cap·i·tal·ize /'ka-pət-əl-ˌīz/ vt -ized, -iz·ing
1 a: to convert into capital
capitalize 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
Merriam-Webster’s Dictionary of Law. Merriam-Webster. 1996.