Mergers & Acquisitions

Resources: Glossary

Don’t be confused or intimidated by any terms or abbreviations in the M&A world. You’ll find answers here.

Capitalize

Definition

A method used to expense an asset over its useful life.

See Also

Adjusted basis, depreciation.

Tips

An asset can either be expensed or capitalized. If it’s expensed, it will appear as an expense on the profit & loss statement. If it’s capitalized, it will appear as an asset on the balance sheet and then be depreciated, which will appear as “depreciation” on the profit & loss statement.