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kapitalizirati (pridjev, Računovodstvo, revizija)
Snimljeno kao imovina. Kapitaliziran zakup je u suštini kupnja na najmoprimca. Imovina bilježi jednak sadašnjoj vrijednosti od najamnine, koji je također zabilježeno kao obveza. Uplate, interes dijelom i dijelom glavnice, izrađeni su na najmu odgovornosti. Iznajmljene imovine je oslabio za najmoprimca kao da su pravno u vlasništvu zakupca.
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- Part of Speech: adjective
- Synonym(s):
- Blossary:
- Industry/Domain: Accounting
- Category: Auditing
- Company: AIS
- Product:
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