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Finance Dictionary and Glossary of Investment Terms
Capital asset
Definition 1.
A long-term asset, such as land or a building, not purchased or sold in the normal course of business.
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Definition 2.
A long-term asset that is not bought or sold in the regular course of business.
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Definition 3.
All tangible property which cannot easily be converted into cash and which is usually held for a long period, including real estate, equipment, etc.
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