A B C D E F G H I J K L M N O P Q R S T U V W Z

Capital Gains

A capital gain is an increase in the value of a capital asset (such as real estate or shares in a company), resulting in a financial profit for the owner. The calculation of a capital gain is usually based on the difference between the purchase price and the selling price of the asset. If the selling price is higher than the purchase price, then the owner has made a capital gain.