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1) n. from Latin for caput, meaning "head," the basic assets of a business (particularly corporations or partnerships) or of an individual, including actual funds, equipment and property as distinguished from stock in trade, inventory, payroll, maintenance and services. 2) adj. related to the basic assets or activities of a business or individual, such as capital account, capital assets, capital expenditure, and capital gain or loss. 3) n. an amount of money a person owns, as in "how much capital do you have to put into this investment?" as distinguished from the amount which must be financed. (See: capital account, capital assets, capital gains or losses, stock in trade)
CAPITAL, political economy, commerce. In political economy, it is that
portion of the produce of a country, which may be made directly available
either to support the human species or to the facilitating of production.
2. In commerce, as applied to individuals, it is those objects, whether consisting of money or other property, which a merchant, trader, or other person adventures in an undertaking, or which he contributes to the common stock of a partnership. 2 Bouv. Inst. n. 1458.
3. It signifies money put out at interest.
4. The fund of a trading company or corporation is also called capital, but in this sense the word stock is generally added to it; thus we say the capital stock of the Bank of North America.