capital account

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capital account

n.
1. The component of a nation's balance of payments that includes the outflow and inflow of capital (that is, the purchases of foreign assets and foreign purchases of domestic assets).
2. An account stating the amount of funds and assets invested in a business by the owners or stockholders, including retained earnings.
3. A statement of the net worth of a business at a given time.

capital account

n
1. (Economics) economics that part of a balance of payments composed of movements of capital and international loans and grants. Compare current account2
2. (Accounting & Book-keeping) 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
3. (Accounting & Book-keeping) US an account of fixed assets
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.capital account - (economics) that part of the balance of payments recording a nation's outflow and inflow of financial securities
economic science, economics, political economy - the branch of social science that deals with the production and distribution and consumption of goods and services and their management
account statement, accounting, account - a statement of recent transactions and the resulting balance; "they send me an accounting every month"
balance of international payments, balance of payments - a system of recording all of a country's economic transactions with the rest of the world over a period of one year; "a favorable balance of payments exists when more payments are coming in than going out"
2.capital account - (finance) an account of the net value of a business at a specified date
finance - the branch of economics that studies the management of money and other assets
account statement, accounting, account - a statement of recent transactions and the resulting balance; "they send me an accounting every month"
Translations

capital account

nconto capitale
References in periodicals archive ?
The provision for the distribution of $1 million of s-corporation retained earnings was eliminated, significantly increasing the capital accounts of ANS, on a post closing basis, and the merger consideration was increased by 300,000 shares to 950,000 shares of Eltrax common stock.
On termination or dissolution, the partners were entitled to distributions equal to their respective capital accounts.
The private placement proceeds are being used for the company's general operating expenditures, advertising and marketing program, additional wheel and tire molds and primarily for the build-up of inventory and other working capital accounts due to the launch, of the Twin Tire System in the United States.
Thus, if an LLC interest were to he sold during the current year (and assuming that capital accounts are adjusted annually), a portion of any member's capital gain would be short term.
Nonrecourse allocations are treated as reducing the partners' capital accounts.
1,704-3(e)(3) (iii)(A) defines a securities partnership as a partnership that is either a management company or art investment partnership, and makes all of its book allocations in proportion to the partners' relative book capital accounts (except for reasonable special allocations to a partner that provides management services or investment advisory services to the partnership).
Test: The proper focus on whether a transfer to a partnership is for adequate aid full consideration is whether: (1) the interests credited to each of the partners was proportionate to the FMV of the assets each partner contributed to the partnership, (2) the assets contributed by each partner to the partnership were properly credited to the partner's respective capital accounts and (3) on termination or dissolution of the partnership, the partners were entitled to distributions from the partnership equal to their respective capital accounts.
subsidiaries were required by local banking laws to maintain minimum capital accounts separate from that of NatWest, but U.
704-1(b)(2)(iv) to provide that the FMV of outstanding options must be considered when capital accounts are revalued.
704(b) regulations to address the effect to the partners' capital accounts on the exercise of noncompensatory options and on any revaluation of the partnership's property that occurs while the partnership has noncompensatory options still outstanding.
When new equity interests are issued, an LLC can adjust capital accounts either up or down to reflect the increase or decrease in the LLC's value.
current and capital accounts, credits and debits are labeled in the

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