1) n. from Latin for caput, meaning "head," the basic assets of a business (particularly
corporations or partnerships) or of an individual, including actual funds, equipment
and property as distinguished from stock in trade, inventory, payroll, maintenance
and services. 2) adj. related to the basic assets or activities of a business or
individual, such as capital account, capital assets, capital expenditure, and capital
gain or loss. 3) n. an amount of money a person owns, as in "how much capital do
you have to put into this investment?" as distinguished from the amount which must
be financed.
See also capital account capital assets stock in trade
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