capital gain; profit from asset sales
Financial term for the profit realized when selling an asset above its book value or purchase price.
The company recorded the capital gain from asset sales as an extraordinary profit.
Loanword from English 'capital gain', often used in investment contexts. 資産売却益 is the native Japanese compound with the same meaning, more common in formal accounting.
Compound of 資産 (assets), 売却 (sale, disposal), and 益 (profit, gain).