FT MarketWatch
Simply type in the name of the company whos symbol you wish to lookup and submit.
Search Investors Edge:    

Capitalize

To classify a cost as a 

Long-term

 investment, rather than charging it to current operations. A 

Capitalized cost

 does not appear on the 

Income statement

, but instead appears as a 

Credit

 on the 

Long-term

 assets 

Account

 and a 

Debit

 on the cash 

Account

 of the 

Balance

 sheet. However, the 

Depreciation

 expense related to the 

Capitalized cost

 will appear as an 

Expense

 on the income statement. Since the 

Long-term

 assets 

Account

 is larger due to the effect of capitalization, the 

Depreciation

 costs are also proportionately larger. Thus, the timing of 

Expense

 recognition is changed, but eventually all expenses do get recognized on the income statement.



Related Terms: 24

Account

,

Asset

,

Balance

,

Capital

,

Capitalize

,

Capitalized cost

,

Cash

,

Cap

,

Class

,

Cash account

,

Credit

,

Debit

,

Depreciation

,

Expense

,

ECI

,

Income statement

,

Inc.

,

Long

,

Long-term

,

Owe

,

Recognize

,

Ratio

,

Rent

,

Term


Other Related Pages:

Category: Accounting


Starting With: C


Semi Related Terms: 794  CLICK HERE TO VIEW

Accelerated Cost Recovery System

,

Accelerated Depreciation

,

Account

,

Account statement

,

Accrued expense

,

Accumulated depreciation

,

Acquisition cost

,

Active asset

,

Adjusted balance method

,

Allowance for depreciation

,

Alternative assets

,

Asset

,

Asset/equity ratio

,

Available assets

,

Account aggregation

,

Account balance

,

Active account

,

Alternate account

,

Asset management account

,

Average daily balance

,

Average daily balance method

,

Accrual of discount

,

Amortization of premium

,

Asset-backed security

,

Asset swap

,

At par

,

Account executive

,

All or any part

,

At best

,

At call

,

All-risks coverage

,

At risk

,

Asset acquisition

,

Asset class

,

Asset financing

,

Add-on service

,

Abstract of title

,

Action to quiet title

,

As is

,

Assignment to creditors

,

Attorney in fact

,

Amortization term

,

Annual mortgagor statement

,

Asset-based finance

,

Asset-based lending

,

Asset conversion loan

,

Assignment of mortgage

,

A shares

,

Asset allocation fund

,

Assets under management

,

Asset turnover

,

Automatic investment plan

,

Average price per share

,

At the money

,

Across the board

,

Additional paid-in capital

,

Adoption credit

,

Ad valorem

,

Amount recognized

,

Against the box

,

At the bell

,

At the close

,

At the figure

,

At the full

,

At the market

,

At the opening order

,

Automated Pricing and Reporting System

,

Away from the market

,

Balance

,

Below the line

,

Books of final entry

,

Books of original entry

,

Book value per share

,

Bank credit

,

Banking Act of 1933

,

Bid-to-cover ratio

,

Bureau of Public Debt

,

Brought over the wall

,

Buying on margin

,

Buy on close

,

Buy on opening

,

Buy the book

,

Basic earnings per share

,

Balance of payments

,

Board of Governors

,

Break-even analysis

,

Breaking the syndicate

,

Bill of exchange

,

Bill of sale

,

Breach of trust

,

By the book

,

Bank term loan

,

Business credit

,

B shares

,

Buy and write

,

Balanced investment strategy

,

Before-tax income

,

Break-even tax rate

,

Breadth-of-market theory

,

Beat the gun

,

Capital

,

Capital appreciation

,

Capital asset

,

Capital efficiency

,

Capital expenditure

,

Capital growth

,

Capital investment

,

Capitalize

,

Capitalized cost

,

Capitalized interest

,

Capital liability

