LLC Capital account is very important for Limited Liability Company. For tax purposes, Limited Liability Companies are very similar to partnerships with the exception of single member LLCs (treated as sole proprietorship for tax purposes) and LLCs that have made a special election to be treated as corporations. "Member capital accounts" is a concept from partnership accounting. Shareholders do not individually have capital accounts in corporations (although there is collective shareholder equity akin to capital accounts). The method for calculating capital accounts is often spelled out in the LLC operating agreement. The basic formula is as follows:
Falconhead Capital, LLC
Falconhead Capital, Limited Liability Captial is a leading investment firm founded in 1998 with over $500 million under management focused on making investments in lower middle-market companies participating in the consumer, leisure/lifestyle and media sectors. Falconhead targets control transactions, facilitating an active ownership approach whereby Falconhead can leverage its substantial financial, operational and strategic resources to help businesses pursue growth opportunities and other value building strategies. Falconhead's funds are managed by an investment team with more than 65 years of collective experience in both operations and financial arenas. Falconhead seeks to identify investment opportunities in the leisure/lifestyle sector, a large industry with sustained growth and attractive underlying trends. This sector is driven by favorable economic and demographic fundamentals, primarily based on a growing number of consumers with a higher standard of living who have more discretionary income and leisure time. The result has been a steady increase in spending on the discretionary consumer/recreational goods and services that denominate the leisure/lifestyle sector.
Evergreen Capital, LLC
Evergreen Capital provides investment banking services to entrepreneurs of privately held middle-market companies throughout the Mid-Atlantic area. Evergreen is committed to providing innovative and strategic solutions to meet our clients' evolving business needs. At Evergreen Capital, our professionals understand the myriad of personal and financial concerns that need to be addressed. With more than 150 years of collective experience gained in finance, accounting, and as owners of closely-held companies, we understand your needs and have a proven track record in implementing winning strategies for our clients. We are committed to providing innovative, leading edge and strategic solutions to meet your continuously evolving business needs. Evergreen Capital's Advisors bring a wealth of expertise and experience to enhance the direction and efforts of Evergreen Capital. Professionals with extensive backgrounds in entrepreneurial accomplishments and successes, they form an integral component of Evergreen's present and future vision.