1. The process of imputing a value to an income stream by dividing the annual net income before income taxes and depreciation by a rate of return expressed as a decimal. This process is used in real estate lending and appraisals. 2. The total of, or the mix between, a corporation's shareholders' equity and its long-term debt. 3. The process of reflecting a long-term, noncancelable lease on the lessee's balance sheet.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). capitalization. Retrieved September 21, 2026, from http://smartdefine.org/capitalization/definitions/1149414 |
| Chicago | Barry Goldsmith. 2010. "capitalization" http://smartdefine.org/capitalization/definitions/1149414 (accessed September 21, 2026). |
| Harvard | Barry Goldsmith 2010, capitalization, Smart Define, viewed 21 September, 2026, <http://smartdefine.org/capitalization/definitions/1149414>. |
| MLA | Barry Goldsmith. "capitalization" 21 October 2010. Web. 21 September 2026. <http://smartdefine.org/capitalization/definitions/1149414> |