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.

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Separate from operating and capital accounts are the accounts of the state and local social insurance funds.

The current fiscal situation in state and local governments

Testing of the theory is somewhat tricky, since to look at the issue empirically requires finding a reasonably lengthy time period when a sample of small economies simultaneously maintained open capital accounts. The last such period ended around 1960.

Export instability and long-term capital flows: response to asset risk in a small economy

We get to choose between the capital account and the trade account, but we can't have it both ways.

Another viewpoint: the problem is capital imbalance, not the trade deficit

the aim of this research is to devise a transparent and repeatable method for, and provide estimates of, the contribution of ecosystems to the tourism and outdoor recreation sectors of the uk economy, as part of the uk natural capital accounts. a typology of relevant subsectors will need to be established first.

Tourism Values For Natural Capital Accounts

In other words, an adjustment to the capital accounts is warranted to "true up" the partners' capital accounts just prior to the change in economics by allocating to the partners any unrealized income, gain, loss, or deduction inherent in the partnership property that previously has not been reflected in the partners' capital accounts, based on their existing economic agreement.

Time to adjust: adding to the list of partnership revaluation events

Unprecedented Openness Is Increasingly at Odds with a Closed Capital Account

Capital flows, overheating, and the nominal exchange rate regime in China

The government channeled 12 billion yen into the bank's capital account in January last year to replenish the bank's depleted capital base, but it has remained unable to revive its net profitability.

LEAD: Wakayama Bank to pay no dividend on preferred shares

current account deficit but their capital account deficit.

Why the world hates America: the economic explanation. (United States)

Taxable gain from a workout may be deferred in certain cases if capital accounts are not restated.

Hot new developments in real estate finance

Consequently, with their negative capital accounts increased to zero, the taxpayers recognized a phantom gain for that year.

Deductibility of limited partners' legal fees

Liabilities are paid and any remaining cash is distributed to the partners according to the balances in their capital accounts.

Accounting for partnerships

(2) Historically, drafters of partnership agreements guaranteed this union by requiring that (1) the partnership maintain a separate capital account for each partner that tracked each partner's economic rights in the partnership and (2) the partnership liquidate in accordance with those capital accounts.