Kollokation
Since the company owns the cash, it is an asset and therefore a capital account.
These should only come out of profits, or surpluses beyond the capital account.
It would then have gone into his own capital account.
Close each partner's drawing account to the individual capital accounts.
At the end of the accounting period each partner's allocated share is closed to his capital account.
The capital account remained below £140 and a surplus of £32 9s. 9d. was shown on the year.
Nynex is also required to reduce its capital account by $32.6 million.
All these developed countries already have fully convertible capital accounts.
Partnerships maintain a capital account for each of the partners.
There is no separate capital account in the Federal budget.
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