Capital Asset

Example Definitions of "Capital Asset"
Capital Asset. Shall mean, 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.
Found in COLDWATER CREEK INC contract
Capital Asset. With respect to any Person, any tangible, fixed, or capital asset owned or leased (in the case of a Capital Lease Obligation) by such Person.
Found in MERGE HEALTHCARE INC contract
All Definitions