capital asset Meaning in Cambridge Business English Dictionary
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Meaning of "capital asset" - Business English Dictionary

capital asset

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.
(Definition of capital asset from the Cambridge Business English Dictionary © Cambridge University Press)
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