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Related to capitalization: Capitalization rate


The debt and/or equity mix that funds a firm's assets.

Market Capitalization

The total value of all outstanding shares of a publicly-traded company. The market capitalization is calculated by multiplying the shares outstanding by the price per share. Market capitalization is one of the basic measures of a publicly-traded company; it is a way of determining the rough value of a company. Generally speaking, a higher market capitalization indicates a more valuable company. Many exchanges and indices are weighted for market capitalization. It is informally known as market cap. See also: Large cap, Mid cap, Small cap.


The amounts and types of long-term financing used by a firm. Types of financing include common stock, preferred stock, retained earnings, and long-term debt. A firm with capitalization including little or no long-term debt is considered to be financed very conservatively. Also called cap, capital structure, financial structure, total capitalization. See also complex capital structure, large-cap, market capitalization, recapitalization, small-cap.
References in periodicals archive ?
12) This is unfortunate, because a single, unified definition of "asset" for all purposes of the capitalization rules--including the repair regulations as well as the uniform capitalization rules (13)--would further the goal of simplification.
The Treasury conceded the permitted amortization to XYZ's piping system was a compromise, as it later said it would have required capitalization to land.
The minimum initial investment for Kemper Investment Portfolios- Small Capitalization Equity Portfolio is $250 with subsequent investments of at least $50.
This category includes seven specific types of costs that will likely require capitalization.
Since 1991, REIT industry market capitalization has grown from nearly $13 billion to more than $80 billion.
These regulations would require interest capitalization on improvements not classified as buildings and with class lives under 20 years, including items such as fences, paved parking areas, railroad tracks, bridges, tunnels, towers, greenhouses, grain storage bins and the like.
The revised outlook reflects CIRe's potential severe catastrophe losses in relation to the current level of capitalization.
We believe that the diversity and training of our members enable us to bring an important, balanced, and practical perspective to the need for guidance on the deductibility or capitalization of expenditures in the aftermath of the INDOPCO decision.
The Eighth Circuit's Wells Fargo decision is important for all taxpayers involved in acquisitions, reorganizations or other capital transactions that provide future benefits, as well as those involved in other projects that may be subject to capitalization (such as enterprise resource planning implementation and Website design).
First, it unconvincingly proclaimed that capitalization, and not deduction, is the "norm.
The Alerian MLP Index is a composite of the 50 most prominent energy master limited partnerships and is calculated by Standard & Poor's using a float-adjusted market capitalization methodology, providing an unbiased, comprehensive benchmark for the performance of this emerging asset class.
The Service focused its argument for capitalization on the rationale in Lincoln Savings & Loan Assn.