Examples include land, buildings, machinery, etc. Generally, these are assets that cannot quickly be turned into cash and are often only liquidated in a worst-case scenario. For example, a company might look at selling a capital asset if it was looking at restructuring or the business was engaged in bankruptcy proceedings.
Depending on the business involved, capital assets may represent the majority of assets that are owned. For example, in equipment heavy operations such as oil exploration, it is not surprising to find the majority of a business's assets to be capital assets.
Investment dictionary. Academic. 2012.
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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
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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
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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 — 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 — noun a) An asset that is recorded on a balance sheet as capital that is, property that creates more property, such as a factory that creates shoes, or a forest that yields a quantity of wood. b) An asset in the sense of accounting, but also… … Wiktionary
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