The plan for acquiring the resources in capital assets .
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CAPITAL FLIGHT
In economics, occurs when assets and/or money rapidly flow out of a country, due to an economic event that disturbs investors and causes them to lower their valuation of the […]
CAPITAL FORMATION
A concept used in macro-economics, national accounts and financial economics .
CAPITAL FUNDS
The total of capital debentures, if any, capital stock , if any, surplus, undivided profits , unallocated reserves, guaranty fund, and guaranty fund surplus.
CAPITAL GAIN
The amount by which the selling price of an asset exceeds the purchase price ; the gain is realized when the asset is sold
CAPITAL GAIN (LOSS) HOLDING PERIOD
The real or expected period of time during which an investment is attributable to a particular investor.
CAPITAL GAINS
These gains are made from the profits from sales of capital assets that is in excess of costs and values.
CAPITAL GAINS DISTRIBUTION
A taxable distribution out of taxable gains realized by the issuer. It is generally paid to security holders of trusts, partnerships, and funds. Like all distributions, it may be paid […]
CAPITAL GAINS TAX
When a fixed asset is sold at a profit, the profit may be liable to a tax called Capital Gains Tax . Calculating the tax can be a complicated affair […]
CAPITAL GOODS
A capital good, or simply capital in economics, is saved-up wealth or a manufactured means of production.
CAPITAL GRANT
Non-repayable, unrequited transfers received by regional governments from government or international organizations for the purpose of financing the acquisition of non- financial capital assets by the recipients.
CAPITAL IMPROVEMENT
Property improvements that either will enhance the property value or will increase the useful life of the property.
CAPITAL INFLOW
Money from abroad that is used to buy investments, to be deposited in U.S. banks, to buy U.S. government bonds, or to be lent in the United States for any […]
CAPITAL INFUSION
Often refers to the cross- subsidization of divisions within a firm. When one division is not doing well, it might benefit from an infusion of new funds from the more […]
CAPITAL INSTRUMENT
A security such as stocks or debentures that a business uses to raise finance
CAPITAL INTENSITY
The term in economics for the amount of fixed or real capital present in relation to other factors of production , especially labor.
CAPITAL INTENSIVE
Used to describe industries or sectors of the economy that require large investments in capital assets to produce their goods, such as the automobile industry. These firms require large profit […]
CAPITAL INVESTMENT
Investment is the commitment of money or capital to purchase financial instruments or other assets in order to gain profitable returns in the form of interest, income {dividend}, or appreciation […]
CAPITAL INVESTMENT ANALYSIS
The process by which management plans, evaluates and controls long term capital investments involving property, plant and equipment.
CAPITAL INVESTMENT FACTORS
Particular elements which aid in the decision of how much of a capital investment should be made. Things such as the phasing of the project, the estimated cost and all […]
CAPITAL IQ
A provider of information and analytical tools for investment bankers, money managers, and other financial professionals.
CAPITAL ITEM
An item maintained on an organisation’s asset register and depreciated over more than one accounting period .
CAPITAL LEASE
A finance lease or capital lease is a type of lease. It is a commercial arrangement where: the lessee (customer or borrower) will select an asset (equipment, vehicle, software); the […]
CAPITAL LIABILITY
Before funding a capital project or purchasing a capital asset this is an obligation .
CAPITAL LOSS
The amount by which the purchase price of an asset exceeds the selling price ; the loss is realized when the asset is sold.