- charge to capital
- phrasal
: to debit a capital asset account
additions and betterments should be charged to capital and not to expense
Useful english dictionary. 2012.
additions and betterments should be charged to capital and not to expense
Useful english dictionary. 2012.
capital charge — ➔ charge1 * * * capital charge UK US noun [C] ► ACCOUNTING the cost to a company of borrowing money to buy or improve the buildings, equipment, etc. that it uses to produce products or provide services: »We define economic profit as the operating … Financial and business terms
capital gains tax — (CGT) When you sell a capital asset such as a property or shares, the profit is treated as a capital gain rather than income and is subject to Capital Gains Tax. This is the difference between the base cost (i.e. the acquisition cost) and the… … Law dictionary
charge — The document evidencing mortgage security required by Crown Law (law derived from English law). A Fixed Charge refers to a defined set of assets and is usually registered. A Floating Charge refers to other assets which change from time to time (… … Financial and business terms
Capital Punishment (Death Penalty) — Capital Punishment † Catholic Encyclopedia ► Capital Punishment The infliction by due legal process of the penalty of death as a punishment for crime. The Latins use the word capitalis (from caput, head) to describe that which… … Catholic encyclopedia
CAPITAL — La profusion des significations du terme «capital» dans l’ensemble de la littérature économique constituerait pour les linguistes un excellent exemple du peu d’aptitude de tout mot à contenir à la fois le général (ou l’essentiel) et le spécifique … Encyclopédie Universelle
CAPITAL PUNISHMENT — CAPITAL PUNISHMENT, the standard penalty for crime in all ancient civilizations. In the Bible Many of the crimes for which any biblical punishment is prescribed carry the death penalty. The three methods of executing criminals found in the Bible… … Encyclopedia of Judaism
capital offense — n. An offense for which execution is a possible punishment; also called a capital crime. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008. capital offense … Law dictionary
Capital, Volume I — is the first of three volumes in Karl Marx s monumental work, Das Kapital, and the only volume to be published during his lifetime. Originally published in 1867, Marx s aim in Capital, Volume I is to uncover and explain the laws specific to the… … Wikipedia
capital allowances — For qualifying equipment (i.e. plant and machinery but also including a licence of computer software) a proportion of the capital cost can be used to relieve tax: the relevant amount is set against company revenue which would otherwise be taxable … Law dictionary
capital assets — Assets which are held other than as trading assets. + capital assets USA All property held by a taxpayer unless specifically excluded under the IRC (IRC § 1221(a)). The following types of property are generally excluded from the definition of… … Law dictionary