,

Capital loss

,

Capital resource

,

Cash

,

Cash asset ratio

,

Cash basis

,

Cash budget

,

Cash control

,

Cash conversion cycle

,

Cash cycle

,

Cash earnings

,

Cash equivalence

,

Cash journal

,

Cash ratio

,

Collection ratio

,

Combined financial statement

,

Common-size statement

,

Consolidated financial statement

,

Contra account

,

Cost Accounting

,

Cost Of Goods Sold

,

Cost of sales

,

Credit order

,

Current debt

,

Current liabilities

,

Cash reserves

,

Central assets account

,

Checking account

,

Compensating balance

,

Credit card

,

Credit union

,

Current income

,

Custodial account

,

Cap

,

Capital market

,

Capital structure

,

Cash equivalents

,

Certificate of Participation

,

Class

,

Committee on Uniform Securities Identification Procedures

,

Conversion ratio

,

Credit analyst

,

Credit risk

,

Current coupon bond

,

Current issue

,

Current market value

,

Current maturity

,

Current production rate

,

Current yield

,

Cash account

,

Code of procedure

,

Credit balance

,

Cash dividend

,

Capitalization of income

,

Capitalization rate

,

Cap rate

,

Capital account

,

Capital consumption allowance

,

Capital formation

,

Cost of Living Adjustment

,

Cost-of-living index

,

Council of Economic Advisers

,

Credit squeeze

,

Current account

,

Current dollars

,

Cash and carry trade

,

Cash commodity

,

Cash market

,

Cash price

,

Cash settlement

,

Chasing the market

,

Cheapest to deliver

,

Chicago Board of Trade

,

Cost basis

,

Current delivery

,

Cash surrender value

,

Cash value

,

Cash value life insurance policy

,

Cash withdrawal

,

Convertible term insurance

,

Cost-of-living rider

,

Credit insurance

,

Credit life insurance

,

Capital budget

,

Capital gains distribution

,

Certificate of stock

,

Cost of carry

,

Certificate of title

,

Class action suit

,

Cancellation of debt

,

Cash advance

,

Cash collateral

,

Cash credit

,

Cash-out refinancing

,

Certificate of Claim

,

Closed-end credit

,

Closing statement

,

Commercial credit

,

Consumer credit

,

Cost of debt capital

,

Cost of funds

,

Credit

,

Credit agency

,

Credit default swap

,

Credit derivative

,

Credit enhancement

,

Credit limit

,

Credit line

,

Credit score

,

Capital appreciation fund

,

Closed-end investment company

,

C shares

,

Call ratio backspread

,

Class of options

,

Close to the money

,

Credit spread

,

Cash Against Documents

,

Certificate of Occupancy

,

Cloud on title

,

Cash-balance plan

,

Cash or Deferred Arrangement

,

Calendar effect

,

Capital Asset Pricing Model

,

Capital commitment

,

Capitalization weighted index

,

Cash sale

,

Class A Shares

,

Class B Shares

,

Contributed capital

,

Crash of 1929

,

Crash of 1987

,

Capital gains tax

,

Capital loss carryover

,

Child and dependent care credit

,

Coefficient of determination

,

Cup and handle

,

Cash buying

,

Cash delivery

,

Certificate of delivery

,

Close a position

,

Cornering the market

,

Curbs in

,

Corporate venture capital

,

Debit

,

Debit note

,

Declining balance method

,

Deferred credit

,

Depreciated cost

,

Depreciation

,

Discretionary expense

,

Double-declining balance depreciation method

,

Debit card

,

Deposit in transit

,

Drawing account

,

Date of issue

,

Date of payment

,

Debt capital

,

Due date

,

Discretionary account

,

Division of Enforcement

,

Division of Investment Management

,

Division of Market Regulation

,

Do Not Reduce

,

Date of record

,

Dividend in arrears

,

Dividend payout ratio

,

Desk (the)

