Mergers & Acquisitions

Resources: Glossary

Don’t be confused or intimidated by any terms or abbreviations in the M&A world. You’ll find answers here.

Capital Asset


An asset that has a useful life longer than one year and that is not intended for sale during the normal course of inventory.

See Also

Capital expenditures.


Examples of capital assets are buildings, computer equipment, machinery, and vehicles. In asset-intensive industries, companies tend to invest a large part of their funds in capital assets.

Related Resources

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