GD Accounting Glossary
Glossary › Capital

Capital

Money or assets invested in a business to generate income — the owners' stake plus borrowed funds put to work.

Capital is the pool of resources a business uses to operate and grow: money the owners contribute, profits retained in the business, and funds borrowed for the long term.

Raising capital means bringing more resources in through investment or loans; capital structure describes the mix of owner equity versus debt funding the business.

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