Kapitalizuje

Kapitalizuje is the third-person singular present tense form of the Polish verb kapitalizować. The verb means to capitalize, in particular to record a cost or expenditure as a capital asset rather than an ordinary expense, or to capitalize on a situation to gain advantage. The meaning depends on the context: in accounting and finance it refers to treating future economic benefits as part of an asset’s value; in everyday language it can mean exploiting or leveraging a favorable circumstance.

In accounting practice, kapitalizowanie kosztów means recognizing certain expenditures as assets in the balance sheet, typically when they create or extend future benefits. Common examples include capitalizing development costs, construction expenses, or major improvements. The term is also used with regard to financing, for instance kapitalizować odsetki, i.e., adding interest to the principal of a loan rather than expensing it immediately, under applicable rules.

Metaphorically, kapitalizuje can describe exploiting an opportunity: „firma kapitalizuje swoją pozycję rynkową” or „kapitalizuje okazję” to indicate leveraging advantages for strategic gain. The expression is common in business journalism, financial reports, and management discourse.

Etymology traces kapitalizuje to the noun kapitał (capital) and the Latin root capitalis, integrated into Polish as kapitalizować. It belongs to the -ować verb class, with standard conjugation: ja kapitalizuję, ty kapitalizujesz, on kapitalizuje, my kapitalizujemy, wy kapitalizujecie, oni kapitalizują.