Capitalization is an accounting method that converts certain expenses into assets on the balance sheet, allowing costs to be recognized over multiple accounting periods rather than immediately ...

Two of the most common ways of assessing a company’s value are market capitalization and equity (also known as shareholder equity). Each term describes a different way of looking at a company ...

The Modigliani-Miller theorem states that a company’s capital structure doesn’t affect its value in perfect markets. While ...

Sometimes it can be hard to tell when to capitalize words. As this guide shows, the difference between capitalization and lowercase is often whether a specific place or person is referenced. Specific ...

The author and editors take ultimate responsibility for the content. A real estate capitalization rate, or cap rate, is a popular metric to estimate the rate of return on an investment property.