A capitalized cost is an expense added to the cost basis of a fixed asset on a company's balance sheet. Capitalized costs are incurred when building or purchasing fixed assets.

Typical examples of corporate capitalized costs are items of property, plant, and equipment. For example, if a company buys a machine, building, or computer, the cost would not be expensed but ...

Although the dramatic increase in energy used by data centers associated with AI workloads is well known, the sheer scale of ...

Tariffs are on everyone’s mind in 2025, and for good reason. While the specifics seem to change from day to day, the effects ...

The following expenditures may be capitalized as long as they meet the criteria outlined in section A above.. Equipment – Specific hardware acquired for the project, in excess of the capitalization ...

After-tax weighted average cost of capital: The same calculation method as detailed earlier but with the cost of debt modified to reflect the company's tax rate (since interest can be deducted).

New product development costs fall under the categories of research or development, known as "R&D." Research involves gathering data about a new product or technology, while development involves ...

The adjusted capitalized cost then becomes $23,005. Capitalized cost reduction: A down payment or other credit that lowers the capitalized cost of a lease.

Companies are expecting to pass at least some of their tariff-related costs onto consumers in the coming months. Companies ...

The cost of equity helps to assign value to an equity investment. Cost of equity measures an asset's theoretical return to ensure that it's commensurate with the risk of investing capital.

The $35 billion transaction has been and will continue to be costly, but Capital One Chairman and CEO Richard Fairbank said on the company's first-quarter earnings call Tuesday that the $1.5 billion ...

Capitalized costs are expenses incurred to put fixed assets to use and intangible asset costs. They let a company avoid incurring a large expense in the current period.