capital loss

from Wiktionary, Creative Commons Attribution/Share-Alike License.

• noun economics A decrease in the value of a capital asset
• noun business, finance A amount by which the proceeds of the sale of a capital asset by its owner are less than its cost to the owner.

from WordNet 3.0 Copyright 2006 by Princeton University. All rights reserved.

• noun the amount by which the purchase price of an asset exceeds the selling price; the loss is realized when the asset is sold