capital asset

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English[edit]

English Wikipedia has an article on:
Wikipedia

Noun[edit]

capital asset (plural capital assets)

  1. (accounting) An asset that is recorded on a balance sheet as capital - that is, property that creates more property, such as a factory that creates shoes, or a forest that yields a quantity of wood.
  2. (finance) An asset in the sense of accounting, but also including financial assets such as stocks or bonds.

Further reading[edit]