Capital assets defined.
Nev. Rev. Stat. § 354.499
in effectCapital assets means assets of a long-term character which are intended to continue to be held or used such as land, buildings, machinery, furniture and other equipment.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-354.htmlFetched: 10/4/2026