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Definition of Capitalize
A purchase that has been recorded on the company books as an asset. The
In Finance: to find the present value of a stream of cash flows.
To make a payment that might otherwise be an expense (in the Profit and Loss account) an asset
To report an expenditure or accrual as an asset as opposed to expensing it and
Recorded in asset accounts and then depreciated or amortized, as is appropriate for expenditures
Capitalized Cost An expenditure or accrual that is reported as an asset to be amortized against
Expenditures that are accounted for as assets to be amortized
Interest that is not immediately expensed, but rather is considered as an asset and is then
Interest incurred during the construction period on monies invested in
Costs Capitalized in Stealth
A particularly egregious form of aggressive cost capitalization
Adjusted Cash Flow Provided by Continuing Operations
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
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
capitalization of costs
When a cost is recorded originally as an increase
Advertising designed to elicit sales to customers who can be
Extended Amortization Periods
Amortizing capitalized expenditures over estimated useful lives that are unduly optimistic.
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
Yield curve strategies
Positioning a portfolio to capitalize on expected changes in the shape of the Treasury yield curve.
Yield spread strategies
Strategies that involve positioning a portfolio to capitalize on expected changes in
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