capital assets

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Английский Язык - Турецкий язык
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Связанные Термины

capital asset
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Английский Язык - Английский Язык
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
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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
Assets, including investments not held for sale, conversion or consumption in the ordinary course of business
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)
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
Assets of significant value and having a useful life of several years Capital assets are also called fixed assets
Non-consummable fixed assets that yield income or reduces expenses
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
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
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
A collective term for all Fixed Assets of a business, including vehicles, furniture & fixtures, land, buildings and machinery
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
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
(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
an item purchased for internal use rather than resale
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
machines, buildings, and other property belonging to a company

Связанные Термины

capital asset
An asset in the sense of accounting, but also including financial assets such as stocks or bonds
capital asset
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
capital asset
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
capital asset
Property purchased for use in production over long periods of time rather than for resale
capital asset
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
capital asset
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
capital asset
All tangible property, including securities, real estate and other property, held for the long term
capital asset
A long-term asset, such as land or a building
capital asset
Tangible property, including durable goods, equipment, buildings, installations, and land [GAO]
capital asset
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
capital asset
– 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
capital asset
an asset that is purchased for long-term use, such as machinery or equipment
capital asset
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
capital asset
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
capital asset
Assets that are to be recorded in the balance sheet of the financial statements
capital asset
an asset held for long term use rather than for sale
capital asset
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
capital asset
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)
capital asset
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)
capital asset
Tangible property, including durable goods, equipment, buildings, installations, and land
capital asset
All of a company's tangible property, including securities, real estate and other property
capital asset
All tangible property which cannot easily be converted into cash and which is usually held for a long period, including real estate, equipment, etc
capital asset
Property owned and used by the taxpayer for personal reasons, pleasure, or investment
capital asset
A long-term asset, such as land or a building, not purchased or sold in the normal course of business
capital asset
non-liquid property or holdings
capital asset
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
capital asset
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
capital asset
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
capital to fixed assets ratio
index of the capital invested in a business versus the worth of its permanent assets
capital assets

    Расстановка переносов

    cap·i·tal as·sets

    Турецкое произношение

    käpıtıl äsets

    Произношение

    /ˈkapətəl ˈaˌsets/ /ˈkæpətəl ˈæˌsɛts/
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