Property that is owned by a business which has a useful life in excess of one year. This may be real property in addition to other assets such as equipment. … [Read more...] about CAPITAL ASSET
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CAPITALIST
A person who subscribes to the concept of capitalism or someone who is involved in profit based business activities. … [Read more...] about CAPITALIST
CAPITULI AGRI
Head fields; lands lying at the head or upper end of furrows etc. Capitnlnm est clericornm congregatio sub nno decano in ecclesia cathedral!. A chapter is a congregation of clergy under one dean in a cathedral church. Co. Litt. 98. … [Read more...] about CAPITULI AGRI
CAPITAL ASSETS
This term applies to all property and money and the surplus and undistributed profits. … [Read more...] about CAPITAL ASSETS
CAPITALIZATION
The process of amortizing the cost of a capital expenditure over a term of years. … [Read more...] about CAPITALIZATION