Canon law refers to the body of ecclesiastical law that developed within Christianity, particularly Roman Catholicism, governing the internal hierarchy and administration of the church. It also governs church ceremonies, the role of clergy,...
ACADEMIC TOPICS
canons of construction
Canons of construction is defined as a system of rules or maxims that is used to interpret the legal instruments such as statues. There are several canons of construction such as contra proferentem and ejusdem generis, that are used by...
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...