Capital - This term as used in accounting is employed to express:
The sum of the net assets of a business or undertaking.
The sum which remains after deducting the liabilities from the assets of a business or undertaking.
Any principal sum (usually in cash, sometimes in property) contributed to an undertaking by a
partner or other individual for supplying the means to operate such undertaking.
The value or amount any individual has invested in an undertaking.
Any principal sum which is used or retained to produce income or profit.