Capital receipts, like capital expenditures do not affect profit, and are either shown as a liability or more often as a reduction from the assets. Any excess realization over the book value of an asset may, however, be treated as a revenue receipt and accounted for as such. It is, therefore, essential to know the distinction.
Examples of Capital Receipts:
Capital invested by the owners of the business.
Amount received from sales of fixed assets or investments.
Conversion into Cash of any Asset except stock.