capitalization (cap) definition

capitalization (cap)

Accounting: Recording of a cost as a fixed asset (written off as depreciation over several accounting periods) instead of an expense (charged off against earnings in one accounting period).

Corporate: Conversion of the retained earnings of a firm into capital through a new issue of stock.

Finance: Structure and amount of long-term equity and debt capitals of a firm expressed as percentage of the total (equity and debt) capital.

Leasing: Conversion of an operating lease into a capital lease by classifying the leased asset as a purchased asset, and showing the lease obligations as loan on the books of the lessee firm.

capitalization (cap) is in the Accounting & Auditing, Banking, Commerce & Finance, Entrepreneurship, Management, & Leadership and Purchasing & Procurement subjects.

capitalization (cap) appears in the definitions of the following terms: value recovery provision, reaction adjustment, enterprise value, microcap, overweight, capitalization ratios, underweight, capitalization factor, scrip dividend, title transfer provision and

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