capitalize

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Capitalize

To regard the cost of an improvement or other purchase as a capital asset for purposes of determining Income Tax liability. To calculate the net worth upon which an investment is based. To issue company stocks or bonds to finance an investment.

The owner of a business may capitalize the expense of renovating a factory to maximize his or her after-tax profits, since such expenses may be used to decrease the pretax profits, thereby reducing the amount of profits subject to taxation.

An individual may compute the net worth of shares of stock, in order to treat them as capital assets for income tax purposes. Such treatment often results in more favorable rates of taxation on the profits made when assets are sold because they are considered capital gains.

capitalize

(Provide capital), verb advance, afford aid, afford support, aid, aid with a subsidy, back, back up, bring aid, contribute, extend credit, favor, finance, fund, furnish aid, furnish foundations, furnish support, give aid, give support, help, invest, lend, lend one's aid, lend support, loan, pecuniam mutuam dare, pension, promote, provide capital for, provide for, provide funds for, provide money for, set up, set up in business, sponsor, subsidize, supply aid, supply support, supply with a subsidy, support, venture capital
Associated concepts: capitalization of income, capitalization of net income, capitalization of stabalized income, capitallze earning

capitalize

(Seize the chance), verb avail oneself of, benefit, convert to use, create an opening, employ, exploit, find one's advantage in, make an opening, make the most of, make use of, manipulate, profit, put in operation, put to advantage, put to service, reap the benefit of, render useeul, take advantage of, take the opportunity, turn to good account, turn to one's advantage, utilize, utilize for profit
See also: finance
References in periodicals archive ?
* Baseline: includes capitalizable costs of equipment, materials, labor and other costs directly associated with maintaining and supporting the business.
(35) In accounting for the capitalizable costs incurred during a
Sin embargo, esta suma es tres veces mas el valor del bono actualizado con la tasa de 56% capitalizable trimestralmente, como se demuestra en la tabla No 2.
(iii) Treatment for tax accounting purposes would be similar to that described in the Two-Way License Characterization, i.e., current income (except to the extent of contingent payments) and a deductible or capitalizable expenditure.
* Identify contracts that contain capitalizable assets
Basta un ejemplo para ilustrar esta delicada irregularidad: las Inversiones destinadas a la exploracion, la recuperacion secundaria, la recuperacion mejorada y el mantenimiento no capitalizable podran ser deducidas en su totalidad en el ejercicio en que sean erogadas, lo que esta absolutamente vedado a los demas contribuyentes del Impuesto sobre la renta, quienes solo pueden hacer efectiva dicha deduccion a lo largo del tiempo mediante los cargos anuales a cuentas de resultados que deriven de la aplicacion de los coeficientes de depreciacion o amortizacion previstos en la ley de la materia.
Included in these regulations are rules governing the distinction between fixed assets versus materials and supplies, what costs taxpayers must capitalize on the acquisition of tangible property, whether expenditures related to the property's operation are deductible repairs or capitalizable as improvements, when to recognize dispositions, and even how to define the unit of property One way to understand the regulations is to start with the proposition that all tangible property that is not inventory must be capitalized and depreciated unless there is an exception.
Como puede haber observado el lector, el articulo 2 y la Primera Disposicion transitoria y final de esta ley, restauran la vigencia del Decreto Supremo No 03-80-TR, del 26 de marzo de 1980, en materia de interes por mora: no capitalizable, aplicable al periodo hiperinflacionario, con lo cual las deudas laborales se redujeron a su minima expresion, muchas sin sentido economico, lo que perjudico drasticamente a los titulares de las deudas laborales.
Frente a la perdida lamentable, emerge la maniobra capitalizable. Frente a la tristeza compartida y legitima, surge la propension a colocar a Juan Camilo Mourino en un pedestal.
Improvements to land that are not capitalizable to the land, such as landscaping, and painting are considered construction only if performed in connection with other activities (whether or not by the same taxpayer) that constitute the erection or substantial renovation of real property.
Understandably, these broad definitions are hardly the clear guidance needed to determine whether an expense is deductible or capitalizable. One of the most influential cases in the area of distinguishing deductible tests from capitalizable expenditures is Plainfield-Union Water Code., 39 TC 333 (1962).
Rigurosamente no tiene que existir coincidencia entre los periodos de causacion y de capitalizacion (puede pensarse, por ejemplo, en una tasa de interes del 2% mensual capitalizable trimestralmente); sin embargo, y tal vez por lo impracticos que se tornarian los calculos en ese ambiente, se tiene practicamente en la totalidad de las situaciones una coincidencia de los dos periodos, en cuyo caso se le denomina periodo de composicion: