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capital asset

 - 8 dictionary results

fixed asset

 
–noun
any long-term asset, as a building, tract of land, or patent.
Also called capital asset.

Origin:
1895–1900
Dictionary.com Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2009.
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capital asset  
n.  A long-term asset, such as land or a building.
The American Heritage® Dictionary of the English Language, Fourth Edition
Copyright © 2009 by Houghton Mifflin Company.
Published by Houghton Mifflin Company. All rights reserved.
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Financial Dictionary

Capital Asset

A long-term asset that is not bought or sold in the regular course of business.

Investopedia Commentary

Examples include land, buildings, machinery, etc. Generally, these are assets you can't turn into cash quickly.

Related Links

Reading The Balance Sheet
Advanced Financial Statement Analysis

See also: Asset, Capital, Intangible Asset

Investopedia.com. Copyright © 1999-2005 - All rights reserved. Owned and Operated by Investopedia Inc.
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Financial Dictionary

capital asset

An asset that has an expected life of more than one year and that is not bought and sold in the usual course of business. Buildings and machinery are examples of capital assets.


fixed asset

An asset not readily convertible to cash that is used in the normal course of business. Examples of fixed assets include machinery, buildings, and fixtures. A firm whose total assets are made up primarily of fixed assets is in a less liquid financial position, thus entailing greater risk of a big tumble in profits if its revenues fall.

Wall Street Words: An A to Z Guide to Investment Terms by David L. Scott.
Copyright © 2003. Published by Houghton Mifflin.
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Legal Dictionary

Main Entry: capital asset
see ASSET 2

Main Entry: fixed asset
see ASSET 2
Merriam-Webster's Dictionary of Law, © 1996 Merriam-Webster, Inc.
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