capital account

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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.

References in periodicals archive ?
Three main arguments have been advanced to suggest why the basic balance and other measures of imbalance derived from the capital account may not be an appropriate policy concern; the uncertainty generated by the existence of the sizeable sectoral balancing item, the increased liquidity of international investments and the importance of speculative elements in determining the reported capital flows.
The uncollateralized guaranteed investment contract expected to be bid at the time of pricing that will invest debt service funds and working capital account deposits with the provider in return for a guaranteed investment return;
Each time OP interests are converted to REIT shares an additional income allocation layer is created by the revaluation of the REIT assets and capital accounts based on the share price at the time of conversion.
Under this new method, a partnership liquidates not in accordance with partner capital accounts but, instead, in accordance with a negotiated distribution waterfall that reflects exactly the partners' economic deal.
The ACCU reasoned in the document that the NCUA's guidance that corporates eliminate retained deficits by writing down capital is not required by GAAP or NCUA regulations nor do those regulations "require capital account depletion to be a permanent event.
Few topics in macroeconomics are as contentious as capital account liberalization and exchange rate regimes.
The respective assets contributed were properly credited to the capital accounts of the transferors;
Arithmetically, the company has a current account deficit and a capital account surplus, and thus has an "imbalance.
Maintaining proper capital accounts is the key to substantial economic effect.
An additional source of this disparity is the exclusion of most capital accounts from state general fund accounts: The capital accounts may well have been in deficit in recent years as construction spending began to rise in the mid-1980s.
The analysis also sheds light on the often observed phenomenon that in LDCs with more-or-less open capital accounts, many risky investment projects-especially in the export sectors-have historically been undertaken by foreign investors, rather than being financed by domestic savings.
Strong official reserve accumulation has prompted a series of policy proposals concerning both the current and capital accounts, including (1) raising the limit on the percentage of foreign exchange the public can keep as opposed to converting it into renminbi with the central bank, (2) encouraging Chinese domestic enterprises to invest abroad (outward direct investment), and (3) relaxing controls on the ability of Chinese firms to invest in foreign bonds.

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