FindLaw Legal Dictionary
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1 a : to convert into capital [ the company's earnings]
b : to treat as a capital expenditure rather than an ordinary and necessary expense [the cost of the merger must be capitalized]
2 a : to compute the present value of (an income extended over a period of time) compare amortize
b : to convert (a periodic payment) into an equivalent capital sum [capitalized annuities]
3 : to supply capital for [had capitalized the business with her own savings]
Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.