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any criminal charge which is punishable by the death penalty, called "capital" since the defendant could lose his/her head (Latin for caput); crimes punishable by death vary from state to state and country to country.

execution for a capital offense

The original amount paid by investors into a corporation for its issued stock. Capital stock also does not reflect the value of corporate assets, which can go up or down based on profits, losses, or purchases of equipment. Capital stock remains as a ledger entry at the original price.

1) the act of counting anticipated earnings and expenses as capital assets for accounting purposes 2) The amount of anticipated net earnings which hypothetically can be used for conversion into capital assets.

 Anticipated earnings which are discounted so that they represent a more realistic current value since projected earnings do not always turn out as favorable as expected or hoped.

The first section of any written legal papers to be filed. It contains then name, address, telephone number of the attorney, the person or persons the attorney represents, the court name, the title of the case, the number of the case, and the title of the documents.

 from Latin carnalis for "fleshly;" carnal knowledge, knowledge of sexual intercourse between a male and female in which there is at least some penetration, no matter how slight, is legally significant in that it is a necessary legal characteristic or element of rape, molestation, and statutory rape

In taxation accounting, using a current tax year's deductions, business losses or credits to re-figure and amend a previously filed tax return to reduce tax liability.

In taxation accounting, using a tax year's deductions, business losses or credits to apply to the following year's tax return to reduce the tax liability.