Capitalization

{
  "id": "MLC-T-LAW-000855",
  "term": "Capitalization",
  "field": "Law",
  "definition": "The total value of a company's outstanding shares, including both common and preferred stock, often calculated by multiplying the share price by the number of shares. In accounting, it is the process of recording an expenditure as an asset on the balance sheet rather than as an expense on the income statement. This accounting treatment impacts a company's reported financial performance and tax obligations.",
  "url": "https://mlchart.com/terminology/law/capitalization/"
}