capital assets

plural noun

1. another name for fixed assets

Example Sentences

Since owners of capital assets don’t pay tax on their appreciation in value until they’re sold, they can defer the tax indefinitely by simply not selling.

From Los Angeles Times

The capital gains tax levies a 7% tax on the sale or exchange of long-term capital assets, such as stocks, bonds and business interests.

From Seattle Times

So is the European Union, which has enacted rules requiring all companies with EU branches employing more than 250 workers, more than $42 million in European revenues or more than $21 million in capital assets to make the very disclosures that the SEC dropped from its mandate, starting in 2025.

From Los Angeles Times

According to the Fed and other regulators, the proposed regulations would require the largest banks to hold about 16% more capital — assets similar to cash — to protect against defaults.

From Seattle Times

As the late tax expert Ed Kleinbard was fond of observing, the capital gains tax is our only genuinely voluntary tax because it’s levied only when capital assets such as stocks, bonds and real estate are sold — and a taxpayer can defer that occurrence indefinitely, even beyond death, while taking advantage of the asset by means such as borrowing against it.

From Los Angeles Times