### Question
How is the "capital assets" defined?


### Answer
The term **capital assets** is defined in *10 U.S.C. § 2216a* as follows -

> the following capital assets that have a development or acquisition cost of not less than $100,000:


(A) Minor construction projects financed by the Fund pursuant to section 2805(c)(1) of this title

#### Citation:
  - *10 U.S.C. § 2216a*
  - Heading: **Subtitle A-General Military Law > PART IV-SERVICE, SUPPLY, AND PROCUREMENT > CHAPTER 131-PLANNING AND COORDINATION**

