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.
BREAKING DOWN 'Capital Dividend Account-CDA'. When capital dividends are paid out to shareholders, these are not taxable. The Capital Dividend Account is part of a tax provision whose goal it is to enable tax-free money received by a company, to then be given to its shareholders, tax free.or this type of account, capital dividend is taken out from paid-in capital and not from retained earnings. As long as the company has this account, they can designate an appropriate amount of dividends as a capital dividend.