capital value
121Capital Budgeting — The process in which a business determines whether projects such as building a new plant or investing in a long term venture are worth pursuing. Oftentimes, a prospective project s lifetime cash inflows and outflows are assessed in order to… …
122capital rationing — The situation that arises when managers have insufficient money to invest in all projects with a positive net present value. The term soft capital rationing is used of situations in which a company sets its own limits on the amount of money… …
123capital growth — An increase in the value of invested capital. Investment in fixed interest security or bonds provides income but limited capital growth (which may be improved in index linked gilt edged security). To have a chance of making substantial capital… …
124capital rationing — The situation that arises when managers have insufficient money to invest in all projects with a positive net present value The term soft capital rationing is used of situations in which a company sets its own limits on the amount of money… …
125capital — I. noun Etymology: Middle English capitale, from Anglo French capital, capitel, from Late Latin capitellum small head, top of column, diminutive of Latin capit , caput head more at head Date: 13th century the uppermost member of a column or… …
126capital gains tax — n [C, U] (in Britain) a tax on the profits people make from selling investments (= things in which they have invested money), such as shares or property. * * * Tax levied on gains realized from the sale or exchange of capital assets. Though… …
127capital employed — Usually defined as fixed assets plus working capital, although alternative definitions are possible. Capital employed is essentially the underlying asset base a company needs to generate its profits and turnover. Dresdner Kleinwort Wasserstein… …
128Capital recovery factor — A capital recovery factor is the ratio of a constant annuity to the present value of receiving that annuity for a given length of time. Using an interest rate i , the capital recovery factor is: CRF = frac {i(1+i)^n}{(1+i)^n 1}where n is the… …
