It’s been easy being a “capital preservation” investor for a long time. One simply had to invest in income-producing investments and ride the trend of falling long-term interest rates. Investors could ...

ection 1221 of the tax code broadly defines a capital asset. Over time the courts have attempted to narrow that definition and eliminate confusion. Recently a Third Circuit Court of Appeals ruling ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

At times, accounting regulations may seem confusing and you may wonder how to categorize certain expenses. For example, what exactly is the definition of a capital expenditure under GAAP guidelines or ...

Capital equipment (including furniture and furnishings) is defined as an article of nonexpendable, tangible (moveable) personal property with a useful life of more that one year and an acquisition ...

IN THE OBVIOUS, common sense interpretation, the sentence 'capital moves means that capital, normally in one place, gets up and moves. British capital is exported and invested in Africa. Japanese ...

The weighted average cost of capital (WACC) is a measure of the average rate of return that a company is expected to pay to its investors to finance its assets. The WACC takes into account the ...