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Definition Edit

Capitalization is

[i]dentifying major cost as capital, even though no asset is purchased. This is done to spread the impact of the cost over multiple accounting periods. The most common example of this is software development, or purchase of a software license.[1]

References Edit

  1. ITIL V3 Glossary v3.1.24 (May 11, 2007) (full-text).

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