corporations

Call generally means to request or to use an option. Call has a few different meanings that arise in the legal context:

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. 

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A capital account is used in accounting to record individual ownership rights of the owners of a company.

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 equipment (PP&E). Examples include land, buildings, and machinery. Businesses may depreciate capital assets over the course of their expected useful life. 

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, property, and equipment (PP&E) from the previous accounting cycle.

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, vehicles, or intangibles such as stocks or bonds held as investments.

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 exchange for a promise of repayment or a share of the profits. 

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Capital stock, also known as authorized stock, refers to all common stock and preferred stock a corporation is legally allowed to issue.

Capitalization has different meanings, referring to the allocation of costs in tax and accounting contexts and to capital structures in the corporate context.

As opposed to an ordinary (or operating expense), which covers the day-to-day costs necessary to keep a business running, a capitalized expenditure is an expense that is made to 1) acquire an asset (whether tangible or intangible) that has a useful life longer than a year or 2) improve the useful life of an existing