Прирост основного капитала

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Форекс Определения | Прирост основного капитала

Прирост основного капитала

ПРИРОСТ ОСНОВНОГО КАПИТАЛА | InvestFuture

Capital gain is an economic concept defined as the profit earned on the sale of an asset which has increased in value over the holding period. An asset may include tangible property , a car, a business, or intangible property such as shares. A capital gain is only possible when the selling price of the asset is greater than the original purchase price. In the event that the purchase price exceeds the sale price, a capital loss occurs. Capital gains are often subject to taxation , of which rates and exemptions may differ between countries. The history of capital gain originates at the birth of the modern economic system and its evolution has been described as complex and multidimensional by a variety of economic thinkers. The concept of capital gain may be considered comparable with other key economic concepts such as profit and rate of return , however its distinguishing feature is that individuals, not just businesses, can accrue capital gains through everyday acquisition and disposal of assets. The history of capital gain in human development includes conceptualizations from pre slave capital in the United States, to the development of property rights in France in , and even other developments much earlier. Capital gain is generally calculated through taking the sale price of an asset and subtracting its base cost and any incurred expenses. In reality, many governments provide supplementary methods of calculating capital gains for both individuals and businesses. These methods can provide taxation relief through lowering the calculated capital gain value. Short term capital gains occur when you hold the base asset for less than one year, while long term capital gains occur when the asset is held for over one year. There are typically significant differences in the taxation of capital gains earned by individuals and corporations, and the OECD recognizes three simple categories of individual capital income which are taxed by its member nations around the world. These include dividend income , interest income , and capital gains realized through property and shares. Capital gain can only be earned on the profitable sale of assets. A capital gain may be earned through the sale of financial assets such as stocks. When one sells a stock, they would subtract the cost price from the sale price to calculate their capital gain or loss. The disposition effect is a theory which links human psychology to capital gain in stocks and examines how humans make choices under the threat of a potential capital loss. This asset pricing model details how the expectations of future capital gains in the stock market are a key driver of actual stock price movements. The lock-in effect proposes that rather than realize capital gains on stocks, investors should instead revert to short-selling substitute securities. A capital gain may be earned through the sale of physical assets such as houses, apartments or land. In most countries however, the sale of a primary dwelling or main residen ce is exempt from capital gains tax. For example, the Australian Taxation Office offers a full exemption of capital gains tax on the sale of a primary home, provided the individual or couple meets certain eligibility criteria. Since houses are not only consumption but often investment expenditures for families, expectations of capital gains through investing in the house as an asset rather than a consumption good has a strong influence on actual housing prices and demand. A capital gain may be earned through the sale of intangible financial assets such as bonds. The capital gain would be achieved when the selling price of the bond is higher than the cost price, and the capital loss would occur if the selling price of the bond is lower than the cost price. Some government departments, such as the Australian Taxation Office ATO do not classify gains arising from the profitable sale of a bond as a capital gain. From Wikipedia, the free encyclopedia. For the radio show, see Capital Gains radio show. Economic systems. Economic theories. Related topics. The British Journal of Sociology. PMID Financial Analysts Journal. OECD Publishing. Accounting Horizons 7 3 : The Journal of Finance. American Economic Review. JSTOR Journal of Urban Economics. Namespaces Article Talk. Views Read Edit View history. Help Learn to edit Community portal Recent changes Upload file. Download as PDF Printable version. Part of a series on. Capitalism portal Business portal Philosophy portal Politics portal Money portal.

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