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fixed assets (capital) account

См. также в других словарях:

  • capital account — n. 1. an account of the total capital invested in fixed assets by the owners of a business, including real estate, machinery, etc., but excluding current or operating expenses 2. Accounting the summed difference between the assets and liabilities …   English World dictionary

  • Capital account — In financial accounting, the capital account is one of the accounts in shareholders equity. Sole proprietorships have a single capital account in the owner s equity. Partnerships maintain a capital account for each of the partners. In economics,… …   Wikipedia

  • capital account — noun 1. (economics) that part of the balance of payments recording a nation s outflow and inflow of financial securities • Topics: ↑economics, ↑economic science, ↑political economy • Hypernyms: ↑account, ↑accounting, ↑ …   Useful english dictionary

  • Revaluation of fixed assets — In finance, a revaluation of fixed assets is a technique that may be required to accurately describe the true value of the capital goods a business owns.Fixed assets are held by an enterprise for the purpose of producing goods or rendering… …   Wikipedia

  • 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

  • Fixed investment — in economics refers to investment in fixed capital, i.e. tangible capital goods (real means of production or residential buildings), or to the replacement of depreciated capital goods. Thus, fixed investment is investment in physical assets such… …   Wikipedia

  • Fixed capital — is a concept in economics and accounting, first theoretically analysed in some depth by the economist David Ricardo. It refers to any kind of real or physical capital (fixed asset) that is not used up in the production of a product and is… …   Wikipedia

  • Capital expenditure — Capital expenditures (CAPEX or capex) are expenditures creating future benefits. A capital expenditure is incurred when a business spends money either to buy fixed assets or to add to the value of an existing fixed asset with a useful life that… …   Wikipedia

  • fixed asset — capital asset An asset of a business intended for continuing use, rather than a short term current asset (such as stock). Fixed assets must be classified in a company s balance sheet as intangible, tangible, or investments. Examples of intangible …   Accounting dictionary

  • fixed asset — capital asset An asset of a business intended for continuing use, rather than a short term current asset (such as stock). Fixed assets must be classified in a company s balance sheet as intangible, tangible, or investments. Examples of intangible …   Big dictionary of business and management

  • Capital formation — Gross capital formation in % of gross domestic product in world economy Capital formation is a concept used in macroeconomics, national accounts and financial economics. Occasionally it is also used in corporate accounts. It can be defined… …   Wikipedia

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