There are few markets that offer as much in the way of dynamism as China," said Charles Worth, Executive Vice-President and Co-Chief Investment Officer at Nippon Capital Asset
Rather, the essential features of a capital asset
are that it will be used in operations and that it has a useful life extending beyond a single reporting period.
In Hort and Lake, the Supreme Court narrowed the definition of capital asset
by establishing the "substitute for ordinary income" exception.
The court ruled that the lots in question were capital assets
in the hands of the taxpayers.
Excess capital asset
solutions are methods that organisations can employ to realise the maximum value of their idle or excess assets, according to EquipNet.
There is, paradoxically, no lender of last resort and no liquidity backup for income-producing capital assets
Monti explained that Capital Asset
Management is a comprehensive approach to facilities planning, whether the facility is a corporate office building, bridge, park, military base, transit property or an entire inventory of municipally-owned properties.
To recognize capital gains, however, the taxpayer must be able to prove the sale or exchange of a capital asset
The Governmental Accounting Standards Board just released a new standard on when and how governments should recognize that the service potential of a capital asset
has been impaired.
These prior articles pointed out that a taxpayer holding a capital asset
or an asset used in the taxpayer's trade or business on Jan.
In the aftermath of the Arkansas Best decision, the courts, the IRS, and taxpayers have struggled to divine the extent to which property or positions acquired in "hedging transactions" either fall within one of the enumerated statutory exceptions contained in section 1221 or are otherwise properly excluded from the definition of a capital asset
Parsons Brinckerhoff, a 100-year old international design, planning, and facilities firm, has announced a firmwide initiative to provide Capital Asset
Management (CAM) services.