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Capitalized

The financial definition for Capitalized:

Recorded in asset accounts and then depreciated or amortized, as is appropriate for expenditures for items with useful lives longer than one year.




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Capitalized interest

Capitalized interest
Interest that is not immediately expensed, but rather is considered as an asset and is then amortized through the income statement over time.


Undercapitalized

Undercapitalized
A business has insufficient capital to carry out its normal functions.




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