,

Division of labor

,

Decreasing term life

,

Discounted Cash Flow Analysis

,

Due diligence

,

De-escalation clause

,

De facto

,

Doing business as

,

Due process

,

Durable Power of Attorney

,

Date of maturity

,

Debit balance

,

Debtor in possession

,

Debtor-in-possession financing

,

Deed of Release

,

Deed of Trust

,

Discharge of bankruptcy

,

Discharge of lien

,

Due-on-sale clause

,

Dollar cost averaging

,

Debit spread

,

Deep in the money

,

Deep out of the money

,

Deed of Surrender

,

Department of Housing and Urban Development

,

Deferred account

,

Defensive investment strategy

,

Dogs of the Dow

,

Disposable income

,

Depth of market

,

Due bill

,

Earning asset

,

Efficiency ratio

,

Expense

,

Eurodollar certificate of deposit

,

Escrowed to maturity

,

Event risk

,

Ex-legal

,

Either-or order

,

ECI

,

Employer Cost Index

,

Employment Cost Index

,

E-mini

,

Exchange of spot

,

Exchange versus cash

,

Ex-pit transaction

,

Ex-all

,

Exchange ratio

,

Exercise ratio

,

Ex-warrants

,

Economic rent

,

Employee Retirement Income Security Act of 1974

,

Exclusion ratio

,

Equity capital

,

Ex-rights

,

Ex-rights date

,

Earned income tax credit

,

Education credit

,

Even lot

,

Even spread

,

Even up

,

Financial asset

,

Financial capital

,

Financial statement

,

First In First Out

,

Fixed asset

,

Fixed-charge coverage ratio

,

Fixed cost

,

Federal Savings and Loan Association

,

Frozen account

,

Fixed income

,

Fixed income equivalent

,

Fixed-income arbitrage

,

Flight to quality

,

Flow of funds

,

Fictitious credit

,

Fill or kill

,

Flotation costs

,

Front-ending an order

,

Forward P/E

,

Fully diluted earnings per share

,

Factors of production

,

Favorable balance of trade

,

Foreign direct investment

,

Form S-1

,

Friends and family offering

,

Fair Credit Reporting Act

,

Full faith and credit

,

Family of funds

,

Fund of funds

,

Free and clear

,

Flexible spending account

,

Fixed investment trust

,

Free right of exchange

,

Gross income

,

Guaranteed Investment Contract

,

General account

,

G-7

,

General Agreement on Tariffs and Trade

,

G-8

,

Growth and income fund

,

Gather in the stops

,

Going long

,

Hidden asset

,

Historical cost

,

Hart-Scott-Rodino Act of 1976

,

Hit the bid

,

House account

,

House of issue

,

Hedge ratio

,

Hang Seng Index

,

Health Insurance Portability and Accountability Act

,

Holder in due course

,

Hang out loan

,

High credit

,

High-ratio mortgage

,

Home equity line of credit

,

HUD-1 statement

,

Hope credit

,

Head and shoulders

,

Hammering the market

,

Held at the opening

,

Holding the market

,

Inactive asset

,

Income statement

,

Intangible asset

,

Interim statement

,

Investment flows

,

Inactive account

,

Insured account

,

Income bond

,

In escrow

,

Intermediate-term

,

Invested capital

,

Investment bill

,

Investment-grade bond

,

Investment letter

,

Investment security

,

Investment value

,

In-house

,

Investment Advisor Act of 1940

,

Investment bank

,

Investment banker

,

Investment Bankers Association

,

Investment banking

,

Investment banking group

,

Investment Company Act of 1940

,

Income coverage

,

Income stock

,

In line

,

Income distribution

,

Investment multiplier

,

Insider Trading sanctions Act of 1984

,

Interest expense

,

Internal Rate of Return

,

Indication of interest

,

Inc.

