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.
Advantages of Capitalization in Accounting. Capitalization is the process of recording an expenditure as an asset on a company's balance sheet. This shows that the expenditure is expected to have future economic benefit. Capitalization of assets generally has a positive effect on a company's balance sheet.