"capital asset" meaning in English

{
  "forms": [
    {
      "form": "capital assets",
      "tags": [
        "plural"
      ]
    }
  ],
  "head_templates": [
    {
      "args": {},
      "expansion": "capital asset (plural capital assets)",
      "name": "en-noun"
    }
  ],
  "lang": "English",
  "lang_code": "en",
  "pos": "noun",
  "senses": [
    {
      "categories": [
        {
          "kind": "topical",
          "langcode": "en",
          "name": "Accounting",
          "orig": "en:Accounting",
          "parents": [
            "Finance",
            "Business",
            "Economics",
            "Society",
            "Social sciences",
            "All topics",
            "Sciences",
            "Fundamental"
          ],
          "source": "w"
        },
        {
          "_dis": "88 12",
          "kind": "other",
          "name": "English entries with incorrect language header",
          "parents": [
            "Entries with incorrect language header",
            "Entry maintenance"
          ],
          "source": "w+disamb"
        }
      ],
      "glosses": [
        "An asset that is recorded on a balance sheet as capital - that is, property that creates more property, such as a factory that creates shoes, or a forest that yields a quantity of wood."
      ],
      "id": "en-capital_asset-en-noun-4bMY~s-z",
      "links": [
        [
          "accounting",
          "accounting#Noun"
        ],
        [
          "balance sheet",
          "balance sheet"
        ],
        [
          "capital",
          "capital"
        ]
      ],
      "raw_glosses": [
        "(accounting) An asset that is recorded on a balance sheet as capital - that is, property that creates more property, such as a factory that creates shoes, or a forest that yields a quantity of wood."
      ],
      "topics": [
        "accounting",
        "business",
        "finance"
      ]
    },
    {
      "categories": [
        {
          "kind": "topical",
          "langcode": "en",
          "name": "Finance",
          "orig": "en:Finance",
          "parents": [
            "Business",
            "Economics",
            "Society",
            "Social sciences",
            "All topics",
            "Sciences",
            "Fundamental"
          ],
          "source": "w"
        }
      ],
      "glosses": [
        "An asset in the sense of accounting, but also including financial assets such as stocks or bonds."
      ],
      "id": "en-capital_asset-en-noun-oCQ7xk5i",
      "links": [
        [
          "finance",
          "finance#Noun"
        ],
        [
          "financial asset",
          "financial asset"
        ],
        [
          "stock",
          "stock"
        ],
        [
          "bond",
          "bond"
        ]
      ],
      "raw_glosses": [
        "(finance) An asset in the sense of accounting, but also including financial assets such as stocks or bonds."
      ],
      "topics": [
        "business",
        "finance"
      ]
    }
  ],
  "wikipedia": [
    "capital asset"
  ],
  "word": "capital asset"
}

{
  "categories": [
    "English countable nouns",
    "English entries with incorrect language header",
    "English lemmas",
    "English multiword terms",
    "English nouns"
  ],
  "forms": [
    {
      "form": "capital assets",
      "tags": [
        "plural"
      ]
    }
  ],
  "head_templates": [
    {
      "args": {},
      "expansion": "capital asset (plural capital assets)",
      "name": "en-noun"
    }
  ],
  "lang": "English",
  "lang_code": "en",
  "pos": "noun",
  "senses": [
    {
      "categories": [
        "en:Accounting"
      ],
      "glosses": [
        "An asset that is recorded on a balance sheet as capital - that is, property that creates more property, such as a factory that creates shoes, or a forest that yields a quantity of wood."
      ],
      "links": [
        [
          "accounting",
          "accounting#Noun"
        ],
        [
          "balance sheet",
          "balance sheet"
        ],
        [
          "capital",
          "capital"
        ]
      ],
      "raw_glosses": [
        "(accounting) An asset that is recorded on a balance sheet as capital - that is, property that creates more property, such as a factory that creates shoes, or a forest that yields a quantity of wood."
      ],
      "topics": [
        "accounting",
        "business",
        "finance"
      ]
    },
    {
      "categories": [
        "en:Finance"
      ],
      "glosses": [
        "An asset in the sense of accounting, but also including financial assets such as stocks or bonds."
      ],
      "links": [
        [
          "finance",
          "finance#Noun"
        ],
        [
          "financial asset",
          "financial asset"
        ],
        [
          "stock",
          "stock"
        ],
        [
          "bond",
          "bond"
        ]
      ],
      "raw_glosses": [
        "(finance) An asset in the sense of accounting, but also including financial assets such as stocks or bonds."
      ],
      "topics": [
        "business",
        "finance"
      ]
    }
  ],
  "wikipedia": [
    "capital asset"
  ],
  "word": "capital asset"
}