The Stoa Poecile or Painted Stoa was a building in Athens where Zeno of Citium met his followers and taught. Later adherents of this philosophical tradition were given the name Stoic from their association with this place. General Definition of Stoas and the Location of the Stoa Poecile.
Definition. The capitalized cost is a key figure in your lease. It's the amount of the car's value you are actually financing during the term of the lease. As a result, it is one of the main drivers of your monthly lease payment, along with your interest rate. The capitalized cost is also called the cap cost.
A business can capitalize both direct expenses and indirect expenses. The IRS allows businesses to capitalize costs from the pre-production phase, the pre-sale phase and the production phase. Because capitalization includes the pre-sale phase, it also includes the inventory that a business maintains. Capitalization allows a business to delay the reporting of expenses related to inventory in the short term. This process can, therefore, benefit a business by increasing its net income.