单词 | capitalized value |
释义 | capitalized value 1) The value at which an asset has been recorded in the balance sheet of a company or other organization, usually before the deduction of depreciation. 2) The capital equivalent of an asset that yields a regular income, calculated at the prevailing rate of interest. For example, a piece of land bringing in an annual income of £1000, when the prevailing interest rate is 10%, would have a notional capitalized value of £10,000 (i.e. £1000/0.1). This may not reflect its true value. |
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