For Capital Asset we have terms and definitions in 7 topics. The topics are Accounting, Business, Finance, Frauds and Scams, Fundraising, Investing and Tax.

Capital Asset (Accounting)

is a long-term asset that is not purchased or sold in the normal course of business. Generallyit includes fixed assetse.g.landbuildingsfurnitureequipmentfixtures and furniture.

Capital Asset (Business)

An asset that is difficult to sell quickly. for example, real estate.

Capital Asset (Finance)

A long-term asset, such as land or a building, not purchased or sold in the normal course of business.

Capital Asset (Frauds and Scams)

Regarding individuals, any kind of investment. In relation to corporations, besides security investments, it includes fixed assets such as land, buildings, equipment and furniture. Generally, a capital asset can be any item that is not bought or sold in the normal course of business.

Capital Asset (Fundraising)

An asset held for investment or for use in a trade or business, but not such things as inventory. Example: Contractor C buys a road grader for use in his construction business. The road grader is a capital asset.

Capital Asset (Investing)

Regarding individuals, any kind of investment. In relation to corporations, besides security investments, it includes fixed assets such as land, buildings, equipment and furniture. Generally, a capital asset can be any item that is not bought or sold in the normal course of business.

See Also: Asset; Fixed Assets

Capital Asset (Tax)

Assets, of either a tangible or intangible nature, owned or held by a business which are expected to be used or held over several fiscal periods.

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