“…Based on the critical elaboration and authorial ordering of the areas of scientific research of capital in economic discourse, its main contents can be combined into the following: economic , according to which the existing terminology is multidimensional -"wealth", "relationships", "money", "factor of production", "resources", "utility", "value", " cost ", etc. [1][2][3][4][5][6]; accounting, within which the interpretation of capital is carried out in the following terminologies: financial results (commercial accounting), net assets (static accounting approach), financial resources (dynamic accounting approach), the aggregate of own and borrowed funds (evolutionary-adaptive approach) [7,8]; financial, according to which capital is considered as a form of organization of financial resources, stock of funds, monetary measurement of value [9][10][11]; managerial, which on the one hand acts as a synthetic aspect of the economic, financial and accounting contents of the enterprise capital, on the other -implements the logic of systematic, process, functional, situational, structural approaches to purposeful impact on capital [12][13][14][15][16][17].…”