a business account stating the owner’s or shareholder’s interest in the assets.
capital accounts, Accounting. accounts showing the net worth in a business enterprise.
(economics) that part of a balance of payments composed of movements of capital and international loans and grants Compare current account (sense 2)
(accounting) a financial statement showing the net value of a company at a specified date. It is defined as total assets minus total liabilities and represents ownership interests
(US) an account of fixed assets
noun the practice of allowing a certain amount of money spent by a company on fixed assets to be taken off the profits of the company before tax is imposed
a statement of proposed financial expenditures, especially for schools, parks, and other municipal facilities, and often including a plan for financing.
an addition to the value of fixed assets, as by the purchase of a new building. noun expenditure on acquisitions of or improvements to fixed assets