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...
wex definitions
capital offense
A capital offense is a criminal charge that is punishable by the death penalty. It is not necessary that the actual punishment imposed was the death penalty, but rather a capital office is classified as such if the permissible punishment...
capital punishment
Capital punishment, which is also known as the death penalty, is criminal punishment that takes the defendant’s life as the punishment for the defendant’s crime. The sentence ordering capital punishment is called the death sentence, and the...
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...
capitalization
Capitalization has different meanings, referring to the allocation of costs in tax and accounting contexts and to capital structures in the corporate context.
In tax and accounting, capitalization allows costs to be...
capitalized expenditure
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...
capitalized interest
Capitalized interest refers to accrued interest on an asset or loan that is not immediately reported on the company’s income statement as an expense like other interests. Instead, the corporation’s balance sheet reflects the interest in the...
capitalized value
Capitalized value is the current worth of an asset, usually real estate, based on a calculation of expected income from the asset over the course of its economic lifespan. Capitalized value is a useful tool for investors to decide whether an...
capricious
To be capricious is to have an unpredictable, sudden, and unaccountable change in attitude or behavior.
In the legal context, capricious is defined in Boothe v. Roofing Supply, Inc. of Monroe: “arbitrary and capricious...
caption
Caption is a heading required on all pleadings (court documents) submitted to the court.
The caption or title of a pleading is the heading or introductory clause which shows the name, address, telephone number of the...