Capital Asset definition

Capital Asset means, with respect to the Borrower and its Subsidiaries, any asset that should, in accordance with GAAP, be classified and accounted for as a capital asset on a Consolidated balance sheet of the Borrower and its Subsidiaries.

Capital Asset means, with respect to the U.S. Borrower and its Subsidiaries, any asset that should, in accordance with GAAP, be classified and accounted for as a capital asset on a Consolidated balance sheet of the U.S. Borrower and its Subsidiaries.

Capital Asset means, with respect to any Person, any tangible fixed or capital asset owned or leased (in the case of a Capital Lease) by such Person, or any expense incurred by such Person that is required by GAAP to be reported as a non-current asset on such Person's balance sheet.

Examples of Capital Asset in a sentence

• As a large office project located immediately adjacent to a BART station and several commuter bus lines, the project is generally consistent with Land Use Goal 1 of the CAP: to reduce vehicle miles traveled (VMT) through infill and higher densitydevelopment.

• Present value of the minimum lease payments is equal to 90% or more of the fair value of the property at the inception of the lease.**Criteria iii) and iv) don’t apply if the lease term begins in the last 25% of a property’s estimated useful life.To validate whether a lease is a capital lease for accounting purposes, please contact the Auditor- Controller’s Capital Asset Unit at capitalassets@ac.ocgov.com .

• If this contractor has one or more contracts in support of DOE Capital Asset Projects and the total contract values are $20,000,000 or greater per contract for total contract values of $50,000,000 or more, unless a waiver is granted by DOE, any EVMS changes proposed by the Contractor require approval of DOE prior to implementation.

• In accordance with SEBI Circular No. IMD/ DF/13/ 2011 dated August 22, 2011, with effect from November 1, 2011, Reliance Capital Asset Management Limited (RCAM)/ RMF shall deduct a Transaction Charge on per purchase / subscription of Rs. 10,000/- and above, as may be received from new investors (an investor who invests for the first time in any mutual fund schemes) and existing investors.

• Electronic copies of the Department of Justice’s Congressional Budget Justifications and Capital Asset Plan and Business Case exhibits can be viewed or downloaded from the Internet using the Internet address: http://www.justice.gov/02organizations/bpp.htm.

More Definitions of Capital Asset

Capital Asset means any item of equipment or other asset which has a purchase value of one thousand and five hundred pounds sterling (£1,500.00) or more and which on the date of its purchase by the Recipient has a useful life of more than three (3) years and is purchased wholly or partly out of the GLA Funding.

Capital Asset means property that contributes toward earning self-employment income, including self-employment income from a microenterprise (see section (43) of this rule), either directly or indirectly. A "capital asset" generally has a useful life of over one year and a value, alone or in combination, of $100 or more.

Capital Asset means real property or tangible items purchased or leased with STIF moneys, including without limitation vehicles and structures, with a purchase price of $5,000 or more and a useful life of at least one year.

Capital Asset means the non-consumable movable and immovable property, including land of the Municipality;

Capital Asset means, with respect to any Person, any tangible fixed or capital asset owned or leased (in the case of a Capital Lease) by such Person, or any expense incurred by such Person that is required by GAAP to be reported as a non-current asset on such Person’s balance sheet.

Capital Asset means, with respect to the Borrowers and their Subsidiaries, any asset that should, in accordance with GAAP, be classified and accounted for as a capital asset on a Consolidated balance sheet of the Borrowers and their Subsidiaries.

Capital Asset means property of any kind held by an assessee, whether or not connected with his business or profession, but does not include-