cap·i·tal 1 adj [Latin capitalis, from caput head, a person's life (as forfeit)]
1 a: punishable by death
b: involving execution
a capital case
2 [Medieval Latin capitalis chief, principal, from Latin caput head]: being the seat of government
the capital city
3: of or relating to capital; esp: of or relating to capital assets
a capital account
whether the gain is capital or ordinary
capital 2 n
1: accumulated assets (as money) invested or available for investment: as
a: goods (as equipment) used to produce other goods
debt capital: capital that is raised by borrowing (as by issuing bonds or securing loans)
equity capital: capital (as retained earnings) that is free of debt; esp: paid-in capital in this entry
fixed capital: capital that is invested on a long-term basis; esp: capital that is invested in fixed assets
legal capital: stated capital in this entry
moneyed capital: capital that consists of or represents money that is used or invested (as by a bank or investment company) for the purpose of making a profit on it as money see also moneyed corporation at corporation
paid–in capital: equity capital that is received in exchange for an interest (as shares of stock) in the ownership of a business
risk capital: venture capital in this entry
stat·ed capital: the total par value or stated value of no par issues of outstanding capital stock – called also legal capital;
ven·ture capital: the initial usu. paid-in capital of a new enterprise involving risk but offering potential above-average profits – called also risk capital;
work·ing capital: the capital available for use in the course of business activity:
a: current assets less current liabilities
b: all capital of a business except the fixed capital
2: net worth
3: a city serving as a seat of government
the state capital
Merriam-Webster’s Dictionary of Law. Merriam-Webster. 1996.