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Capital

• Cash or goods accumulated and available for use in producing more cash or goods.

• The long-term funds of the firm; all items on the right-hand side of the firm's balance sheet, excluding current liabilities.

• Money invested in a firm.

 
 

Follow this link for all the terms related to capital.

 
 Embedded terms in definition
 Balance sheet
Cash
Current liabilities
Firm
Liabilities
 
 Referenced Terms
 1099 div: Is a form that reports taxable dividends and Capital gains from mutual funds to the Internal Revenue Service (IRS).

 Accept reject approach: The evaluation of Capital expenditure proposals to determine whether they meet the firm's minimum acceptance criterion.

 Accretion of a discount: In portfolio accounting, a straight-line accumulation of Capital gains on discount bonds in anticipation of receipt of par at maturity.In portfolio accounting, a straight-line accumulation of Capital gains on discount bond in anticipation of receipt of par at maturity.

 Accretion of a discount: In portfolio accounting, a straight-line accumulation of Capital gains on discount bonds in anticipation of receipt of par at maturity.In portfolio accounting, a straight-line accumulation of Capital gains on discount bond in anticipation of receipt of par at maturity.

 Adjusted basis: The value attributed to an asset or security that reflects any deductions taken on, or Capital improvements to the asset or security. Adjusted basis is used to compute the gain or loss on the sale or other disposition of the asset or security.

 
 Related Terms
 
Average cost of capital
Capital account
Capital adequacy
Capital allocation decision
Capital appreciation
Capital asset
Capital asset pricing model
Capital budget
Capital budgeting
Capital cost allowance
Capital expenditure
Capital flight
Capital gain
Capital gains yield
Capital impairment rule
Capital lease
Capital loss
Capital market
Capital market efficiency
Capital market imperfections view
Capital market line
Capital rationing
Capital stock
Capital structure
Capital surplus
Change in net working capital
Complete capital market
Cost of capital
Cost of limited partner capital
Debt capital
Debt to capital ratio
Dedicated capital
Efficient capital market
Equity capital
Exchange rate risk capital budgeting
Financial or capital lease
Gigo garbage in, garbage out in capital budgeting
Hard capital rationing
Human capital
Invested capital
Issued share capital
Legal capital
Marginal cost of capital
Marginal cost of capital schedule
Net working capital
Net working capital recapture
Nondiversifiability of human capital
Opportunity cost of capital
Optimal capital structure
Other capital
Outstanding share capital
Pecking order view of capital structure
Perfect capital market
Perfect market view of capital structure
Personal tax view of capital structure
Pie model of capital structure
Planned capital expenditure program
Pro forma capital structure analysis
Real capital
Real options capital budgeting
Regulatory capital
Risk capital budgeting
Soft capital rationing
Sophisticated approaches to capital budgeting
Static theory of capital structure
Target capital structure
Taxable capital gain
Total capital
Uniform net capital rule
Venture capital
Weighted average cost of capital
Working capital
Working capital management
Working capital ratio

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