- Any permanent structure or asset that is added to a property in order to increase the property value.
Related Terms and Acronyms
- Capital Expenditure — Definition,
- The cost of making an improvement to a property.
- Capital Investments — Definition,
- Money used to purchase permanent fixed assets for a business, such as machinery, land or buildings as opposed to day-to-day operating expenses.
- Holding Period — Definition,
- The length of time a capital asset is owned. Assets held 12 months or less are short-term; those owned more than 12 months are long-term properties.