/kap'i tl euh zay"sheuhn/ , n.
1. the act or process of capitalizing.
2. the authorized or outstanding stocks and bonds of a corporation.
3. Accounting.
a. the total investment of the owner or owners in a business enterprise.
b. the total corporate liability.
c. the total arrived at after addition of liabilities.
4. conversion into stocks or bonds.
5. the act of computing the present value of future periodical payments.
[ 1855-60; CAPITALIZE + -ATION ]