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Capitalized
The process of recording a cost or expense on the balance sheet for the purposes of delaying full recognition of the expense over time through depreciation or amortization.
Interest Capitalization
The process of adding unpaid interest to the principal balance of a loan, thereby increasing the total amount owed.
Capital Expenditures
Capital allocated by a corporation to purchase, improve, and manage tangible assets like land, factories, or machinery.
Long-lived Assets
Assets that are expected to provide economic benefits to a company for a period longer than one year, such as buildings or equipment.
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