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  • Capita

    plural of caput. any head or headlike expansion on a structure, as on a bone. by or for each individual person: income per capita. Law. noting or pertaining to a method of dividing an estate by which all those equally related to the decedent take equal shares individually without regard to the number of lines […]

  • Capital

    the city or town that is the official seat of government in a country, state, etc.: Tokyo is the capital of Japan. a city regarded as being of special eminence in some field of activity: New York is the dance capital of the world. capital letter. the wealth, whether in money or property, owned or […]

  • Capital-account

    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. noun (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 […]

  • Capital-allowance

    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

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