capital asset

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Related to capital asset: Capital asset pricing model

capital asset

A long-term asset, such as land or a building.
American Heritage® Dictionary of the English Language, Fifth Edition. Copyright © 2016 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

fixed′ as′set

a long-term asset, as a tract of land.
Random House Kernerman Webster's College Dictionary, © 2010 K Dictionaries Ltd. Copyright 2005, 1997, 1991 by Random House, Inc. All rights reserved.
References in periodicals archive ?
Expanding small businesses always need cash, not just for payroll, accounts payable and taxes, but also to fund the purchase or construction of capital assets. Traditional sources of commercial financing are not always accessible to small businesses, or may contain restrictive covenants like compensating balances or terms that are less than the economic life of the capital asset being purchased or constructed.
399 (1980), the Court of Claims held, per curiam, that "line pack" gas that was needed to pressurize the taxpayer's pipeline, but 80 to 97 percent of which would be lost permanently whenever the pipeline was abandoned, was properly accounted for as a depreciable capital asset, instead of as inventory.
For the Sharia Complaint Equity Fund category, CI Capital Asset Management topped the 2018 rankings through the 'Helal Fund', which is sponsored by the Arab Investment Bank, with positive cumulative returns of 3.80%, compared to the negative average returns of all peer sharia complaint equity funds in the Egyptian market of -8.65%.
Osaka, Japan, December 17, 2015 --( Osaka-based investment house, Nippon Capital Asset Management J-LLC reports it will introduce variable performance-related fee structures for all clients in the first quarter of 2016.
The fund will have USD150 million of investment capacity and an affiliate of American Capital's asset management company, American Capital Asset Management, LLC will manage the fund for customary management and incentive fees.
UK wealth manager Midas Capital (LON:MDS) announced it had agreed to sell Guernesey-based Midas Capital International, or MCI, together with subsidiary Midas Capital Ltd, and South African Midas Capital Asset Management, or MCAM, for an initial cash price of GBP300,000 (USD906,000/EUR673,000).
If it's a parcel of land with a building on top, it must be a capital asset.
Simpson, CFA, Managing Director, Ridgewood Capital Asset Management Inc.
CIB Equity Fund "Estithmar" under the management of CI Capital Asset Management won 4 new prestigious Lipper Fund awards by Refinitiv -- formerly the Financial and Risk business of Thomson Reuters.
The notice further said that the long term capital gains arising from transfer of a long-term capital asset being an equity share in a company or a unit of an equity oriented fund or a unit of a business trust shall be taxed at 10 per cent of such capital gains exceeding one lakh rupees.
The Capital Asset Pricing Model (CAPM) has been extensively used in the world of finance, for computing the expected return of securities.

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