Capital gain

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Capital gain or capital loss is the profit or, consequently, loss from the sale of a capital asset for more or, consequently, less than its purchase price.


Definitions

According to Financial Management Theory and Practice by Eugene F. Brigham and Michael C. Ehrhardt (13th edition),

Capital gain (capital loss). The profit (loss) from the sale of a capital asset for more (less) than its purchase price.

According to Fundamentals of Financial Management by Eugene F. Brigham and Joel F. Houston (15th edition),

Capital gain. The profit from the sale of a capital asset for more than its purchase price.

According to Principles of Economics by Timothy Taylor (3rd edition),

Capital gain. A financial gain from buying an asset, like a share of stock or a house, and later selling it at a higher price.

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