capital asset

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

* * *

capital asset capital asset asset

* * *

capital asset UK US noun [C, usually plural] (also fixed asset, UK also chargeable asset)
ACCOUNTING something, such as land, buildings, equipment, etc., which is owned by a company and which is used to produce income for the company: »

The company's loans are secured by specific capital assets.


Financial and business terms. 2012.

Игры ⚽ Поможем сделать НИР

Look at other dictionaries:

  • Capital asset — has two related meanings in the fields of accounting and financial economics. In accounting, a capital asset is an asset that is recorded on a balance sheet as capital that is, property that creates more property, e.g. a factory that creates… …   Wikipedia

  • capital asset — see asset 2 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. capital asset …   Law dictionary

  • capital asset — UK US noun [countable] [singular capital asset plural capital assets] business something such as equipment or buildings that a company owns and uses in doing its business …   Useful english dictionary

  • capital asset — noun count BUSINESS something such as equipment or buildings that a company owns and uses in doing its business …   Usage of the words and phrases in modern English

  • Capital Asset — A type of asset that is not easily sold in the regular course of a business s operations for cash and is generally owned for its role in contributing to the business s ability to generate profit. Furthermore, it is expected that the benefits… …   Investment dictionary

  • capital asset — UK / US noun [countable] Word forms capital asset : singular capital asset plural capital assets business something such as equipment or buildings that a company owns and uses in doing its business …   English dictionary

  • Capital Asset Pricing Model — Saltar a navegación, búsqueda El Capital Asset Pricing Model, o CAPM (trad. lit. Modelo de Fijación de precios de activos de capital) es un modelo frecuentemente utilizado en la economía financiera. El modelo es utilizado para determinar la tasa… …   Wikipedia Español

  • Capital asset pricing model — In finance, the Capital Asset Pricing Model (CAPM) is used to determine a theoretically appropriate required rate of return of an asset, if that asset is to be added to an already well diversified portfolio, given that asset s non diversifiable… …   Wikipedia

  • capital asset pricing model — ( CAPM) An economic theory that describes the relationship between risk and expected return, and serves as a model for the pricing of risky securities. The CAPM asserts that the only risk that is priced by rational investors is systematic risk,… …   Financial and business terms

  • Capital asset pricing model — Modèle d évaluation des actifs financiers Pour les articles homonymes, voir CAPM. Le Modèle d évaluation des actifs financiers (MEDAF), traduction approximative[1] de l anglais Capital Asset Pricing Model (CAPM) fournit une estimation de valeur… …   Wikipédia en Français

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”