return of capital

Definition

A distribution of cash resulting from depreciation tax savings, the sale of a capital asset or securities, or any other transaction unrelated to retained earnings.

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Related Terms

capital -

Popular 'Accounting' Terms

current ratio
equity
working capital
asset
EBITDA

revenue
net income
negotiable
net profit
net worth

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return of capital is ...

... part of the Accounting, Taxes and Investor Relations subjects.

Nearby Terms

retracement
retreat
retroactive
retrocession
return
return of capital
Return on Assets
Return on Capital
Return on Capital Employed
return on common equity
Return on Equity