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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The partnership agreement complies with the safe-harbor allocation rules; each partner is obligated to restore his negative capital account on liquidation.
Understanding the mechanics of minimum gain
On the date of each capital account restatement, the partnership holds qualified financial assets that constitute at least 90% of the FMV of the partnership's noncash assets; and
Reverse sec. 704(c) allocations for securities partnerships
In this situation, the proposed regulations provide that the partners' capital accounts are not maintained in accordance with the Sec.
Prop. regs. issued on noncompensatory partnership options
The existing owners' capital accounts are increased or decreased to reflect the appreciation or depreciation in the LLC'S value.
LLCs: the tax tail wagging the investor. (LLCs & LLPs)
36 Balance on capital account (line 17 less line -22
U.S. International Transactions
The current and capital accounts balance of Bulgaria was positive in September and amounted to EUR 417.
BNB: Positive Balance of Payments of EUR 417.1 M in September
The requirements of the safe harbor are that the partnership must maintain the partners' capital accounts in accordance with the Sec.
Time to adjust: adding to the list of partnership revaluation events
This volume outlines the benefits and risks of capital account liberation, as countries relax their controls on capital accounts, and the effects of financial crises.
Capital Account Liberation: Methods and Applications
Japan has formally liberalized its capital accounts but remains somewhat insulated from global financial markets due to informal barriers to capital inflows (but not outflows), such as industrial policies favoring 'national champions' or structural and cultural barriers such as weak shareholder rights, a system of cross shareholdings, and a rejection of hostile takeovers.
La politica de la cuenta de capitales de Corea del Sur: los residuos informales del estado desarrollista
Additionally, partners can have negative tax capital accounts as a result of receiving depreciation deductions and cash distributions over the years.
The REIT roll-up: unlocking potential of real estate assets
Called Cliquet Guaranteed Capital Accounts, Guaranteed Investment Accounts and Protected Capital Accounts, the bonds in question are so-called "structured products" which combine a deposit account with some exposure to the stock market.
Yorkshire Building Society fined over advertised stock market bond returns
Rather than embracing a globally enforceable code of conduct that could paradoxically lead to a compulsory opening of capital accounts across the globe, the IMF, the G-20, the Financial Stability Board, and other bodies should try to reduce the stigma attached to capital-account regulations and protect countries' ability to deploy them.
The G-20's helpful silence on capital controls

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