Meaning of CAPITALIZED COST in English

CAPITALIZED COST

The amount of an asset to be shown on the balance sheet- from a financial reporting perspective. The total capitalized cost (or basis) also is the amount upon which tax benefits- such as depreciation deductions- are based and may include asset cost plus other amounts such as sales tax.

Finance-Leasing English vocabulary.      Английский словарь финансов и лизинга.