A humbled Roy resurfaces in Roy's Wedding when he invites Jim and Pam to his wedding among other Dunder-Mifflin staffers in attendance. Despite their original expectations of Roy, the couple are shocked to find out that Roy has changed for the better.
For the accountancy use of the term, see Capital account (financial accounting) . In macroeconomics and international finance, the capital account (also known as the financial account) is one of two primary components of the balance of payments, the other being the current account.he term capital account is used with a narrower meaning by the International Monetary Fund (IMF) and affiliated sources.
You get a sense of what that means by understanding what a capital asset is first. A capital asset is a type of asset entered into the balance sheet as property, plant and equipment, or something in that category of major items of ownership. There are two main yardsticks: The first yardstick that isn't easily sold in the regular course of business -- which ultimately means the capital asset helps in the company's ability to make profits. The second yardstick is that the 'benefits' obtainable from the capital asset extends more than a timespan of one year.