A call option (often shortened to call) is a contract that allows its owner to buy an asset or service from the seller at a certain price until a certain date. The buyer never has to purchase the assets, and the option will terminate at the...
accounting
campaign finance law
Overview
Campaign finance law regulates the funding, advertisement, accounting, and procedures involving campaigns; the organized efforts to achieve a political goal. Federal elections must abide by numerous types of limitations on...
cap
A cap is a set limit on some form of income, interest, fees, loan, or benefit. Examples of caps:
A loan can have varying interest rates based on the market, but the loan can have a maximum or cap rate of interest. Businesses can set a...capital
Capital is any asset used for a productive purpose. It can include tangible items, such as cash or machinery, or intangible items, such as intellectual property or human capital.
Capital can also refer to ways a company...
capital account
A capital account is used in accounting to record individual ownership rights of the owners of a company. The capital account is recorded on the balance sheet and is composed of the following items:
Owner’s capital contributions made...capital asset
Capital assets are tangible and generally illiquid property which a business intends to use to generate revenue and expects its usefulness to exceed one year. On a balance sheet, capital assets are represented as property, plant, and...
capital expenditure
Capital expenditures (CapEx) are funds used to acquire, upgrade, or maintain capital assets. Capital expenditures are reflected in the cash flow statement, and can be calculated by adding current depreciation with the change in plant,...
capital gains
Capital gains refers to profits gained from the sale of capital assets. Almost everything someone owns and uses for personal or investment purposes is a capital asset. This includes a home, personal-use items like household furnishings,...
capital investment
Capital investments can refer to a business’s acquisition of a capital asset or a type of loan by a financial institution in a business. In the latter, a financial institution, commonly a venture capital group, loans a business money in...
capital stock
Capital stock, also known as authorized stock, refers to all common stock and preferred stock a corporation is legally allowed to issue. A corporation’s charter establishes the amount of shares the corporation may issue, and the board of...