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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.


(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


(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 ?
35) In accounting for the capitalizable costs incurred during a
SFAS 34 also includes computational guidelines for calculating capitalizable interest: "The amount capitalized in an accounting period shall be determined by applying an interest rate(s) (the capitalization rate) to the average amount of accumulated expenditures for the asset during the period.
In its 2013 ruling, the Tax Court determined that purchased tax stamps were capitalizable indirect costs.
The explanation of the regulations expressly states that they are consistent with the Second Circuit's conclusion in Robinson and achieve a similar result by providing that otherwise capitalizable sales-based royalties are properly allocable to property sold during the taxable year.
As a second illustration, the preamble explains that in order to avoid potential ambiguities or uncertainties regarding the meaning of the word "enhance," the final regulations delete the concept in favor of identifying specific circumstances involving capitalizable "enhancements" (such as upgrades in a membership).
De acuerdo con los terminos de la sentencia y con base en la suma de 9% mensual capitalizable, el adeudo de 140 millones de pesos solo comprende hasta el 25 de mayo de 2001, por lo que hasta el mes de agosto de este ano el adeudo de ASA asciende a mas de mil 300 millones de pesos, cifra cercana a los mil 461 millones de pesos que ASA tuvo de presupuesto en 2003.
The note concerning fixed assets dealt with capitalizable costs and the depreciation of enterprise fund fixed assets, and it presented fixed assets by asset class.
However, according to the Service "an expenditure that secures to a taxpayer the right to conduct a certain type of business (such as the cost of a franchise, license, lease or approval from a regulatory agency) is a capitalizable expenditure under Section 263.
Assuming a renovation or remodel results in a capitalizable improvement under Regs.
By breaking down internal development for a project into distinct phases called the system development life cycle, the differentiation of capitalizable stages can be seen more easily.
The basic question involves the difference between deductible and capitalizable expenditures.
I can share one experience where we established a materiality level in testing for capitalizable items that were expensed.