commercial activities

Capitalization

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...

Capitalized Expenditure

As opposed to an ordinary (or operating expense), which covers the day-to-day costs necessary to keep a business running, a capitalized expenditure is an expense that is made to 1) acquire an asset (whether tangible or intangible) that has a...

Capitalized Interest

Capitalized interest refers to accrued interest on an asset or loan that is not immediately reported on the company’s income statement as an expense like other interests. Instead, the corporation’s balance sheet reflects the interest in the...

Capitalized Value

Capitalized value is the current worth of an asset, usually real estate, based on a calculation of expected income from the asset over the course of its economic lifespan. Capitalized value is a useful tool for investors to decide whether an...

Carbon Capture

Carbon capture, utilisation, and storage (CCUS) technologies prevent or remove carbon emissions from the atmosphere, and then the captured carbon is reused in manufacturing or stored underground. CCUS technology has yet to be widely adopted,...

Carbon Offset

Carbon offset is a method of controlling carbon dioxide emissions by counteracting emissions with another action that reduces carbon dioxide in the atmosphere. There are a variety of means to reduce carbon dioxide in the atmosphere such as...

Carbon Offsets

In cap-and-trade programs, carbon offsets are activities such as planting trees or carbon capture that legally offset the amount of carbon that a polluting entity has emitted.

Cargo Insurance

Definition

An insurance agreement to pay for freight that has been lost or damaged in transit, whether by land, air, or sea.

Carrier

Definition from Nolo’s Plain-English Law DictionaryAny business that transports property or people by any means of conveyance (truck, auto, taxi, bus, airplane, railroad, ship) for a charge. There are two types of carriers: common carrier (in the regular...

Carrier's Lien

A type of lien that gives a security interest in shipped goods to a shipper that publicly operates a business for the transportation of goods. This lien typically arises when the shipper takes possession of the goods and lasts until the shipper has...

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