Asset Capital Intellectual Property
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Capital asset - In accounting, a capital asset is an asset that is recorded as capital - that is, property that creates more property, e.g.
Intellectual rights - Intellectual rights (from the French "droits intellectuels") is a term sometimes used to refer to the legal protection afforded to owners of intellectual capital. This notion is more commonly referred to as "intellectual property", though "intellectual rights" more aptly describes the nature of the protections afforded by most nations.
Capital gains tax - In many jurisdictions, including the United States and the United Kingdom, a capital gains tax or CGT is charged on capital gains, that is the profit realised on the sale of an asset that was previously purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds, precious metals and property.
Capital expenditure - Capital expenditures ("CAPEX") are expenditures used by a company to acquire or upgrade physical assets such as equipment, property, industrial buildings. In accounting, a capital expenditure is added to an asset account (i.
assetcapitalintellectualproperty
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