Tangible Capital Asset
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 404 - Capitalization of Tangible Assets
Cost Accounting Standards 409 - Depreciation of Tangible Capital Assets
Related Pages
CAS 404 - Capitalization of Tangible Assets
CAS 409 - Depreciation of Tangible Capital Assets