Assessment of capitals of business entities in the modern economy

In this article, different approaches of scientists to the study of own and borrowed capital were evaluated. It is revealed that the fundamental methodological position about their essence and content is largely undeveloped, which in turn causes a different and sometimes contradictory interpretation of the authors' estimates of their own and borrowed capital. In connection with this, this article poses the task of assessing the state of capital, which would most fully reveal their essence and basic essential characteristics. To do this, a comparison of equity with borrowed capital. All this made it possible to determine that own and borrowed capital are sources of funds formed at the expense of own and received by the managing entity in monetary or in kind form from organizations, persons, the state on terms of return and for a fee through voluntary agreement of the parties with a view to obtaining surplus cost as a result of their productive use.