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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 ...
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 ...
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.
Capital expenditures are the funds used to acquire or upgrade a company's fixed assets, such as expenditures towards property, plant, or equipment (PP&E). [3] In the case when a capital expenditure constitutes a major financial decision for a company, the expenditure must be formalized at an annual shareholders meeting or a special meeting of the Board of Directors.
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.
Accounting Standards Codification, the only source of authoritative nongovernmental U.S. GAAP. In 2009, the Codification superseded the FASB's Statements of Financial Accounting Standards. 168 standards had been issued before the Codification. Concepts Statements, first issued in 1978. They are part of the FASB's conceptual framework project ...
Wikipedia avoids unnecessary capitalization.In English, capitalization is primarily needed for proper names, acronyms, and for the first letter of a sentence. [a] Wikipedia relies on sources to determine what is conventionally capitalized; only words and phrases that are consistently capitalized in a substantial majority of independent, reliable sources are capitalized in Wikipedia.
Capitalized words are often used to differentiate a philosophical concept from how the concept is referred to in everyday life, or to demonstrate respect for an entity or institution. Words for transcendent ideas in the Platonic sense are often capitalized, especially when used in a religious context. Examples include "Good", "Beauty", "Truth ...