A capital asset is defined to include property of any kind held by an assessee, whether connected with his business or profession or not connected with his business or profession. It includes all kinds of property, movable or immovable, tangible or intangible, fixed or circulating. Thus, Land and building, plant and machinery, motorcar, furniture,...
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http://en.wikipedia.org/wiki/Capital_asset
Allocation of invested funds between risk-free assets and the risky portfolio.
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http://www.encyclo.co.uk/local/22402
An asset held for more than a year that isn't bought or sold in the normal course of business. Capital assets generally include fixed assets, such as land, buildings, equipment and furniture. These assets are subject to depreciation
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http://www.encyclo.co.uk/visitor-contributions.php
Any type of property owned by a business that has a useful life of more than one year, such as a computer or truck.
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http://www.nolo.com/dictionary/capital-asset-term.html
A capital asset (fixed asset) is an asset that is expected to be used for a considerable time in a trade or business. Examples of capital assets in most businesses are land and buildings, plant and machinery, investments in subsidiary companies, goodwill, and motor vehicles, although in the hands of dealers these assets would become current assets....
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http://www.probertencyclopaedia.com/browse/JC.HTM
No exact match found.
