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Capital

Capital refers to the funds or assets invested in a business by its owners or shareholders. It includes both cash and other resources used to generate income. Capital can also mean the retained earnings kept in the business rather than distributed as dividends.

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Capital Lease

A long-term lease that essentially functions as a purchase. The lessee assumes ownership-like risks and benefits, and the asset is…

Cash Equivalent

Short-term, highly liquid investments that can be quickly converted into a known amount of cash typically within three months. Examples…

Contingent Liability

Contingent liability is a potential obligation that may arise depending on the outcome of a future event, like a lawsuit…