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Definition of Capitalize
To make a payment that might otherwise be an expense (in the Profit and Loss account) an asset
A purchase that has been recorded on the company books as an asset. The
To report an expenditure or accrual as an asset as opposed to expensing it and
In Finance: to find the present value of a stream of cash flows.
Recorded in asset accounts and then depreciated or amortized, as is appropriate for expenditures
Interest that is not immediately expensed, but rather is considered as an asset and is then
Expenditures that are accounted for as assets to be amortized
Interest incurred during the construction period on monies invested in
A particularly egregious form of aggressive cost capitalization
A lease obligation that has to be capitalized on the balance sheet.
A method of constructing a replicating portfolio in which the manager purchases a
The difference between total assets on the one hand and current liabilities and noncapitalized longterm
Selling a security that the seller does not own but is committed to repurchasing eventually. It is
Also called chartists or technicians, analysts who use mechanical rules to detect changes
Positioning a portfolio to capitalize on expected changes in the shape of the Treasury yield curve.
Strategies that involve positioning a portfolio to capitalize on expected changes in
When a cost is recorded originally as an increase
Cash flow provided by operating
The systematic and rational allocation of capitalized costs over their useful lives.
Bill and Hold Practices
Products that have been sold with an explicit agreement that delivery
Advertising designed to elicit sales to customers who can be
Extended Amortization Periods
Amortizing capitalized expenditures over estimated useful lives that are unduly optimistic.
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