Legal Dictionary
Main Entry:
cap·i·tal·izePronunciation:
'ka-p&t-&l-"IzFunction:
transitive verbInflected Forms:
-ized;
-iz·ing 1 a : to convert into capital <
capitalize the company's earnings>
b : to treat as a capital expenditure rather than an ordinary and necessary expense
capitalized>
2 a : to compute the present value of (an income extended over a period of time) —compare AMORTIZE b : to convert (a periodic payment) into an equivalent capital sum <capitalized annuities>
3 : to supply capital for capitalized the business with her own savings>