ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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CAPITAL ASSET Definition
CAPITAL ASSET is a long-term asset that is not purchased or sold in the normal course of business. Generally, it includes fixed assets, e.g., land, buildings, furniture, equipment, fixtures and furniture.
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MERCHANDISE is commodities offered for sale or to engage in the trade of commodities that are for sale.
SSA is Social Security Administration, Selective Service Administration or Social Security Act.