Property Management

What is a 'capital expenditure' (CapEx) reserve in property management?

AEmergency funds kept for immediate maintenance needs
BFunds set aside for major long-term improvements or replacements (roof, HVAC, major systems) that are not routine operating expenses✓ Correct
CFunds required by Illinois law for all rental properties
DOperating capital maintained in the trust account

Explanation

Capital expenditures are major long-term improvements or replacements that extend a property's useful life or add value—such as new roofs, HVAC systems, elevators, or parking lot resurfacing. Unlike routine maintenance (operating expenses), CapEx is capitalized.

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