capitalization
cap·i·tal·i·za·tion /ˌka-pət-əl-ə-'zā-shən, -əl-ī-/ n
1: the act or process of capitalizing
capitalization of earnings
2: a sum resulting from a process of capitalizing; esp: paid-in capital at capital
inadequate capitalization
3: total capital liabilities of a business including both equity capital and debt capital
◇ Equity capital is considered a liability because the investors may recall some or all of it (as by redeeming stock). Inadequate capitalization of a business is considered by courts in cases dealing with equitable subordination of creditors or piercing the corporate veil.
4: the total par value or the stated value of no-par issues of authorized capital stock

Merriam-Webster’s Dictionary of Law. . 1996.

capitalization
n.
All stock, bonds, and other securities issued by a corporation.

The Essential Law Dictionary. — Sphinx Publishing, An imprint of Sourcebooks, Inc. . 2008.


capitalization
1) The writing off of a capital expenditure proportionately over future years when the benefit from the expenditure is not confined to the period under consideration.
2) The sum of a corporation's long-term debt, stock, and retained earnings.
Category: Business, LLCs & Corporations → Business Accounting, Bookkeeping & Finances
Category: Business Cash Flow Problems & Bankruptcy
Category: Business, LLCs & Corporations → Business Tax & Deductions
Category: Personal Finance & Retirement → Taxes → Tax Audits

Nolo’s Plain-English Law Dictionary. . 2009.

capitalization
The value of a company as determined by the market price of its shares and the total number of shares in issue.
Related links
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USA
The total amount of a company's outstanding securities, including short-term debt, long-term debt and equity. The term also is commonly used to refer to the capital (debt and equity) structure of a company.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

capitalization
n.
   1) the act of counting anticipated earnings and expenses as capital assets (property, equipment, fixtures) for accounting purposes.
   2) the amount of anticipated net earnings which hypothetically can be used for conversion into capital assets.

Law dictionary. . 2013.

Look at other dictionaries:

  • Capitalization — Cap i*tal*i*za tion, n. 1. The act or process of capitalizing. [1913 Webster] …   The Collaborative International Dictionary of English

  • capitalization — 1860, act of converting (assets) to capital, noun of action from CAPITALIZE (Cf. capitalize) in the financial sense. Meaning act of writing or printing in capital letters is recorded from 1864 …   Etymology dictionary

  • capitalization — (Amer.) cap·i·tal·i·za·tion || ‚kæpɪtÉ™laɪ zeɪʃn n. act or process or capitalizing (also capitalisation) …   English contemporary dictionary

  • capitalization — [kap′ət l ə zā′shən] n. 1. a) the act or process of converting something into capital b) the amount or sum resulting from this 2. the total capital funds of a corporation, represented by stocks, bonds, undivided profit, surplus, etc. 3. the total …   English World dictionary

  • Capitalization — This article is about capitalization in written languages, including languages other than English. For other uses, see Capitalization (disambiguation). For capitalization guidelines on Wikipedia, see Wikipedia:Manual of Style (capital letters).… …   Wikipedia

  • Capitalization — The debt and/or equity mix that fund a firm s assets. The New York Times Financial Glossary * * * capitalization cap‧i‧tal‧i‧za‧tion [ˌkəptlaɪˈzeɪʆn ǁ əˈzeɪ ] also capitalisation noun [uncountable] FINANCE 1 …   Financial and business terms

  • capitalization — (1) The process of imputing a value to an income stream by dividing the annual net income before income taxes and depreciation by a rate of return expressed as a decimal. This process is used in real estate lending and appraisals. (2) The total… …   Financial and business terms

  • capitalization — /kaepatabzeyshan/ Capitalization represents the total amount of the various securities issued by a corporation. Capitalization may include bonds, debentures, preferred and common stock and surplus. Bonds and debentures are usually carried on the… …   Black's law dictionary

  • capitalization — /kaepatabzeyshan/ Capitalization represents the total amount of the various securities issued by a corporation. Capitalization may include bonds, debentures, preferred and common stock and surplus. Bonds and debentures are usually carried on the… …   Black's law dictionary

  • Capitalization — 1. In accounting, it is where costs to acquire an asset are included in the price of the asset. 2. The sum of a corporation s stock, long term debt and retained earnings. Also known as invested capital . 3. A company s outstanding shares… …   Investment dictionary

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