From Wikipedia, the free encyclopedia. Sydney Harbour (also called Port Jackson) is a natural harbour. It is on the East Coast of Australia in Sydney. It is also the location of the famous Sydney Opera House and the Sydney Harbour Bridge. 1 History.
DEFINITION of 'Capitalized Cost Reduction'. Any upfront payment that reduces the cost of financing. Capitalized cost reduction is generally associated with the purchase or lease of an automobile, and reduces the monthly payment owed if the vehicle is financed. Reductions can be made from cash, the value of a trade-in vehicle or through rebates. Next Up.
Generally research and development costs under GAAP are expensed as incurred. However, if it can be shown that these costs have future alternate uses, then a company may capitalize the cost. In this case, the company would capitalize the cost as an asset and then depreciate the asset over the expected life. It is important to note that personnel, indirect and contract costs can never be capitalized, regardless of whether a future alternative use exists or not.