- Return Of Capital
- A return from an investment that is not considered income. The return of capital is when some or all of the money an investor has in an investment is paid back to him or her, thus decreasing the value of the investment.
This is not considered an investment gain of any type because it is not in excess of the original investment. Investors are not taxed on this return until it begins to exceed their original investment value.
Investment dictionary. Academic. 2012.
Look at other dictionaries:
Return on capital — Return on invested capital (ROIC) is a financial measure that quantifies how well a company generates cash flow relative to the capital it has invested in its business. It is defined as Net operating profit less adjusted taxes divided by Invested … Wikipedia
Return of capital — (ROC) refers to payments back to capital owners (shareholders, partners, unitholders) that exceed the growth (net income/taxable income) of a business. It should not be confused with return on capital which measures a rate of return . The ROC… … Wikipedia
return on capital — index income Burton s Legal Thesaurus. William C. Burton. 2006 … Law dictionary
return on capital — The return earned by an investor from a specific investment or group of investments measured in terms of a percentage return on the amount of capital invested. See return on equity. American Banker Glossary * * * return on capital reˌturn on… … Financial and business terms
return on capital — kapitalo grąža statusas T sritis Gynyba apibrėžtis Procentais išreiškiama suma, gauta naudojant kapitalą. atitikmenys: angl. return on capital šaltinis NATO mokymų ir pratybų finansavimo terminų žodynas AAP 43(1), 2009 … Lithuanian dictionary (lietuvių žodynas)
return of capital — A cash distribution resulting from the sale of a capital asset, or securities, or tax breaks from depreciation. Bloomberg Financial Dictionary … Financial and business terms
return on capital — (Economics) profit from invested capital (expresses the level of activity and profitability of a company and the degree of advisability for investing in it) … English contemporary dictionary
return on capital — Fin a ratio of the profit made in a financial year as a percentage of the capital employed … The ultimate business dictionary
return of capital — index of business profits used for evaluating if it is a worthwhile investment … English contemporary dictionary
Return on capital employed — (ROCE) is used in finance as a measure of the returns that a company is realising from its capital employed. It is commonly used as a measure for comparing the performance between businesses and for assessing whether a business generates enough… … Wikipedia