RETURN OF CAPITAL Definition

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RETURN OF CAPITAL is the distribution of cash that resulted from tax savings on depreciation, sale of a capital asset or securities, or any other sources unrelated to retained earnings.

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EXTERNAL DEBT is the total private and public debt owed by a country to individuals, households, firms, and governments in other countries.

DEVELOPMENT normally refers to a) improving a product or producing new types of products; or b) in real estate, process of placing improvements on or to a parcel of land.

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