EQUITY CAPITAL Definition

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EQUITY CAPITAL is a form of financing where equity in a business is sold to private investors.

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CONSTRUCTION IN PROGRESS is capital assets under construction or development that have not yet been placed into service, such as a building or parking lot. Capital assets are not subject to depreciation while in a construction in progress status.

LIMITING FACTOR is a factor or condition that, either temporarily or permanently, impedes goal accomplishment.

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