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.
Capitalized Cost â Cap Cost. For a full discussion of how Capitalized Cost is used in calculating monthly car lease payments and costs, see Lease Payment Formula Explained. The term, capitalized cost, or â cap cost â, related to car leasing, refers to the amount that is being financed with a lease. The lower the capitalized cost, the lower the monthly lease payment. Price of vehicle.
Capitalization can be used as a tool to commit financial statement reporting fraud. If costs are capitalized that should have been charged to expense, current income is inflated, at the expense of future periods over which additional depreciation will now be charged.apitalization is also based on the concept of materiality. If a cost is too small, it is charged to expense at once, rather than bothering with a series of accounting calculations and journal entries to capitalize it and then gradually charge it to expense over time.