Difference between Captions & Subtitles

It's a subtle one, but they are not the same. Captions are generally directed to people with hearing disabilities and specific to how they can interpret sounds via words, whereas subtitles are under the consideration that the person can hear but cannot understand the foreign language the audio is in.

It's really interesting study and how you can also make it more accessible - learnt it from here - https://web.archive.org/web/20160117160743/http://screenfont.ca/learn/