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Definition of Capital loss
1. Noun. The amount by which the purchase price of an asset exceeds the selling price; the loss is realized when the asset is sold.
Definition of Capital loss
1. Noun. (economics) A decrease in the value of a capital asset ¹
2. Noun. (business finance) A amount by which the proceeds of the sale of a capital asset by its owner are less than its cost to the owner. ¹
¹ Source: wiktionary.com
Lexicographical Neighbors of Capital Loss
Literary usage of Capital loss
Below you will find example usage of this term as found in modern and/or classical literature:
1. General Explanation of Tax Legislation Enacted in 1998: Report of the Joint edited by William Roth, Bill Archer (2000)
"... health, or unforeseen circumstances is able to exclude a fraction of the
taxpayer's realized 80 Any loss treated as a long-term capital loss by reason ..."
2. The Truth about the Treaty by André Tardieu (1921)
"These four items, added together, show a capital loss of 62000 millions. We now
come to another item which is more difficult to estimate: capital loss by ..."
3. Bank Profitability: Methodological Country Notes by Oecd, Organization for Economic Cooperation An (2003)
"A capital loss or depreciation of a security is booked as the excess of cost ...
Any capital loss must give rise to a valuation adjustment to depreciate the ..."
4. Taxation of Capital Gains of Individuals: Policy Considerations and Approaches by Oecd, OECD., W Steven Clark (2006)
"Another interesting case to consider is a tightening of capital loss allowance
... Figure 2.3 depicts the predicted effects of restricting the capital loss ..."
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