cap·i·tal 1 adj [Latin capitalis, from caput head, a person's life (as forfeit)]
1 a: punishable by death
b: involving execution
a capital case
2 [Medieval Latin capitalis chief, principal, from Latin caput head]: being the seat of government
the capital city
3: of or relating to capital; esp: of or relating to capital assets
a capital account
whether the gain is capital or ordinary
capital 2 n
1: accumulated assets (as money) invested or available for investment: as
a: goods (as equipment) used to produce other goods
b: property (as stocks) used to create income see also capital stock at stock
debt capital: capital that is raised by borrowing (as by issuing bonds or securing loans)
equity capital: capital (as retained earnings) that is free of debt; esp: paid-in capital in this entry
fixed capital: capital that is invested on a long-term basis; esp: capital that is invested in fixed assets
legal capital: stated capital in this entry
moneyed capital: capital that consists of or represents money that is used or invested (as by a bank or investment company) for the purpose of making a profit on it as money see also moneyed corporation at corporation
paid–in capital: equity capital that is received in exchange for an interest (as shares of stock) in the ownership of a business
risk capital: venture capital in this entry
stat·ed capital: the total par value or stated value of no par issues of outstanding capital stock – called also legal capital;
ven·ture capital: the initial usu. paid-in capital of a new enterprise involving risk but offering potential above-average profits – called also risk capital;
work·ing capital: the capital available for use in the course of business activity:
a: current assets less current liabilities
b: all capital of a business except the fixed capital
3: a city serving as a seat of government
the state capital

Merriam-Webster’s Dictionary of Law. . 1996.

I noun assets, available means, balances, bank annuities, belongings, caput, cash supplies, credits, economic resources, finances, financial provision, financial resources, funds, funds for investment, funds in hand, holdings, income, investment portfolio, investments, line of credit, liquid assets, money, pecuniary resources, property, ready cash, receipts, reserves, resources, revenue, savings, sors, working assets associated concepts: authorized capital, capital account, capital assets, capital budget, capital case, capital construction, capital contribution, capital crime, capital expenditure, capital gains, capital gains tax, capital improvement, capital in a corporation, capital investment, capital loss, capital of a state, capital offense, capital outlay, capital paid-in, capital project, capital punishment, capital reserve, capital stock, capital surplus, circulating capital, distribution of capital, equity capital, fixed capital, floating capital, impairment of capital, reduction of capital, return of capital, stated capital, working capital foreign phrases:
- Excusat aut extenuat delictum in capitalibus quod non operatur idem in civilibus. — That excuses or extenuates a wrong in capital cases which would not have the same effect in civil suits
II index assets, cardinal (basic), cash, central (essential), deadly, fund, important (significant), leading (ranking first), master, material (important), monetary, money, possessions, premium, prime (most valuable), principal (capital sum), resource, salient, seat, securities, security (stock), select, share (stock), stellar, stock (shares), substance (material possessions), treasury

Burton's Legal Thesaurus. . 2006

Wealth in the form of money and assets; all the assets owned by a business.

The Essential Law Dictionary. — Sphinx Publishing, An imprint of Sourcebooks, Inc. . 2008.

The basic assets of a business or the investment in a business by its owners.
Category: Business, LLCs & Corporations → Business Accounting, Bookkeeping & Finances
Category: Business Cash Flow Problems & Bankruptcy
Category: Business, LLCs & Corporations → Business Tax & Deductions
Category: Business, LLCs & Corporations → LLCs, Corporations, Partnerships, etc.
Category: Personal Finance & Retirement → Taxes → Tax Audits

Nolo’s Plain-English Law Dictionary. . 2009.

1 n. Money or other assets used or available for the production of wealth.
2 adj. A crime punishable by or involving the death penalty.
@ capital crime
=>> offense.
@ capital offense
=>> offense.
@ capital punishment
@ capital expenditure
The expenditure of money to purchase, improve, or repair property that has, or whose improvement has, a useful life that is substantially longer than the length of the taxable year in which the purchase, improvement, or repair is made. Not deductible for income tax purposes, but may be subject to depletion or depreciation. Also called capital expense.
@ capital expense
@ capital loss
=>> loss.
@ capital stock
=>> stock.

Webster's New World Law Dictionary. . 2000.

   1) n. from Latin for caput, meaning "head," the basic assets of a business (particularly corporations or partnerships) or of an individual, including actual funds, equipment and property as distinguished from stock in trade, inventory, payroll, maintenance and services.
   2) adj. related to the basic assets or activities of a business or individual, such as capital account, capital assets, capital expenditure, and capital gain or loss.
   3) n. an amount of money a person owns, as in "how much capital do you have to put into this investment?" as distinguished from the amount which must be financed.

Law dictionary. . 2013.

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