,

In intestacy

,

Impaired credit

,

Interest rate cap

,

In play

,

In-process research and development

,

Income fund

,

Income risk

,

Investment company

,

Investment fund

,

Investment objective

,

Investment policy

,

Investment trust

,

I/O strip

,

Income property

,

Investment property

,

Income replacement ratio

,

In-service withdrawal

,

Investment philosophy

,

Income exclusion rule

,

Imbalance of orders

,

In and out

,

In sympathy

,

In the tank

,

Invisible venture capital

,

Joint account

,

Jointly and severally

,

Jumping the gun

,

Joint will

,

Joint and several liability

,

Joint and survivor annuity

,

January Effect

,

Last In First Out

,

Liquidity ratio

,

Lender of last resort

,

Law of one price

,

Long

,

Long Bond

,

Long position

,

Long-term

,

Lending at a rate

,

Limit-on-close order

,

Long Market Value

,

Law of demand

,

Law of supply

,

Loose credit

,

London International Financial Futures and Options Exchange

,

Long hedge

,

Level term insurance

,

Long-term care insurance

,

Long-term debt

,

Long-Term Equity Anticipation Securities

,

Letter of comment

,

Liquidity event

,

Living will

,

Legal assets

,

Lifetime cap

,

Line of credit

,

Loan-to-cost

,

Loan-to-value

,

Loan-value ratio

,

Lock-in

,

Long-term mortgage

,

Long leg

,

Long straddle

,

Long-term lease

,

Large cap

,

Leading the market

,

Lifetime learning credit

,

Locked in

,

Long-term gain or loss

,

Level I quotes

,

Long squeeze

,

Modified cash basis

,

Market capitalization

,

Medium-term

,

Medium-term bond

,

Municipal investment trust

,

Make a market

,

Managed account

,

Margin account

,

Market if touched order

,

Market on close order

,

Mark-to-market

,

Medium of exchange

,

Marginal propensity to consume

,

Money at call

,

Market cap

,

Medium-cap

,

Micro cap

,

Mid cap

,

Market timing

,

Mixed account

,

Net current assets

,

Net income

,

Net income multiplier

,

Net investment

,

Net Operating Income

,

Net quick assets

,

Net tangible assets

,

Non-cash expense

,

Noncurrent asset

,

Non-financial asset

,

National Credit Union Administration

,

Negotiable certificate of deposit

,

Negotiable Order of Withdrawal

,

Nostro account

,

Notice of Sale

,

National Association of Securities Dealers

,

National Association of Securities Dealers Automated Quotations system

,

Net capital ratio

,

No limit order

,

No quote

,

Nominal asset

,

No-Fault

,

Net Asset Value

,

No-Action Letter

,

Null and void

,

No-lien affidavit

,

Nonperforming asset

,

Non-revolving credit card

,

Notice of Default

,

No-load

,

National Association of Real Estate Investment Trusts

,

Non-investment property

,

Nasdaq Small Cap Market

,

No-load stock

,

Nominal capital

,

Net change

,

No book

,

Off-balance-sheet financing

,

Off the books

,

Operating cash flows

,

Operating costs

,

Original cost

,

Other current assets

,

Other long term liabilities

,

Overhead ratio

,

Office of Thrift Supervision

,

Out-of-favor

,

Over-the-Counter

,

On-floor order

,

On margin

,

Option account

,

Or better

,

Other income

,

Open market operation

,

Omnibus account

,

Opinion of title

,

On account

,

On-the-spot loan

,

Open-end credit

,

Original principal balance

,

Owe

,

Option income fund

,

Out of the money

,

Old age, survivors, and disability insurance

,

Ordinary income

,

On-balance volume

,

October Effect

,

Odd lot buy/sell ratio

,

On close

,

On open

,

On the opening

,

Permanent capital

,

Petty cash

,

Pooling of interests

,

Pre-depreciation profit

,

Pre-tax profit margin

,

Profit and loss statement

,

Pro forma

,

Payment-in-kind security

,

Phantom income

,

Preliminary official statement

,

Price Value of a Basis Point

,

Payout ratio

,

P&L

,

Primary earnings per share

,

Provision for income taxes

,

Pre-existing conditions

,

Proxy statement

,

Per stirpes

,

Pour-over will

,

Power of Attorney

,

