capitalized

capitalized
Recorded in asset accounts and then depreciated or amortized, as is appropriate for expenditures for items with useful lives longer than one year. Bloomberg Financial Dictionary

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capitalized cap‧i‧tal‧ized [ˈkæptl-aɪzd] also capitalised adjective
1. FINANCE a business capitalized with a particular amount of money has that amount available in loans and money that has been invested in its shares:

• It is very well-capitalized and in a strong financial position.

• They will create a new fund to keep poorly capitalized banks from failing.

2. ACCOUNTING if a cost is capitalized, it is shown in a company's balance sheet as a charge that is reduced over several years, rather than being shown in the profit and loss account as a charge for a particular year:

• Software development costs will not be capitalised on the balance sheet.

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capitalized UK US (UK also capitalised) /ˈkæpɪtəlaɪzd/ adjective
► FINANCE having a particular amount of money that can be used in order to operate or develop: well/highly/strongly capitalized »

The bank is highly capitalized and its loan portfolio is highly diversified.

 »

Because the industry is thinly capitalized, it remains highly vulnerable to the next economic downturn.

→ See also OVERCAPITALIZED(Cf. ↑overcapitalized), UNDERCAPITALIZED(Cf. ↑undercapitalized)

Financial and business terms. 2012.

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Look at other dictionaries:

  • capitalized — (Amer.) adj. capitalised, printed in capital letters; large (of a letter or letters); converted into capital (net worth) capitalize (Amer.) cap·i·tal·ize || kæpɪtlaɪz v. turn into capital; finance, provide with capital; write in capital… …   English contemporary dictionary

  • Capitalized — Recorded in asset accounts and then depreciated or amortized, as is appropriate for expenditures for items with useful lives greater than one year. The New York Times Financial Glossary * * * capitalized cap‧i‧tal‧ized [ˈkæptl aɪzd] also… …   Financial and business terms

  • Capitalized — Capitalize Cap i*tal*ize (k[a^]p [i^]*tal*[imac]z), v. t. [imp. & p. p. {Capitalized} (k[a^]p [i^]*tal*[imac]zd); p. pr. & vb. n. {Capitalizing}.] 1. To convert into capital, or to use as capital. [1913 Webster] 2. To compute, appraise, or assess …   The Collaborative International Dictionary of English

  • capitalized — un·capitalized; …   English syllables

  • capitalized — See net capitalized cost …   Dictionary of automotive terms

  • capitalized value — The current value of an asset, based on the total income expected to be realized over its economic life span. The anticipated earnings are discounted (given a lower value) so they take into account the time value of money. Category: Business,… …   Law dictionary

  • capitalized expenditure — An expenditure for a capital asset that must be deducted from business income over more than one year, as opposed to an ordinary expense. Category: Business, LLCs & Corporations → Business Accounting, Bookkeeping & Finances Nolo’s Plain English… …   Law dictionary

  • capitalized interest — 1) Interest on a loan that is added to the principal balance. For example, interest may accrue on a student loan while the debtor is in school, which is then added to the principal on the loan. This results in the debtor having to pay interest on …   Law dictionary

  • Capitalized Cost Reduction — Any upfront payment that reduces the cost of financing. Capitalized cost reduction is generally associated with the purchase or lease of an automobile, and reduces the monthly payment owed if the vehicle is financed. Reductions can be made from… …   Investment dictionary

  • Capitalized Cost — An expense that is added to the cost basis of a fixed asset on a company s balance sheet. Capitalized Costs are incurred when building or financing fixed assets. Capitalized Costs are not expensed in the period they were incurred, but recognized… …   Investment dictionary

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