Kapitaliseres

Kapitaliseres is a present-passive verb form used in several Scandinavian languages, including Danish, Norwegian, and Swedish. It is the passive form of the verb kapitalisere, meaning to capitalize. The expression can refer either to capitalization of letters in orthography or to capitalization in accounting, depending on the context.

In orthography, kapitalisering refers to the use of capital letters in writing. Rules determine when words are capitalized, such as the first word of a sentence, proper nouns, and acronyms. The passive form "kapitaliseres" appears in explanations of these rules, for example in a sentence like "Ordet kapitaliseres i overskriften," meaning "the word is capitalized in the headline."

In accounting, kapitalisering describes treating a cost as an asset rather than an expense. When costs are kapitaliseres, they are recorded on the balance sheet as assets and depreciated over time. For instance, "Utgiften kapitaliseres som en eiendel" translates to "the expense is capitalized as an asset."

Spelling and usage vary by language: Danish writes "kapitaliseres," Norwegian Bokmål and Norwegian dialects use similar forms, and Swedish generally uses "kapitaliseras." The concept itself derives from Latin "capitalis" and the related English and French terms for capitalization.