Past-due balance method

,

Previous balance method

,

Principal balance

,

Prioritization of debt

,

Premium income

,

Passive income

,

Plan asset

,

Paid-in capital

,

Paid-in surplus

,

Pre-syndicate bid

,

Private Investment in Public Equity

,

Perfect capital market

,

Preservation of capital

,

Put ratio backspread

,

Point-and-figure chart

,

Profit ratio

,

Painting the tape

,

Put/call ratio

,

Quick assets

,

Real asset

,

Recognize

,

Replacement cost

,

Reports and Records

,

Return of capital

,

Return on Capital

,

Return on Invested Capital

,

Return on Total Assets

,

Reserve ratio

,

Real Estate Mortgage Investment Conduit

,

Reading the tape

,

Regulation D

,

Regulation G

,

Regulation T

,

Regulation U

,

Restricted account

,

Round of funding

,

Rules of Fair Practice

,

Rate of exchange

,

Reciprocal of European terms

,

Regulated investment company

,

Replacement cost insurance

,

Ratio

,

Red herring

,

Registration Statement

,

Regulation A

,

Right of first refusal

,

Right of rescission

,

Right to Know

,

Regulation Z

,

Remaining principal balance

,

Revolving line of credit

,

Right of recourse

,

Rule of 78

,

Ratio calendar combination

,

Ratio calendar spread

,

Ratio spread

,

Ratio write

,

Rent

,

Rent control

,

Right of redemption

,

Retirement Equity Act of 1984

,

Ratio analysis

,

Return on Capital Employed

,

Rate of return

,

Real rate of return

,

Risk capital

,

Selling, General and Administrative Expenses

,

SG&A

,

Straight line depreciation

,

Stranded asset

,

Savings account

,

Savings and Loan

,

Short-term reserves

,

Sight letter of credit

,

S&L

,

State bank

,

Securities and Exchange Commission

,

Series EE bond

,

Short-term

,

Segregation of securities

,

Sell the book

,

Sweep account

,

Standard of living

,

Second-to-die insurance

,

Separate account

,

Short interest ratio

,

Severally but not jointly

,

Statute of Limitations

,

Statutory investment

,

Sale and leaseback

,

Satisfaction of debt

,

Secured credit card

,

Settlement sheet

,

Staggered board of directors

,

Systematic investment plan

,

Selling the spread

,

Self-directed retirement account

,

Small cap

,

Selling short against the box

,

Shorting against the box

,

S Corporation

,

Short-term gain or loss

,

Sin tax

,

Subchapter M

,

Subchapter S Corporation

,

Schedule C

,

Securities Act of 1933

,

Securities Acts Amendments of 1975

,

Securities Exchange Act of 1934

,

Seek a market

,

S&P phenomenon

,

Stop and reverse

,

Seed capital

,

Tangible asset

,

Total assets

,

Total cost

,

Trial balance

,

Term CD

,

T-Bill

,

Term

,

Term bond

,

Term to maturity

,

Take a position

,

Trailing P/E

,

Term insurance

,

Total asset turnover

,

Tenancy by the entirety

,

TED spread

,

Term deposit

,

Termination Statement

,

Term loan

,

Truth in Lending

,

Term trust

,

Tenancy at will

,

The Street

,

Timing the market

,

Taxable event

,

Taxable income

,

Taxpayer Relief Act of 1997

,

Tax Reform Act of 1986

,

Tax Reform Act of 1993

,

Take a bath

,

Term repo

,

Trading costs

,

Term sheet

,

U.S. Government Agency Security

,

U.S. Savings Bond

,

U.S. Treasury

,

U.S. Treasury Bill

,

U.S. Treasury Bond

,

U.S. Treasury Note

,

U.S. Treasury Securities

,

Undermargined account

,

Unit Investment Trust

,

Unified Tax Credit

,

Unit of trade

,

Unit of trading

,

Victim Impact Statement

,

Variable ratio write

,

Variable ratio plan

,

Venture capital

,

Venture capital limited partnership

,

Working capital

,

Wrap account

,

Waiver of premium

,

Working capital loan

,

Widow-and-orphan stock

,

W-2 Form

,

W formation

,

When, as, and if issued

,

X or XD

,

Year-To-Date

,

Yield to call

,

Yield to maturity

,

Yield to worst

,

Y shares

,

Z shares

,

Zero-investment portfolio


Home  Day Trading  Mutual Funds  Bonds  Hedge Funds  Forex  Futures  Options  Retirement Planning  Tag Heuer Watches
SEEHITS.COM HIT COUNTER