(business, accounting) Money that is spent on permanent assets (fixed assets) of a business, as opposed to operating expenses.

Alternative spelling of capital-intensive

to use to one's advantage; to capitalize on

An upper-case letter (A, B, C, ... as opposed to a, b, c, ...), used for emphasis, for starting sentences and proper names, etc.

(uncountable, economics) Already-produced durable goods available for use as a factor of production, such as steam shovels (equipment) and office buildings (structures).

The region of Belgium consisting of the capital city, Brussels, and its suburbs.

A federal territory in south-eastern Australia in which the country's capital, Canberra, is located.

The budgeting process in which a company plans its capital expenditure (the spending on assets of long-term value).

(accounting) An account in the net worth section of the balance sheet of an entity such as sole proprietorships and partnerships. In this context, the "capital account" (or, in cases of more than one owner, the "sum of all individual capital accounts") is the residual difference between total assets minus total liabilities, or the "net worth" of the entity. The term should not be confused with similar terms such as "working capital," "capital asset," "capital expenditure," and "capital lease."

(accounting) A balance sheet item under shareholders' equity. Increases by the value above an original par value per share that newly issued shares are sold for.