capital gain

American Heritage® Dictionary of the English Language, Fourth Edition

1. n. The amount by which proceeds from the sale of a capital asset exceed the original cost.

Wiktionary

1. n. economics An increase in the value of a capital asset
2. n. business, finance An amount by which the value or the proceeds of the sale of a capital asset by its owner exceed its cost to the owner.

WordNet 3.0

1. n. the amount by which the selling price of an asset exceeds the purchase price; the gain is realized when the asset is sold