From Longman Business Dictionarycapitalizedcap‧i‧tal‧ized /ˈkæpətl-aɪzd/ (also capitalised British English) adjective1FINANCE a business capitalized with a particular amount of money has that amount available in loans and money that has been invested in its sharesIt is very well-capitalized and in a strong financial position.They will create a new fund to keep poorly capitalized banks from failing.2ACCOUNTING if a cost is capitalized, it is shown in a company’s BALANCE SHEET as a charge that is reduced over several years, rather than being shown in the PROFIT AND LOSS ACCOUNT as a charge for a particular yearSoftware development costs will not be capitalised on the balance sheet.
