Русско-англо-русский юридический словарь

Capital construction refers to expenditures on construction that represent a process of human endeavour resulting in the erection, assembly, completion of free standing, static buildings or other types of structures, generally on a permanent foundation, bedding or location. (Statistics Canada)

Secondly, it [the company's method of accounting for self-constructed assets] causes a distortion of the current year's income to the extent that capital construction costs are deducted as current expense. (Reports of the United States Tax Court - Volume 66)