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 shoes, or a forest that yields a quantity of wood. In financial economics, capital assets also include financial assets such as stocks or bonds.

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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 shoes, or a forest that yields a quantity of wood. In financial economics, capital assets also include financial assets such as stocks or bonds. (en)
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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 shoes, or a forest that yields a quantity of wood. In financial economics, capital assets also include financial assets such as stocks or bonds. (en)
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  • Capital asset (en)
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