- capital asset
- For income tax purposes, all the assets held by the taxpayer, whether or not connected with his trade or business except for certain assets listed in the statute. IRC § 1221.
Ballentine's law dictionary. Anderson, W.S.. 1998.
capital asset
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 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,… … Financial and business terms
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
