capitalization
Use of capital letters
the way capital letters are used in writing
capitalization of [a word/name/title]; [correct/proper] capitalization
- Check the spelling and capitalization before you submit the form.
- English capitalization rules are different from those in some other languages.
- The editor fixed several capitalization errors in the headings.
- Names need capitalization in English.
- Please check your capitalization.
Company's capital value
the financial size or capital value of a company
the capitalization of [a company/bank]; [high/low/total] capitalization
- The company's capitalization rose sharply after its share price increased.
- Regulators require banks to maintain strong capitalization.
- Analysts compared the capitalization of several firms in the same industry.
- The company has a high capitalization.
- The bank needs stronger capitalization.
Providing business capital
giving a business the money it needs to start or grow
capitalization of [a business/project]; [initial/early/adequate] capitalization
- The founders secured the initial capitalization from family investors.
- A clear capitalization plan helped the nonprofit expand its services.
- Poor capitalization can make a new business vulnerable during its first year.
- The startup needs capitalization before it can hire staff.
- Investors helped with the company's capitalization.
Recording cost as asset
recording a cost as an asset instead of counting it as an immediate expense
capitalization of [costs/expenses/interest]; capitalization versus expensing
- The auditors questioned the capitalization of several development costs.
- The company has a strict capitalization policy for equipment purchases.
- Capitalization of the cost will spread the expense over the asset's useful life.
- The accountant chose capitalization, not expensing.
- Capitalization puts the cost on the balance sheet.
Taking advantage of something
using a chance or advantage to get a good result
capitalization on [an opportunity/trend/mistake]
- The team's quick capitalization on defensive mistakes won them the game.
- The brand's capitalization on the wellness trend boosted sales.
- Investors rewarded the company's effective capitalization on new demand.
- Their capitalization on the trend was successful.
- The team won through quick capitalization on mistakes.
- Base: capitalization
- Plural: capitalization, capitalizations
capitalization policy
1Rules for asset costs
company rules about which costs become assets in the accounts
- The finance team revised the capitalization policy for software projects.
- Under the capitalization policy, equipment over $5,000 is recorded as an asset.
- Auditors checked whether the purchase followed the company's capitalization policy.
capitalization rate
1Property income yield
a rate used to compare how much income an investment property may produce
- The apartment building sold at a capitalization rate of 6 percent.
- Investors demanded a higher capitalization rate because the property was riskier.
- A lower capitalization rate often means buyers are willing to pay more for the same income.
capitalization table
1Company ownership table
a chart that shows who owns parts of a company
- The startup updated its capitalization table after the funding round.
- Investors reviewed the capitalization table before signing the deal.
- The capitalization table showed how much equity each founder still owned.
interest capitalization
1Interest added to principal
when unpaid interest is added to the amount you owe
- After the deferment ended, interest capitalization increased her student loan balance.
- The lender explains when interest capitalization may occur.
- Borrowers can sometimes avoid interest capitalization by paying interest while they are in school.
market capitalization
1Company's market value
the total value of all a company's shares on the stock market
- The company's market capitalization passed $1 trillion.
- The index gives more weight to firms with larger market capitalization.
- A falling share price reduced the bank's market capitalization.
thin capitalization
1Too much debt financing
when a company has much more debt than equity
- The tax authority applied thin capitalization rules to limit interest deductions.
- Thin capitalization can make a company look riskier to lenders.
- The subsidiary was criticized for thin capitalization because most of its funding came from loans.
title capitalization
1Capital letters in titles
the way capital letters are used in a title
- The blog uses title capitalization for all article headings.
- Our style guide explains title capitalization with many examples.
- She changed the heading to match the required title capitalization.