There are multiple definitions - click on the translation that matches your context.

Aktivierung

Substantiv

full

capitalization

noun

Comparative law notes

Germany

In an accounting context, the term "capitalization" means method in which a cost is included in the value of an asset and expensed over the useful life of that asset, instead of being expensed in the period when the cost was originally incurred.

Definitions of capitalization

English

the raising or provision of capital for a company by issuing shares or securities

Initially, company capitalization takes place through the issuance of shares.

English

the total value of all of a company's shares

Arsenal's shares trade at £1500 with a market capitalization of £88mn.