- an account of the total capital invested in fixed assets by the owners of a business, including real estate, machinery, etc., but excluding current or operating expenses
- Accounting the summed difference between the assets and liabilities of a business on any given date
See capital account in American Heritage Dictionary 4
- An account stating the amount of funds and assets invested in a business by the owners or stockholders, including retained earnings.
- A statement of the net worth of a business at a given time.
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