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Capital Account

   Also found in: Dictionary/thesaurus, Legal, Wikipedia, Hutchinson 0.03 sec.
Capital Account
The net result of public and private international investment flowing in and out of a country.

Notes:
This includes foreign direct investment, plus changes in holdings of stocks, bonds, loans, bank accounts, and currencies.


Capital account
Net result of public and private international investment and lending activities.

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In Chapter 6, entitled "The Capital Account Surplus," President Bush's advisers sought to paint the current account deficit as a consequence of foreign investors voting enthusiastically on investment opportunities in the United States.
Further, to properly document the establishment of a FLP and the transfers of interests, same time should elapse between the contribution to the partnership and the girl of the limited interests--at least until the contribution is recorded on the partnership's books and the contributing partner's capital account has been properly credited.
As a result, even payments that are clearly capital in nature and generally treated as on capital account under current law would default to income account treatment.
 
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