capital assets

   The equipment, property and funds owned by a business.

Business law dictionary. 2015.

Look at other dictionaries:

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  • capital assets — n. any assets, tangible or intangible, that are held for long term investment * * * …   Universalium

  • capital assets — n. any assets, tangible or intangible, that are held for long term investment …   English World dictionary

  • capital assets — n [plural] technical machines, buildings, and other property belonging to a company …   Dictionary of contemporary English

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  • capital assets — /ˌkæpɪt(ə)l æsets/ plural noun the property, machines and other assets, which a company owns and uses but which it does not buy and sell as part of its regular trade. Also called fixed assets …   Dictionary of banking and finance

  • capital assets — noun (plural) technical machines, buildings, and other property belonging to a company …   Longman dictionary of contemporary English

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  • Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… …   Wikipedia

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