N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.55 - Capital asset
(a) An asset
intended for continued use or possession.
(b) Common subclassifications are:
(1) land, buildings and equipment, leaseholds
(fixed assets);
(2) goodwill,
patents, trademarks, franchises (intangibles);
(3) investments in affiliated
companies.
Notes
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