In the capital asset pricing model, the beta coefficient is a measure of non diversifiable risk. The significant items of property such as houses, cars, rental properties, stocks, bonds, and even antiques or works of art are considered capital assets.
An asset with a useful life longer than a year that is not intended for sale during normal the business operations is referred to as a capital asset for the enterprises. It is also a form of production expense as a result. The for instance, a computer purchased by a firm for use in its workplace is a capital asset.
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