capital account Hear it!

capital account definition

capital account

  1. 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
  2. Accounting the summed difference between the assets and liabilities of a business on any given date

Webster's New World College Dictionary Copyright © 2009 by Wiley Publishing, Inc., Cleveland, Ohio.
Used by arrangement with John Wiley & Sons, Inc.

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