Capitalise

From ACT Wiki
Revision as of 22:17, 14 July 2022 by imported>Doug Williamson (Add link.)
(diff) ← Older revision | Latest revision (diff) | Newer revision → (diff)
Jump to navigationJump to search

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.


3. Opportunities.

To capitalise on an opportunity means to take advantage of it.


See also