The amount of cash outflows for the acquisition of fixed production assets during a specific period. Fixed production assets are fixed assets that are directly involved in the manufacturing or processing of goods or services, such as machinery, equipment, tools, and vehicles. Acquisition of fixed production assets refers to the process of purchasing or otherwise obtaining these assets for future use or benefit. Acquisition of fixed production assets may result in an increase in the carrying value and depreciation expense of these assets. Acquisition of fixed production assets is reported as part of cash flow from investing activities on the cash flow statement