capital asset

Last year, the National Crime Agency issued an amber alert warning that storage facilities for artwork could be used by criminals "seeking a capital asset that can be safely stored, that appreciates in value over time, and that can be liquidated if and when required".

The Enfield oak was worth £1m, according to tree valuer Russell Miller, who made his estimate using the Capital Asset Value for Amenity Trees system.

Under current rules, a capital asset bequeathed to an heir is revalued to its price at the time of the original owner’s death, extinguishing all tax liability incurred up to that point, forever.

And you don’t have a capital asset that’s tied up for just a single user.

The reason fundamental analysts pay attention to beta is because is based on the Capital Asset Pricing Model, which is a very respected tool in the field of finance accounting.