For Capital Maintenance we have a term and definition in Accounting.

Capital Maintenance (Accounting)

contains two conceptsa financial concept and a physical concept. Most entities adopt a financial concept of capital maintenance. Under this concept a profit is earned only if the monetary amount of net assets at the end of the periodexcluding distributions/contributions to/from ownersexceeds the monetary amount of net assets at the beginning of the period. Financial capital maintenance is usually measured in monetary units; howeverthe requirement to report the impact of hyperinflation results in the measurement of assets and liabilities in monetary units of constant purchasing power.

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