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.
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.