In financial accounting , the capital account is one of the accounts in shareholders’ equity. Sole proprietorships have a single capital account in the owner’s equity. Partnerships maintain a capital […]

Anything that is added to buildings or contents as a whole when the period of insurance has begun.

The capital requirement is a bank regulation, which sets a framework on how banks and depository institutions must handle their capital. The categorization of assets and capital is highly standardized […]

CAPITAL used to cover the RISKS inherent in a transaction or line of business ; funds allocated act as a buffer against unexpected losses and help ensure SOLVENCY is maintained […]

Businesses in the United Kingdom are entitled to claim capital allowances to reduce the Corporation or Income Tax payable on profits.

In accounting, appreciation of an asset is an increase in its value. In this sense it is the reverse of depreciation , which measures the fall in value of assets […]

Broad-based stock funds that use an aggressive buy and sell philosophy to achieve rapid growth. Typically, it will buy a stock at a predetermined price range set by the manager […]

An asset that is set to generate income and one depreciation is claimed usually.

In finance, the capital asset pricing model (CAPM) is used to determine a theoretically appropriate required rate of return of an asset, if that asset is to be added to […]

This term applies to all property and money and the surplus and undistributed profits .

The Capital Assistance Program is a U.S. Treasury program that provides capital injections in exchange for mandatory convertible preferred stock and warrants to bank holding companies.

A form of economic sanction in which a country or a group of countries attempt to limit or entirely stop the amount of investment capital going into another country that […]

Is the planning process used to determine whether a firm’s long term investments such as new machinery, replacement machinery, new plants, new products, and research development projects are worth pursuing.

These allocate the use of capital assets that have a life span considerably in excess of one year, these are assets that are not normally used up in day to […]

An organized drive to collect and accumulate substantial funds to finance major needs of an organization , such as a building, major repair project or endowment.

In the context of private equity , capital commitment is a limited partner ‘s obligation (promise) to provide certain amount of capital to a fund.

Capital controls are measures such as transaction taxes or caps on volume and other limitations which a country’s government can use to regulate the flows into and out of the […]

The opportunity cost of the funds employed as the result of an investment decision; the rate of return that a business could earn if it chose another investment with equivalent […]

One for which the punishment of death is pref scribed and inflicted. Walker v. State, 28 Tex. 1 App. 503. 13 S. W. 860; Ex parte Dusen.berry, 97 Mo. 504. […]

An economic term denoting the amount of revenue that is lost by a company due to obsolete technology or outdated business practices. Capital decay is a growing problem for firms, […]

Measures of the return on capital expended or invested. Commonly measured by ROCE (Return on Capital Employed ) or ROIC (Return on Invested Capital).

In general, it represents the capital investment necessary for a business to function. Consequently , it is not a measure of assets, but of capital investment: stock or shares and […]

This term applies to money that is spent to improve the company’s property such as a building for the company’s use.

(CAPEX or capex) are expenditures creating future benefits. A capital expenditure is incurred when a business spends money either to buy fixed assets or to add to the value of […]

It is a formula of plant and equipment and net property (ending) and plant, net property and equipment (beginning).