A buyback refers to when a corporation repurchases its own outstanding stock. By doing so, the number of overall shares in the market drops and the value of each individual share tends to increase. Issuing a buyback offer is not binding on...
law and economics
cap and trade
Cap-and-trade is a system that limits aggregate emissions from a group of emitters by setting a “cap” on maximum emissions. It is characterized as a market-based policy to reduce overall emissions of pollutants and encourage business...
cap-and-trade
Cap-and-trade is a system that limits aggregate emissions from a group of emitters by setting a “cap” on maximum emissions. It is characterized as a market-based policy to reduce overall emissions of pollutants and encourage business...
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...