Capital stock, also known as authorized stock, refers to all common stock and preferred stock a corporation is legally allowed to issue. A corporation’s charter establishes the amount of shares the corporation may issue, and the board of...
ACADEMIC TOPICS
capitalization
Capitalization has different meanings, referring to the allocation of costs in tax and accounting contexts and to capital structures in the corporate context.
In tax and accounting, capitalization allows costs to be...
capitalized expenditure
As opposed to an ordinary (or operating expense), which covers the day-to-day costs necessary to keep a business running, a capitalized expenditure is an expense that is made to 1) acquire an asset (whether tangible or intangible) that has a...
capitalized interest
Capitalized interest refers to accrued interest on an asset or loan that is not immediately reported on the company’s income statement as an expense like other interests. Instead, the corporation’s balance sheet reflects the interest in the...
capitalized value
Capitalized value is the current worth of an asset, usually real estate, based on a calculation of expected income from the asset over the course of its economic lifespan. Capitalized value is a useful tool for investors to decide whether an...
capricious
To be capricious is to have an unpredictable, sudden, and unaccountable change in attitude or behavior.
In the legal context, capricious is defined in Boothe v. Roofing Supply, Inc. of Monroe: “arbitrary and capricious...
caption
Caption is a heading required on all pleadings (court documents) submitted to the court.
The caption or title of a pleading is the heading or introductory clause which shows the name, address, telephone number of the...
carbon capture
Carbon capture, utilisation, and storage (CCUS) technologies prevent or remove carbon emissions from the atmosphere, and then the captured carbon is reused in manufacturing or stored underground. CCUS technology has yet to be widely adopted,...
carbon offset
Carbon offsets are credits representing the removal of one ton of carbon dioxide from the atmosphere. These offsets are obtainable through activities such as planting trees or carbon capture and legally offset the amount of carbon that a...
carbon offsets
In cap-and-trade programs, carbon offsets are activities such as planting trees or carbon capture that legally offset the amount of carbon that a polluting entity has emitted.