capital asset

noun

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.

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Meanings

nouncapital asset (plural capital assets)

plural capital assets

  1. accountingAn 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.
  2. businessAn asset in the sense of accounting, but also including financial assets such as stocks or bonds.
Cite this entry
APA

capital asset. (n.d.). In WatkinsX Dictionary. Retrieved November 4, 2026, from https://dictionary.watkinsx.com/word/capital%20asset

MLA

“capital asset.” WatkinsX Dictionary, https://dictionary.watkinsx.com/word/capital%20asset. Accessed November 4, 2026.

Chicago

WatkinsX Dictionary, s.v. “capital asset,” accessed November 4, 2026, https://dictionary.watkinsx.com/word/capital%20asset.

Source: capital asset on Wiktionary, CC BY-SA 4.0.