Money spent to acquire, maintain, repair, or upgrade capital assets. Capital assets, also known as fixed assets, may include machinery, land, facilities, or other business necessities that are not expended during normal use. Capital outlays, also referred to as capital expenditures, are recorded by ...
The difference between the amount of revenue to the amount of expenses.
A financial market that works as a conduit for demand and supply of debt and equity capital. It channels the money provided by savers and depository institutions (banks, credit unions, insurance companies, etc.) to borrowers and investees through a variety of financial instruments (bonds, notes, ...
An accounting strategy that strives to maintain sufficient and equal levels of working capital, current assets, and current liabilities. This helps a company to meet its expense obligations while also maintaining sufficient cash flow and is primarily related to short term financial decisions.
Accounting concept that a profit can be realized only after capital of the firm has either been restored to its original level (called 'capital recovery') or is maintained at a predetermined level. It is necessary, therefore, to determine the value of capital before the amount of profit can be ...
Loss suffered from the sale (disposal) of a capital asset. Capital losses may be set off against capital gains to reduce tax liability, and capital losses in excess of current capital gains may be set off against future capital gains.
Obligation incurred in purchasing a capital asset or in funding a capital project.
Item included in the assets section of a balance sheet of an entity (and recorded in the entity's asset register) that is written off (depreciated) over more than one accounting period.
