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The Divorce Encyclopedia
Capital Asset

Term Definition Capital Asset - resources and property, excluding property held for resale in the normal course of business and other excluded categories under the Internal Revenue Code.
Application in Divorce In divorce actions, the value of capital assets of, for example, a family business must be made to determine the distribution of property.

The capital assets of a business are often a large part of the total value of the business. Certain businesses have more capital asset value than others; for example, a real estate agent may have a few computers, desks, a copy machine, but a doctor will have expensive medical equipment as well. In larger businesses, the capital assets have much greater value and can often be an outlet to for a divorcing spouse to hide or dissipate marital assets. For example, a spouse who is contemplating divorce, may invest marital funds in a business to be used to purchase a tangible asset, like a new truck.

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