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 ?
Separate from operating and capital accounts are the accounts of the state and local social insurance funds.
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.
We get to choose between the capital account and the trade account, but we can't have it both ways.
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.
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.
Unprecedented Openness Is Increasingly at Odds with a Closed Capital Account
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.
current account deficit but their capital account deficit.
Taxable gain from a workout may be deferred in certain cases if capital accounts are not restated.
Consequently, with their negative capital accounts increased to zero, the taxpayers recognized a phantom gain for that year.
Liabilities are paid and any remaining cash is distributed to the partners according to the balances in their capital accounts.
(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.

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