capitalization

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capitalization

n. 1) the act of counting anticipated earnings and expenses as capital assets (property, equipment, fixtures) for accounting purposes. 2) the amount of anticipated net earnings which hypothetically can be used for conversion into capital assets.

References in periodicals archive ?
pension funds have in excess of $50 billion invested out of a total market capitalization of approximately $1.
As of September 30, 2000, The Morgan Stanley Capital International (MSCI) Emerging Markets Free Index capitalization of $1.
The new servicing technique to be performed by GMAC-RFC's servicer Homecomings, rated 'RPS1' by Fitch, will allow for the capitalization of unpaid interest and other delinquent amounts as a loss mitigation alternative to foreclosure.
This capitalization modification may be done only once during the life of the loan.
Before the new modification standards were finalized, Fitch carefully reviewed GMAC-RFC's entire process for selecting loans that would qualify for capitalization.
The Supreme Court required capitalization on the grounds that the payments created a separate and distinct asset having a useful life extending substantially beyond the end of the taxable year.
Capitalization also may be required where the costs give rise to a significant future benefit.
8) In public remarks, senior IRS and Treasury officials downplayed this perception, suggesting the increase in capitalization issues was due in part to the changing nature of the American economy and the emergence of an increasing array of intangibles that had never before been scrutinized under section 263.
The Tax Court noted that capitalization of such expenditures was appropriate because the expenditures related more to the corporation's operations or improvement for an indefinite duration than to income production in the current year.
NSC first asserted that the Supreme Court's opinion in Lincoln Savings imposed, as a necessary condition for the capitalization of any costs, a requirement that the costs relate to the creation or improvement of a separate and distinct asset.