Capital – wealth in the form of money or property owned by a business.
Capital cost – a one-off substantial purchase of physical items such as plant, equipment, building or land.
Capital gain – is the amount gained when an asset is sold above its original purchase price.
Capital growth – an increase in the value of an asset.
Capital Gains Tax – the tax on any gain you make when you sell an asset such as shares, units in a unit trust and property, excluding most homes and motor vehicles.
