Per share distribution of capital gains by a mutual fund (unit trust). Shareholders (unit holders) of the fund are taxed on this profit not on the basis of their participation in the fund, but for how long the securities (on the sale of which capital gain was realized) were held prior to their ...
Length of time a taxpayer owns an asset and during which its market value goes up or down. A period of up to 12 months is called short-term, a longer period is called long-term.
Profit realized from the sale (disposal) of a capital asset, or from holding it during a period when its market value is increasing. Such gains usually attract capital gains tax.
Any planned allocations for acquiring capital assets.
The relationship between how many expenses are incurred by the company to how much money is used to manufacture a good or service.
One-time setup cost of a plant or project, after which there will only be recurring operational or running costs.
Allocation of funds for a possible liability in the near future arising out of capital expenditure. Firms must disclose their capital and financial commitments in notes (footnotes) accompanying a balance sheet.
An amount of money equal to how much a business has tied up in assets multiplied by the weighted average cost of those assets. The computation of the economic profit of a business by its finance department involves subtracting its capital charge from its net operating profit.
