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финансы
капитальный актив (в Великобритании используют как синоним термина "основные средства"; в США подразумевают все необоротные активы (материальные и нематериальные).)
бухгалтерский учет
(объект основных средств (напр., здание, сооружение, станок))
Смотрите также
A capital asset is defined as property of any kind held by an assessee, whether connected with their business or profession or not connected with their business or profession. It includes all kinds of property, movable or immovable, tangible or intangible, fixed or circulating. Thus, land and building, plant and machinery, motorcar, furniture, jewellery, route permits, goodwill, tenancy rights, patents, trademarks, shares, debentures, securities, units, mutual funds, zero-coupon bonds etc. are capital assets.