capital maintenance

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• capital maintenance — noun (accounting) The principle that profit is made only after preserving the value of the capital invested in the company • • • Main Entry: ↑capital …   Useful english dictionary

• Capital Maintenance — An accounting concept based on the principle that income is only recognized after capital has been maintained or there has been a full recovery of costs. Capital maintenance has been reached if the amount of a company s capital at the end of a… …   Investment dictionary

• capital maintenance concept — 1) The financial capital maintenance concept is that the capital of a company is only maintained if the financial or monetary amount of its net assets at the end of a financial period is equal to or exceeds the financial or monetary amount of its …   Accounting dictionary

• capital maintenance concept — 1) The financial capital maintenance concept is that the capital of a company is only maintained if the financial or monetary amount of its net assets at the end of a financial period is equal to or exceeds the financial or monetary amount of its …   Big dictionary of business and management

• Future Capital Maintenance — A term used to account for future expenses that a company expects to incur in order to maintain its fixed assets. This includes the funds necessary to renew, repair or replace an asset in order for it to continue to function as needed. In order… …   Investment dictionary

• financial capital maintenance — See: capital maintenance concept …   Accounting dictionary

• physical capital maintenance — See: capital maintenance concept …   Accounting dictionary

• Capital, Volume I — is the first of three volumes in Karl Marx s monumental work, Das Kapital, and the only volume to be published during his lifetime. Originally published in 1867, Marx s aim in Capital, Volume I is to uncover and explain the laws specific to the… …   Wikipedia

• Capital Development Authority — (CDA), is a public benefit corporation responsible for providing municipal services in the Islamabad city (Capital city of Pakistan), established on June 14, 1960, first by an executive order issued on June 24, 1960 entitled the Pakistan Capital… …   Wikipedia

• capital expenditure — n: an amount paid out that creates a long term benefit (as one lasting beyond the taxable year); esp: costs that are incurred in the acquisition or improvement of property (as capital assets) or that are otherwise chargeable to a capital account… …   Law dictionary

• capital — cap·i·tal 1 adj [Latin capitalis, from caput head, a person s life (as forfeit)] 1 a: punishable by death capital murder b: involving execution a capital case 2 [Medieval Latin capitalis chief, principal, from Latin …   Law dictionary