Capitalization is the practice of converting costs into assets with the intent of depreciating the cost over time. Capital refers to the cash value of anything a business or individual owns that it ...

Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...

The treatment of enterprise applications as capital assets is a relic of the industrial-age IT operating model. In the digital age, capitalization of the application development cost can be wasteful ...