Capitalized (cap) cost
Capitalized (cap) cost is a figure representing the base value of a leased asset. Capitalized (cap) cost is used to calculate lease payments on auto and equipment leases.
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Capitalized Excess Earnings method determines the business value by summing the net tangible value of the business assets with the capitalized value of the "excess" earnings.
Capitalized
Accounting method used to record in an asset account the value of an item with a useful life of more than one year. The value of the item is then depreciated or amortized over a number of years according to a pre-defined schedule.
Capitalized interest
Interest that is not immediately expensed, but rather is considered as an asset and is then amortized through the income statement over time. ...
Capitalized Cost An expenditure or accrual that is reported as an asset to be amortized against
future-period revenue.
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capitalized cost
base dollar cost of a leased asset, excluding finance charges, that is amortized over the life of the lease. The figure may include taxes, insurance, service agreements, and outstanding balances from previous leases.
Capitalized Cost
An expense that is added to the cost basis of a fixed asset on a company's balance sheet. Capitalized Costs are incurred when building or financing fixed assets.
CAPITALIZED - An increase in the principal balance of a Stafford, SLS, PLUS, Federal Consolidation, or ...
CAPITALIZED (CAP) COST - A leasing term that refers to the price of the car. The lower the capitalized ...
Capitalized Cost
Expenditure identified with goods or services acquired and measured by the amount of cash paid or the market value of other property, CAPITAL STOCK, or services surrendered.
Capitalized:
gasto que se contabiliza en la cuenta del activo de una empresa y que luego se deprecia o amortiza, como convenga. Solo se aplica a artículos cuya vida útil sea mayor a un año.
English: Capitalized
Français: Capitalisé ...
capitalized lease
Lease obligations that must be capitalized under GAAP; the unpaid future lease payments due under the terms of the lease must be shown as a liability on the firm's balance sheet.
capitalized Recorded as an asset. A capitalized lease is in substance a purchase to the lessee. An asset is recorded equal to the present value of the lease payments, which is also recorded as a liability.
Capitalized Interest Fund
An amount funded by bond proceeds and used to pay interest on the bond issue for a specific period of time, usually from closing to the end of construction period of a project.
Capitalized Costs Under I.R.C. § 263A 'Unicap'
UNICAP has been around for 20 years. It requires the capitalization of many costs for property either produced by the taxpayer, or acquired for resale.
Capitalized (CAP) cost
A leasing term that refers to the price of the vehicle. This cost is negotiable and can be reduced by a cash down payment, trade-in, or a manufacturer's rebate.
Capitalized items and cost recovery (depreciation)
Many systems require that the cost of items likely to produce future benefits be capitalized.
Capitalized Interest: During the pre-completion period, a project company can borrow to repay current interest obligations. By capitalizing interest, the principal balance outstanding increases by an amount equal to the interest due.
Capitalized
Recorded in asset accounts and then depreciated or amortized, as is appropriate for expenditures for items with useful lives longer than one year.
Net Capitalized Cost. In leasing, it's the price of the vehicle after deducting manufacturer's discounts, dealer participation allowances, and cap cost reduction (down payment) from the manufacturer's suggested retail price.
Capitalized Property - Personal property of the agency which has an average dollar value of $300.00 or more and a life expectancy of one year or more. Capitalized property shall be depreciated annually over the expected useful life to the agency.
Capitalized exploration expenses - Mining and oil exploration companies are allowed to capitalize exploration costs even for "dry holes". For this reason, it may be appropriate to be very skeptical of the net income of such companies.
When capitalized as Natural Capitalism, the term usually refers to the specific set of reforms described in 1999 by Paul Hawken, Amory Lovins, and Hunter Lovins in the book of the same name.
Undercapitalized A business has insufficient capital to carry out its normal functions. Underfunded pension plan A pension plan that has a negative surplus (i.e., liabilities exceed assets).
index of medium-capitalized UK companies FTSE 250 Index: an index of medium-capitalized companies not included in the FTSE 100 Share Index. It represents over 17% of UK market capitalization.
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Describes limited interest by prospective buyers in a new issue of a security during the preoffering registration period.
Undercapitalized
A business has insufficient capital to carry out its normal functions.
Underfunded pension plan ...
gross capitalized cost In car leasing, the price the buyer and the dealer have agreed to for the car,... Gross Domestic Product Gross Domestic Product - GDP Measures the value of goods and services produced...
Capital Leases or Capitalized Leases
An expenditure recorded on the balance sheet as an asset rather than as an expense.
Capital Loss ...
