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"capital items" is a correct and usable phrase in written English.
"Capital items" refers to large and expensive assets that are used in a business or organization, such as equipment, machinery, or buildings. Example: The company's budget for next year includes a significant investment in capital items, such as a new computer system and office renovations.
Exact(60)
Recurrent versus Capital costs: Factor inputs are further classified into recurrent and capital items.
"Best" designs feature the highest degree of energy recovery possible with a given number of capital items.
The landowner usually furnished the chief capital items, possibly including livestock.
However, these ratios did not improve because of any declining outlays on operating and capital items.
According to this sample, both expenses and capital items go only one way up.
Caremark plans to record a 38% rise in spending on capital items this year.
Unlike net income, CPO is impacted by changes in such working capital items as receivables, payables and inventories.
The government cash outlays announced as capital items are then reannounced as revenue items; only recently has the press started to challenge some of these subterfuges.
(Cash flow from ops, shown after the profit-and-loss statement, is, roughly speaking, net income plus depreciation plus cash-producing changes in working capital items).
While increasing revenues relative to working capital items such as these can be a sign of increased efficiency, such efficiency gains are seldom this rapid.
In privately held firms, most financial statements include excess owner benefits, one-time charges and capital items that were expensed.
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Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.

Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com