A Budget is a plan of operations based on such an estimate. It is a breakdown or a plan of how much money is coming in, how much your department will need to pay to provide a service or support, and ultimately where it all goes. A budget review includes capital and operating expenses to sustain the hospitals clinical engineering services. Capital expenses is A plan to finance long-term outlays, such as for fixed assets like facilities, test equipment, tools, computers, and furniture.  A operating expense arising in the normal course of running a business, such as an office electricity bill, personnel, supplies, outside services/consultants.
Lastly, a Microsoft excel spreadsheet is a resourceful tool for creating and tracking annual budget expenses.
- ↑ Capital Investors.com. "Capital Expense" 2011. 
- ↑ Capital Investors.com. "Operating Expense" 2011.