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Capital assets |
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Capital AssetsAssets 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 assetsAssets, purchased as a long term investment for generating profit, such as buildings, plant and machinery and fixtures etc.Similar MatchesCapital infusionCapital infusionAn increase in financial capital provided from outside a bank, corporation, or other entity. Net working capitalNet working capitalCurrent assets minus current liabilities. Often simply referred to as working capital. Personal tax view (of capital structure)Personal tax view (of capital structure)The argument that the difference in personal tax rates between income from debt and income from equity eliminates the disadvantage of the double taxation (corporate and personal) of income from equity. Capital transfer taxCapital transfer taxA UK tax on gifts made by an individual, whether made during their life or after death. Replaced by inheritance tax in 1986. Capital goodsCapital goodsGoods used by firms to produce other goods, e.g., office buildings, machinery, equipment. Further Suggestionsauthorised share capitalCapital market efficiency Capital Morgan Stanley Capital International Pacific Free index Morgan Stanley Capital International World Index Morgan Stanley Capital International (MSCI) Capital gain loan capital Capital allocation decision Morgan Stanley Capital International Europe Index Perfect capital mobility Capital expenditures Capitalization method Venture Capital capital gain Capital gains distribution Capital intensity Capital appreciation or depreciation Return of capital Complete capital market Morgan Stanley Capital International Europe, Australia, Far East Index Capital shares Capital flight Capital gains Perfect capital market |
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