capital asset

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İngilizce - Türkçe
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İlgili Terimler

Capital Asset Pricing Model
(Finans) Finansal Varlıkları Fiyatlama Modeli: Mali varlıkların doğru getiri oranlarını belirlemek için geliştirilmiş bir fiyatlandırma modeli
capital assets
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capital assets
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capital assets
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İngilizce - İngilizce
An asset in the sense of accounting, but also including financial assets such as stocks or bonds
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
an asset defined in Section 1221 of the Internal Revenue Code that once received favorable tax treatment upon sale Excludes inventory, property held for resale, property used in a trade or business, copyrights in certain instances, and certain U S government obligations
Property purchased for use in production over long periods of time rather than for resale
An asset held for more than a year that isn't bought or sold in the normal course of business Capital assets generally include fixed assets, such as land, buildings, equipment and furniture These assets are subject to depreciation BACK TO TOP
A long-term asset, owned for personal or investment purposes, that is not bought or sold in the normal course of business In general, the term includes fixed assets such as land, buildings, equipment, furniture, and fixtures
All tangible property, including securities, real estate and other property, held for the long term
A long-term asset, such as land or a building
Tangible property, including durable goods, equipment, buildings, installations, and land [GAO]
any investment that offers a prospective return, with or without risk However, in finance, the term is usually applied to securities and ordinary shares in particular
– Any asset that is not specifically identified as a noncapital asset Almost everything you own and use for personal purposes or investment is a capital asset For example, stocks and bonds, a home owned and occupied by you and your family, timber grown on your home property or investment property even if you make casual sales of the timber, household furnishings, your car used for pleasure or commuting, coin or stamp collections, gems and jewelry, gold, silver, and other metals Back to Top
an asset that is purchased for long-term use, such as machinery or equipment
An asset held for investment or for use in a trade or business, but not such things as inventory Example: Contractor C buys a road grader for use in his construction business The road grader is a capital asset Topic areas: Fundraising and Financial Sustainability
Anything you own of a permanent nature that can be used to produce income or that has a value, such as a building, house, furniture, and so forth
Assets that are to be recorded in the balance sheet of the financial statements
an asset held for long term use rather than for sale
An asset acquired as an investment, for the purpose of creating a product or service intended to be used in the activities or operations of a business
An asset intended for continued use or possession, common subclassifications being fixed assets (i e , land, buildings, leaseholds, machinery, mineral deposits) and intangible assets (i e , goodwill, patents, trademarks, investments in affiliated companies)
The non-current, tangible asset (or long term asset) owned by a business or by a person (11-2,3, 11, 12, 15, 16, 21, 22, 25, 28, 29, 31 32, 38, 40, 46; 111-16-18)
Tangible property, including durable goods, equipment, buildings, installations, and land
All of a company's tangible property, including securities, real estate and other property
All tangible property which cannot easily be converted into cash and which is usually held for a long period, including real estate, equipment, etc
Property owned and used by the taxpayer for personal reasons, pleasure, or investment
A long-term asset, such as land or a building, not purchased or sold in the normal course of business
non-liquid property or holdings
1 An asset, whether tangible or intangible, intended for long-term use and held as such (v fixed asset) 2 (government accounting) Any asset of the capital fund
Formerly "Capital Equipment;" determined as an asset having a useful life of more than one year, having an acquisition cost of $1,500 or more, and that is stand alone, meaning it is not incorporated into a building or structure Refer to Acquisition Cost and Stand Alone in this glossary to see sample charts explaining these terms
Broadly speaking, all assets are capital assets except those specifically excluded by the tax Code Major categories of noncapital assets include property held for resale in the normal course of business (inventory), trade accounts and notes receivable, depreciable property, and real estate used in a trade or business

İlgili Terimler

Capital Asset Pricing Model
(Finans) In finance, the capital asset pricing model (CAPM) is used to determine a theoretically appropriate required rate of return of an asset, if that asset is to be added to an already well-diversified portfolio, given that asset's non-diversifiable risk. The model takes into account the asset's sensitivity to non-diversifiable risk (also known as systematic risk or market risk), often represented by the quantity beta (β) in the financial industry, as well as the expected return of the market and the expected return of a theoretical risk-free asset
capital asset pricing
assessment of property value taking level of risk into consideration
capital assets
Assets of a permanent nature used to produce income, such as machinery, buildings, equipment, land, etc Must be distinguished from inventory A machine which makes pencils, for example, would be a capital asset to a pencil manufacturer, but inventory to the company whose business is to sell such machines
capital assets
أصول رأسمالي
capital assets
Assets with expected useful lives of more than one year (or normal operating cycle, if longer) that are used in the business and are not intended for resale
capital assets
Assets, including investments not held for sale, conversion or consumption in the ordinary course of business
capital assets
Capital assets consist of property, plant, and equipment, intangible properties, and natural resources that are held for use in the operation of the business and not intended for sale to customers (See Refer to page 349)
capital assets
Tangible or intangible assets used in agency operations that have initial estimated useful lives beyond a single year and an initial cost (inclusive of ancillary charges) of at least $5,000
capital assets
Assets of significant value and having a useful life of several years Capital assets are also called fixed assets
capital assets
Non-consummable fixed assets that yield income or reduces expenses
capital assets
Assets purchased for use over long periods of time, such as land and buildings, rather than for resale and can be fixed assets consisting of tangible assets such as plants and equipment and intangible assets, such as patents
capital assets
Assets comprising property, plant and equipment and intangible properties that have economic lives extending beyond the accounting period Such assets are available for use, may require operating and maintenance expenditures and may need to be replaced in the near future They include assets such as equipment, buildings, land, roads, sewage collection systems and water distribution systems
capital assets
Depreciable property, plant, equipment, and software developed, manufactured, transferred or acquired at a specific point in time for a determined cost of $100,000 or more; are used over some period (useful life), the length of which is to be two years or greater; and generally, become economically worthless (except for residual value) at the end of their estimated useful lives
capital assets
A collective term for all Fixed Assets of a business, including vehicles, furniture & fixtures, land, buildings and machinery
capital assets
Generally, everything you own for personal purposes or investment is a capital asset This includes your home, personal car, or stocks and bonds It does not include inventory or depreciable property
capital assets
Land, buildings, plant, equipment and other assets acquired for carrying on the business of a company with a life exceeding one year Assets are normally expressed in financial accounts as cost minus accumulated depreciation
capital assets
(Immobilisations) - Assets, whether tangible or intangible that are durable in nature and have a useful or economic life that extends beyond one year Such tangible and intangible assets are material in value and include land, buildings, engineering structures and works (such as canals, harbours and roads), machinery, furnishings, equipment, vessels, vehicles, and software Capital assets are either owned or acquired through purchase Also included are capital assets, leases or rental agreements that transfer the rights and obligations of ownership to the Crown For real property, the asset includes any right, interest or benefit in land, and includes mines, minerals and improvements on, above or below the surface of the land Capital assets exclude inventories consisting of physical assets that are either held for issue or whose economic benefit is consumed over a short period of time after they are brought into use, as well as spare parts and consumable items
capital assets
an item purchased for internal use rather than resale
capital assets
are property, plant, and equipment that have useful lives over many years They may require maintenance and include such things as equipment, buildings, land, roads, sewage collection, and water distribution systems
capital assets
machines, buildings, and other property belonging to a company
capital asset

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