Kapitalizowana

Kapitalizowana is feminine singular past participle of the Polish verb kapitalizować, and can also function as an adjective describing something that has been capitalized. In Polish grammar it agrees with feminine nouns, for example kapitalizowana inwestycja (capitalized investment) or kapitalizowana część kosztów (capitalized portion of costs). In accounting and finance, to kapitalizować means to treat a cost as a long-term asset on the balance sheet rather than charging it to the income statement. This is done when the expenditure is expected to generate future economic benefits or extends the life of an asset. Examples include capitalization of construction costs, development expenditures, or interest during a project (odsetki kapitalizowane). The capitalization of costs increases reported assets and, temporarily, profits, since depreciation or amortization is recognized in later periods rather than the immediate period. Standards determine what can be capitalized and for how long; improper capitalization can distort financial results. The term appears in accounting documents, financial statements, and regulatory guidance, and may also be used more loosely in ordinary language to describe something that has been funded by capital investments.