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| Cape cod
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A style of wood-frame house with a steep roof and windows projecting outward from the second floor. Bedrooms are often on the first floor with a finished attic. |
| Capillarity
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Liquid being drawn into a porous material by capillary action. |
| Capillary action
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The natural upward movement of water in confined areas, such as the spaces between soil particles. |
| Capital
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(1) The head or crowning feature of a column. (2) Money that generates income, for example, money invested in rental property. Net worth. |
| Capital appreciation
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Increase in the value of property. |
| Capital assets
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Assets purchased for use over long periods of time, such as land and buildings, rather than for resale and can be fixed assets consisting of tangible assets such as plants and equipment and intangible assets, such as patents. |
| Capital costs
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The amount of money needed to purchase equipment, buildings, tools, and other manufactured goods that can be used in production. |
| Capital expenditure
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Money spent on improvements on a property, which becomes part of the cost of an existing fixed asset. |
| Capital gain
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Investment profit made from the sale of investments or real estate. |
| Capital gains tax
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Taxes placed on profits from the sale of investments or real estate. |
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