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Meaning of “capital asset” in the English Dictionary

"capital asset" in Business English

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capital assetnoun [C, usually plural]

uk   us   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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