Capital assets are those that are expected to generate value for a company over an extended period of time. Common examples of capital assets include manufacturing equipment, computers, and vehicles.

A company cannot deduct the entire cost of a long-lived asset -- one with a lifetime more than one year long -- all at once. Rather, it must space out the deductions over the useful lifetime of the ...

Peter Gratton, Ph.D., is a New Orleans-based editor and professor with over 20 years of experience in investing, risk management, and public policy. Peter began covering markets at Multex (Reuters) ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...