From Longman Dictionary of Contemporary Englishcapital assetsˌcapital ˈassets noun [plural] BB technical machines, buildings, and other property belonging to a company
Examples from the Corpus
capital assets• Thus, security investments generally are capital assets, but items of real and depreciable property used in the business are not.• However, the firm can elect to have its capital assets collected in a pool.• This is the case if the firm treats its capital assets separately.• Individual circumstances differ but corporate ownership of major capital assets may provide worthwhile advantages.• The capital allowances differ for different classes of capital assets.• Danske Bank became the largest bank in the Nordic region, with Unibank slightly smaller in terms of overall capital assets.• Inheritance therefore benefits those who already possess substantial capital assets.• Housing represents most of the capital assets of local government. 