n. equipment, property, and funds owned by a business.

Tangible or intangible assets used in operations having a useful life of more than one year which are capitalized in accordance with GAAP. Capital assets include: (1) Land, buildings (facilities), equ [..]

Property used in business for a period of more than a year, including machinery, equipment and other significant property.

Assets of significant value and having a useful life of several years. Capital assets are also called fixed assets.

Capital Assets are all types of property that are held by a company or government entity for investment and useful purposes. While most types of property are considered capital assets, some types of property are not included as capital assets, including real property (land and buildings).

Capital Assets are All property held for investment by a taxpayer. In US tax accounting, it is defined as any property other than a list of exceptions. The main exceptions are anything held for sale, [..]

Assets, purchased as a long term investment for generating profit, such as buildings, plant and machinery and fixtures etc.

Assets, purchased as a long term investment for generating profit, such as buildings, plant and machinery and fixtures etc.

n. equipment, property, and funds owned by a business.

Tangible or intangible assets held and used in state operations, which have a service life of more than one year and meet the state’s capitalization policy. Capital assets of the state include land, i [..]

Land, structures, equipment, intellectual property (e.g., software) and information technology (including IT service contracts). That are used by the Federal Government and have an estimated useful li [..]