1 definition found for this term.
Definitions are presented in the order source books were published (most recent first).
Generally refers to amounts contributed to a business organization for use in the business that are not loans. Often those who contribute capital receive a claim to the residual value of the organization after all other claims have been paid. In relation to a corporation, capital refers to contributions by shareholders. In relation to a partnership, it refers to amounts contributed by partners. Sometimes, however, capital may be used to refer to amounts lent to a business organization as well.