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The capital letter "A" in the Latin alphabet, followed by its lowercase equivalent, in sans serif and serif typefaces respectively. Capitalization (American spelling; also British spelling in Oxford) or capitalisation (Commonwealth English; all other meanings) is writing a word with its first letter as a capital letter (uppercase letter) and the remaining letters in lower case, in writing ...
APA Style is a “down” style, meaning that words are lowercase unless there is specific guidance to capitalize them such as words beginning a sentence; proper nouns and trade names; job titles and positions; diseases, disorders, therapies, theories, and related terms; titles of works and headings within works; titles of tests and measures; nouns followed by numerals or letters; names of ...
In its simplest form, a capitalization table, or "cap table" as it is often abbreviated, is a ledger that tracks the equity ownership of a company's shareholders: that is, how its capitalization is composed. However, the term can refer to the way in which any company keeps track of all of the relevant information related to all of its ...
The "uniform capitalization rules" or UNICAP rules were essentially a codification of the result of case of Commissioner v.Idaho Power Co., 418 U.S. 1 (1974) The UNICAP rules require a taxpayer to capitalize all direct and indirect costs that they incur in the production of real or tangible personal property that are allocable to that property.
In terms of its accounting treatment, an expense is recorded immediately and impacts directly the income statement of the company, reducing its net profit. In contrast, a capital expenditure is capitalized , recorded as an asset and depreciated over time.
Market capitalization, the market value of a publicly traded company's outstanding shares; Capital (economics), durable produced goods that are in turn used as productive inputs for further production; Capital expenditure, the money spent to buy, maintain, or improve fixed assets; Financial capital, any economic resource measured in terms of money
Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.
Pages in category "Accounting terminology" The following 98 pages are in this category, out of 98 total. This list may not reflect recent changes. 0–9. 80:125 rule; A.