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单词 capital loss
释义 capital loss

A fall in the price of an asset. A capital loss is incurred when the price of an asset falls below what was paid for it, and is realized when an asset is sold for less than it cost. Sale at a lower price means a nominal capital loss; a real capital loss is incurred if an asset rises in price less than in proportion to general inflation since it was acquired, and is realized if it is sold for less than its purchase price adjusted for inflation. Capital losses are sometimes allowed as deductions in calculating liability to tax; usually capital losses on some assets can only be offset against capital gains on others.

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更新时间:2024/9/21 11:15:25