Tangible Capital Asset

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Tangible capital asset means an asset that has physical substance, more than minimal value, and is expected to be held by an enterprise for continued use or possession beyond the current accounting period for the service it yields.[1][2]

Regulations

Cost Accounting Standards 409 - Capitalization of Tangible Assets

Related Pages

CAS 404 - Capitalization of Tangible Assets

References

  1. ↑ Volume 7, Section 9904.404-30 Definitions of Title 48 - Federal Acquisition Regulation, 10-1-2001
  2. ↑ CAS 409 - Depreciation of Tangible Capital Assets (3)
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