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.
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.