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1. Accounting

To treat an item of expenditure as the purchase of an asset (rather than as an expense).

For example when a fixed asset is purchased the amount paid is not debited to the income statement (or profit and loss account).

Instead the debit is to the balance sheet, creating an asset.

2. Capital structure

To increase the amount of capital in an organisation's capital structure, especially the amount or the proportion of equity capital.

See also