined period of time. This budget covers capital expenditures, disbursements for capital expenditures, and depreciation budgets.
Cash budget tracks a business's anticipated cash receipts and disbursements. This is a very detailed and important schedule that draws on information in the Operating Budget.