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capital account |
Also found in: Dictionary/thesaurus, Financial, Wikipedia, Hutchinson | 0.06 sec. |
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capital account n. the record which lists all basic assets of a business, not including inventory or the alleged value of good will. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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In Chapter 6, entitled "The Capital Account Surplus," President Bush's advisers sought to paint the current account deficit as a consequence of foreign investors voting enthusiastically on investment opportunities in the United States. Further, to properly document the establishment of a FLP and the transfers of interests, same time should elapse between the contribution to the partnership and the girl of the limited interests--at least until the contribution is recorded on the partnership's books and the contributing partner's capital account has been properly credited. As a result, even payments that are clearly capital in nature and generally treated as on capital account under current law would default to income account treatment. |
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capital account
