Kapitalizowane

Kapitalizowane is the past participle of the Polish verb kapitalizować, used as an adjective to describe something that has been capitalized. The exact meaning depends on the context, ranging from finance and accounting to typography and general usage.

In finance and accounting, kapitalizowane refers to costs or earnings that are added to the capital base rather than expensed in the current period. Kapitalizowane koszty increase the recorded cost of an asset, affecting depreciation and future financial statements. Kapitalizowane odsetki are interest that is capitalized, i.e., added to the principal rather than paid out, increasing the investment or loan balance and influencing future interest expense.

In corporate finance, the term can relate to actions that strengthen equity or the asset base through capitalization of profits or reserves, such as kapitalizacja zysków (conversion of retained earnings into share capital or reserves). Here, kapitalizowane elements are treated as part of the long-term capital structure rather than immediate income.

In typography and orthography, kapitalizowane describes text written in capital letters. Phrases like kapitalizowane litery or kapitalizowany tekst refer to uppercase lettering, with capitalization rules determining when letters are uppercased.

Overall, kapitalizowane denotes a state or action of capitalization, with specific interpretation dictated by whether the discussion is about finance, accounting, corporate structure, or typographical presentation.