Akademik

cap·i·tal·i·za·tion /ˌka-pət-əl-ə-'zā-shən, -əl-ī-/ n

1: the act or process of capitalizing

2: a sum resulting from a process of capitalizing; esp: paid-in capital at capital

3: total capital liabilities of a business including both equity capital and debt capital

◇ Equity capital is considered a liability because the investors may recall some or all of it (as by redeeming stock). Inadequate capitalization of a business is considered by courts in cases dealing with equitable subordination of creditors or piercing the corporate veil.

4: the total par value or the stated value of no-par issues of authorized capital stock