Capital to a business is technically an asset. It refers to the resources (in the form of money, equipment, property, etc.) that a business uses to produce goods or services. It is the wealth or funds that a business has available to invest in its operations, expand its services, or pay off its debts. In accounting terms, capital is also used to represent the total value of a company's assets minus its liabilities, which is known as the company's "net worth" or "equity."