Image courtesy of Virtual Australia. The Sydney Harbour Bridge is one of Australia's most well known and photographed landmarks. It is the world's largest (but not the longest) steel arch bridge with the top of the bridge standing 134 metres above the harbour. It is fondly known by the locals as the 'Coathanger' because of its arch-based design.
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.
Under-capitalization is often a result of improper financial planning. However, a viable business may have difficulty raising sufficient capital during an economic downturn or in a country that imposes artificial constraints on capital investment. Accountants can structure the financials in order to minimize profit, and thus taxes.