Kapitalizowany

Kapitalizowany is a Polish adjective formed from the verb kapitalizować (to capitalize). It designates something that has undergone capitalization and can be used in different domains, most notably in finance and typography. The meaning depends on the context: it can refer to financial treatment of costs as well as to textual formatting where letters are converted to capital letters.

In finance and accounting, kapitalizowany koszt or kapitalizowana inwestycja denotes expenditures that are added to the value of an asset rather than being expensed in the current period. This approach is used for costs that create or improve long‑term assets, such as construction in progress or interest during the construction period. Capitalization affects the balance sheet and the depreciation of the asset over time. The practice is governed by accounting standards, including Polish regulations and international IFRS, with decisions driven by materiality and asset usefulness.

In typography and editorial work, kapitalizowany can describe text rendered with capital letters. This may mean an entire word or phrase written in uppercase, or be used to indicate initial capitalization, such as capitalizing the first letter of a sentence or proper nouns. The term appears in documentation, software localization, and style guides to denote capitalized text.

Etymology: the term derives from kapitał (capital) with the -izować suffix; related forms include kapitalizacja and kapitalizować, and the noun kapitał.