What is a capital gain in finance?
You make a capital gain if you sell or dispose of a long−term asset (such as a building) for more than it cost you.
Below is an instruction that describes a task, paired with an input that provides further context. Write a response that appropriately completes the request.
### Instruction: What is a capital gain in finance?
### Input: 
### Response: You make a capital gain if you sell or dispose of a long−term asset (such as a building) for more than it cost you.