- It is the process of converting income into a value indication.
- It is the classification of certain expenditure, such as major plant, property or equipment etc , not as a direct running expense related to current turnover, but as expenditure where the value is retained by the business beyond the end of the current year of trading.
- It the name given to the writing style of the English language which requires that the first letter of some Words are always written with capital letters.
Examples of English language 'capitalization':
When I met first met Peter Smith he was living in New York.
