new capital asset
Defined in 1 dictionary — U.S. Code
United States Code
14 U.S.C. § 5102 — in this section (2 versions over time)
In this section, the term “new capital asset” means—
(1) an acquisition program that does not have an approved acquisition program baseline; or
(2) the acquisition of a capital asset in excess of the number included in the approved acquisition program baseline.