Русско-англо-русский юридический словарь

Capital gain is a rise in the value of a capital asset (investment or real estate) that gives it a higher worth than the purchase price. The gain is not realized until the asset is sold. A capital gain may be short-term (one year or less) or long-term (more than one year) and must be claimed on income taxes. (Investopedia)

A capital project is a long-term, capital-intensive investment project with a purpose to build upon, add to, or improve a capital asset. (Investopedia)

Under the new tax law, companies can now write off, as an expense, the full cost of capital assets in the year in which they are acquired. (PNC Bank, United States)