English

Alternate Spelling

capitalise

Etymology

 From Latin "capitas", meaning "head", plus "-ize".  Probably via French.

Transitive Verb

1. To seize, as an opportunity; to obtain a benefit. Example: "The home team appeared to have the advantage throughout the game, and finally capitalized on their opponents' weakness with just two minutes remaining, scoring several points in quick succession."

2. In writing or editing, to make use of capital letters (a.k.a. "upper case"). Example: "In English, proper nouns should always be capitalized."

3. In business, to have, contribute or acquire capital (money or other resources) for a business. Example: "Some states require proof that a new venture is properly capitalized before the state will issue a certificate of incorporation."

4. In finance, to convert into capital, ie to get cash or similar immediately fungible resources for some less-fungible property or source of future income. Example: "If we obtain a loan using the business as collateral, the effect will be to capitalize our next ten years of income, giving us cash today that we can use to buy out our competitor."

5. In accounting and taxation, to treat as capital, not as an expense. (This has implications for when deductions may be taken, at least under US law.)

Intransitive verb

To profit or to obtain an advantage. Example: "The home team took several shots on goal but was unable to capitalize until late in the game."