1) In the accounting context, it is where a cost is recorded as a a price of the asset rather than as an expenditure.

2) In the corporate context, it is a firm's "invested capital," meaning the business' corporate stock plus long-term debt plus retained earnings.

3) The total dollar value of a company's outstanding shares - better known as market capitalization.  It is calculated by multiplying the total number of outstanding shares by the market value of one share.