Case System
1) from Latin for caput, meaning “head,” the basic assets of a business (particularly corporations or partnerships) or of an individual, including actual funds, equipment and property as distinguished from stock in trade, inventory, payroll, maintenance and services. 2) related to the basic assets or activities of a business or individual, such as capital account, capital assets, capital expenditure, and capital gain or loss. 3) an amount of money a person owns, as in “how much capital do you have to put into this investment?” as distinguished from the amount which must be financed.
