Capital investments are one of the most important financial decisions a company makes, and they are planned in detail in advance. Namely, in order to make the right decision, the company Hrvatska elektroprivreda – Distribution System Operator d.o.o. for its capital investments, and especially for large-value investments, prepares a profitability study in which various methods are used to determine whether the investment is justified. Furthermore, we can determine how a capital investment goes through several processes from detecting the need to its final realization. Each capital investment is of great financial value, significant for the company's operations and multi-year project. The implementation and financing itself is carried out by the coordinated work of several sectors and distribution areas of the HEP – ODS where the same is performed. For the successful completion of a capital project, all processes and phases must be well planned and coordinated, both in terms of operational and financial implementation. In the end, we can say that the goal is to carry out the realization in the shortest possible period of time in order to start the depreciation of the building as soon as possible and to return the invested financial resources and make a profit.