Capital leaseA lease obligation that has to be capitalized on the balance sheet. Capital lossThe difference between the net cost of a security and the sales price, if the security is sold at a loss.
Adjustment bond A bond issued in exchange for outstanding bonds when a corporation facing bankruptcy is recapitalized. Administrative pricing rules IRS rules used to allocate income on export sales to a foreign sales corporation.
Net assets The difference between total assets on the one hand and current liabilities and noncapitalized long-term liabilities on the other hand.
In accordance with the uniform capitalization rules, some cost of goods sold can be deducted but others need to be capitalized.
These assets are generally capitalized. That is, when they are purchased they are recorded as an asset on the balance sheet and, rather than recognize the expenses all at once on the income statement, ...
Companies employ leverage to the extent that they are capitalized with debt. For example, if the earnings of a company with one million common shares and no debt increases from $1 million $1.5 million, earnings per share would go from $1 to $1.
NORTH AMERICAN DEVELOPMENT BANK: An international financial institution established and capitalized in equal parts by the United States and Mexico for the purpose of financing environmental infrastructure projects.
The condition of overcapitalized corporations may result from inflated accounting values, operating losses or excessive dividends.
A capital lease is a considerable lease obligation that has to be capitalized on the balance sheet.
Sometimes the phrase is referred to as a capitalized proper noun: Due Diligence. The precise definition of "due diligence" varies between firms and organizations.
Art collections that are considered inexhaustible and meet certain criteria are not required to be capitalized.
The cost of the asset is capitalized (recorded as a fixed asset) by the lessee, with the present value of future lease payments recorded as a liability.
Should those expenditures be capitalized and depreciated over their useful life? Or, does the cost of record keeping exceed the benefit? Many businesses simply choose to expense small costs as incurred.
The commercial mortgage market is very troubled today, banks and brokers are desperately under capitalized and the secondary market in mortgage bonds is in utter disarray.
When businesses and/or companies have received a large order and is under capitalized or when their cost of goods exceeds their current line of credit, they need a reputable factoring company to fund them.
Such costs are capitalized, which means they are added to your basis in the vehicle. These capitalized costs are recovered through depreciation deductions that are taken for a number of years after you place the vehicle in service.
Consistent with this glossary's notation system, are capitalized because they are random variables. The risk-free rate is lower-case because it is a known constant.
If a company is well-capitalized, it has a lot of money.
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The city has capitalized on the opportunity and continues to emerge as a preferred trade destination for businesses, both domestic and overseas.
One of the amounts used in determining the amount of interest to be capitalized when a company self-constructs certain long-term assets.
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A type of fund company that is capitalized with a fixed number of shares and whose securities are traded on the open market (rather than being redeemed by the issuing company).
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Loan Interest Capitalized
Loan Life Coverage Ratio
Loan Loss Provision
Loan Loss Provisioning
Loan Loss Reserve
Loan Loss Reserve Program (Canada)
Loan Management and Control System
loan office
Loan Operating System
Loan origination ...
Stands for Venture Enhancement and Loan Development Administration for Smaller Undercapitalized Enterprises.
Late fees are widely regarded as an annoyance. In 2005, video rental chain Blockbuster Video capitalized on this perception with a major advertising campaign that touted a revision of its rental policy as "The End of Late Fees".
Enterprise Value. The total capitalized value of a company consisting of its total debt and total equity value.
Net book value is the original cost of an asset plus any capitalized post-acquisition cost less accumulated amortization to date.
Net capital losses ...
The gradual infusion of capital into a new or recapitalized enterprise.
A bond issued in exchange for outstanding bonds when a corporation facing bankruptcy is recapitalized.
Advance funded pension plan
A pension plan in which funds are set aside in advance of the date of retirement.
A method of constructing a replicating portfolio in which the manager purchases a number of the largest-capitalized names in the index stock in proportion to their capitalization.
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The difference between total assets on the one hand and current liabilities and noncapitalized long-term liabilities on the other hand.
Net income ...
Capitalization or Leverage - Measures the exposure of a company's surplus to various operating and financial practices. A highly leveraged, or poorly capitalized, company can show a high return on surplus, ...
The situation in which a customer's account is liquidated (open positions are offset) by the brokerage firm holding the account, usually after notification that the account is undercapitalized (margin calls).
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Lease purchases correspond to installment purchases from an economic perspective. With every installment, the lessee has a greater claim on the property. The lease purchase object is capitalized in the accounts of the lease purchaser.
 See also: Expense, Banks, Saving, Values, Bills
  
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