capital account

noun

1. a business account stating the owner’s or shareholder’s interest in the assets.
2. capital accounts, Accounting. accounts showing the net worth in a business enterprise.

noun

1. economics that part of a balance of payments composed of movements of capital and international loans and grantsCompare current account (def. 2)
2. accounting a financial statement showing the net value of a company at a specified date. It is defined as total assets minus total liabilities and represents ownership interests
3. US an account of fixed assets