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Dictionary by pitch.dog
Accounting policy, GAAP & adjustments · Core

Capitalisation

Also called: capitalization

ELI5

Recording eligible spending as an asset rather than immediate expense.

Used in conversation

“Can we trace capitalisation back to the ledger and supporting schedule?”

Pitch context

You will see “Capitalisation” in financial models, budgets, board packs and investor materials when the discussion reaches accounting policy, gaap & adjustments.

Why it matters: In accounting policy, gaap & adjustments, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

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Sources & evidence · 4

Direct term-level sources and supporting source families.