資本化成本
capitalized cost
與獲取和支付現金或其他財產的市場價值，資本存量或服務的金額計量的商品或服務支出認定自首。那些在兩個或多個會計期間核銷的支出。
Expenditure identified with goods or services acquired and measured by the amount of cash paid or the market value of other property, CAPITAL STOCK, or services surrendered. Expenditures that are written off during two or more accounting periods.