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  • capital gains — index boom (prosperity) Burton s Legal Thesaurus. William C. Burton. 2006 capital gains …   Law dictionary

  • Property derivatives — General DefinitionA property derivative is a financial derivative whose value is derived from the value of an underlying real estate asset. In practice, because real estate assets fall victim to market inefficiencies and are hard to accurately… …   Wikipedia

  • capital — {{Roman}}I.{{/Roman}} noun 1 money used to start a business, etc. ADJECTIVE ▪ risk, venture ▪ They are hoping to attract funding from venture capital firms. ▪ fixed ▪ seed (esp. AmE) …   Collocations dictionary

  • Capital — 1. n., adj., & int. n. 1 the most important town or city of a country or region, usu. its seat of government and administrative centre. 2 a the money or other assets with which a company starts in business. b accumulated wealth, esp. as used in… …   Useful english dictionary

  • capital — 1. n., adj., & int. n. 1 the most important town or city of a country or region, usu. its seat of government and administrative centre. 2 a the money or other assets with which a company starts in business. b accumulated wealth, esp. as used in… …   Useful english dictionary

  • Capital, Volume I — is the first of three volumes in Karl Marx s monumental work, Das Kapital, and the only volume to be published during his lifetime. Originally published in 1867, Marx s aim in Capital, Volume I is to uncover and explain the laws specific to the… …   Wikipedia

  • Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… …   Wikipedia

  • capital assets — Assets which are held other than as trading assets. + capital assets USA All property held by a taxpayer unless specifically excluded under the IRC (IRC § 1221(a)). The following types of property are generally excluded from the definition of… …   Law dictionary

  • 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… …   Wikipedia

  • capital — cap·i·tal 1 adj [Latin capitalis, from caput head, a person s life (as forfeit)] 1 a: punishable by death capital murder b: involving execution a capital case 2 [Medieval Latin capitalis chief, principal, from Latin …   Law dictionary

  • Capital expenditure — Capital expenditures (CAPEX or capex) are expenditures creating future benefits. A capital expenditure is incurred when a business spends money either to buy fixed assets or to add to the value of an existing fixed asset with a useful life that… …   Wikipedia

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