1capitalize onno object Take the chance to gain advantage from.

2with object Provide (a company) with capital.

3with object Realize (the present value of an income); convert into capital.

1. 3.1 Reckon (the value of an asset) by setting future benefits against the cost of maintenance.
   a trader will want to capitalize repairs expenditure

   Example sentencesExamples

   • At the end of the year depreciation on manufacturing fixed assets was treated as an overhead cost, capitalised and included in the carrying value of closing stock and carried forward to the next year.
   • While the first route - expensing rather than capitalizing expenditures - is more straightforward, the savings it can produce aren't always obvious or easy to defend.
   • If you're planning to go into a family firm, work for the government or as a solo practitioner, and/or are over forty, capitalizing the extra costs of a private school becomes more of a problem.
   • One adjustment is to capitalize R&D expenditures and amortize them over five years instead of expensing these investments in the year they are made.
   • When a liability is initially recorded, the entity capitalizes a cost by increasing the carrying amount of the related long-lived asset.
   • If the costs are to be capitalized, then the next issue is to determine the asset's determinable useful life, if any.
   • In 1994 and 1995, America Online capitalized some of its customer-acquisition costs - which means that it considered part of those costs assets.
   • In the case of AOL, marketing costs were capitalised for years - a highly liberal and unusual accounting practice.
   • To what extent should advertising expenditure be capitalized and recognized as an asset in a company's balance sheet?
   • Holt Value Associates began capitalizing research and development costs and treating them as a depreciating asset in its cash flow ROI analyses earlier this year.
   • Wale reported that in the British companies that she had studied, capitalising original assets and charging all subsequent costs to expense was the dominant practice.
   • As I noted briefly, it generally is an accepted accounting practice to capitalize assets.
   • While most companies write off marketing expenditure, for example, some capitalise this as an asset in the balance sheet for several years while they are building their business.
   • The ‘full cost’ method was more liberal in capitalizing and amortizing the costs of all drilling, thus typically yielding a smoother series of income numbers.
   • Might more intrinsic farm factors, less under the control of the current farm manager but perhaps not fully capitalized into asset values, be a more important determinant of profit differences among farms?
   • During the pre-acquisition stage, only those costs that are directly identifiable to the asset are capitalized.
   • The write-downs were made all the greater because of the company's policy in previous years of treating start-up losses in these businesses as ‘assets’ and therefore capitalising them in the balance sheet.
   • Under existing law, taxpayers can elect to treat certain eligible environmental remediation expenditures, that would otherwise be capitalized, as deductible in the year paid or incurred.
   • He complained that the Government had responded to attempts at an amicable settlement of the conflict with an attack, and had started capitalising Nova Plama assets.
   • Over the last nine-month period, €9 million of the €20 million reduction in operating cost was due to capitalising additional labour costs.

4with object Write or print (a word or letter) in capital letters.

1. 4.1 Begin (a word) with a capital letter.
   Example sentencesExamples

   • From now on, the computer news source will not capitalise the word Internet.
   • Recall that control words were always capitalized correctly regardless of whether they were embedded in normal or in distorted text passages.
   • His tone spoke of his importance, he seemed to capitalize every significant word.
   • Many of these same words are capitalized even though they are not proper nouns nor the beginning of the sentence.
   • If Microsoft Word's spelling checker's autocorrection feature is switched on, it capitalises the word for you.
   • I don't capitalize the words because middle westerners don't call that much attention to themselves.
   • With a little sleight of hand, I capitalized the word Eclipse there.
   • He also loves to capitalize words or put them in quotes for no real reason, as in this sentence from his legal disclaimer.
   • The word pandemonium itself means a wild uproar, but as the word is capitalized, its meaning is instead directed at the region associated in Milton's Paradise Lost, where Pandemonium is the capital of Hell.
   • This is why most of the BAM artists capitalized the word Black when used in reference to African people.
   • Since the authors have removed God from origins, humans and from all of nature, one cannot help but wonder if capitalizing the word nature has any religious significance.
   • Words like Celsius are capitalized because they are names of people.
   • We should capitalize the word, as this is how we are taught to refer to God.
   • I capitalize the word because Miller, in speaking of Jane Austen, does so, calling her the epitome of Style or Austen Style or Absolute Style.
   • While any newspaper could set a style to capitalize the word ‘black,’ McIntyre said he doesn't know how much influence it would have outside the newspaper itself.
   • Note that some words derived from proper nouns have developed a special meaning; these words are no longer capitalized.
   • Sek could mentally hear her capitalizing the last two words.
   • In this chapter I have chosen to capitalize words designating a race or a people.
   • At that time, there was a typesetter at the American Atheist Center who refused to capitalize any religious words, and no religious words were capitalized in the book.
   • There is a certain market in English that refuses to capitalize words or use punctuation.