C

An account or client record that lists the assets invested by persons, a business owner or shareholders. This provides the net worth of the investment. … [Read more...] about CAPITAL ACCOUNT

A political and economic system that exists within a country where the trade and business is based upon a profit motive by private parties and individuals rather than controlled by the country's government. … [Read more...] about CAPITALISM

(A) war. The treaty which determines the conditions under which a fortified place is abandoned to the commanding officer of the army which besieges it. 2. On surrender by capitulation, all the property of the inhabitants protected by the articles, is considered by the law of nations as neutral, and not subject to capture on the high seas, by the belligerent or its ally. 2 Dall. … [Read more...] about CAPITULATION

Property that is owned by a business which has a useful life in excess of one year. This may be real property in addition to other assets such as equipment. … [Read more...] about CAPITAL ASSET

A person who subscribes to the concept of capitalism or someone who is involved in profit based business activities. … [Read more...] about CAPITALIST