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.
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.