capital asset
Definition
Fixed asset employed as a means of generating income, generally the one on which depreciation is claimed.
capital asset is in the Accounting & Auditing, Banking, Commerce & Finance and Investing subjects.
capital asset appears in the definitions of the following terms:
capital outflow,
capital grant,
rate of depreciation,
plant property,
asset valuation,
capital allowance,
double declining-balance depreciation,
capital gain,
capital expenditures budget,
ordinary income
and
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