(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.

(nautical) Any of the most important types of warships, capable of projecting a fleet in being.

(business) Money explicitly available for investment into a high-risk business or security.

A crime for which the maximum penalty is capital punishment. / A crime for which the maximum penalty is life in prison without parole.

The capital city of a state (national subdivision).

Funds spent by a company to acquire or upgrade a long-term asset.

(law, accounting, US) The total amount of common and preferred stock (shares) that a company can issue.

A house together with its yard, outbuildings, and land.

the value of intellectual property

The practice of putting a person to death as a punishment for a crime.