capitalise
B1CEFR level
30/100Rarity: fairly common
TechnicalRegister
Law verb
To convert profits or reserves into share capital, or to provide a company with capital.
The directors resolved to capitalise the reserves by issuing bonus shares to the members.
Business verb
To record an expenditure as an asset on the balance sheet rather than charging it immediately to profit.
The auditors questioned the decision to capitalise the development costs instead of expensing them.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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