A capital asset is defined to inclu

A capital asset is defined to include property of any kind held by an assessee, whether connected with their business or profession or not connected with their business or profession. It includes all kinds of property, movable or immovable, tangible or intangible, fixed or circulating. Thus, Land and building, plant and machinery, motorcar, furniture, jewellery, route permits, goodwill, tenancy rights, patents, trademarks, shares, debentures, securities, units, mutual funds, zero-coupon bonds etc. are capital assets.

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Tinutukoy ang kabisera ng asset upang isama ang ari-arian ng anumang uri na hawak ng isang assessee, kung konektado sa kanilang negosyo o propesyon o hindi na konektado sa kanilang negosyo o propesyon. Kabilang dito ang lahat ng uri ng ari-arian, palipat-lipat o hindi magagalaw, nahihipo o hindi madaling unawain, nakapirming o nagpapalipat-lipat. Kaya, bono zero-coupon Land at gusali, planta at makinarya, motorcar, muwebles, alahas, mga pahintulot ng ruta, tapat na kalooban, pamumusesyon karapatan, patent, trademark, pagbabahagi, debentures, mga mahalagang papel, yunit, kapwa mga pondo, atbp mga kapital na asset.