CAPITALIZED COSTS Definition

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CAPITALIZED COSTS are business expenses that are written off or deducted over a period of time through depreciation or amortization schedules.

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VESTED refers to having an absolute right or title, when previously the holder of the right or title only had an expectation. Example: after 20 years of employment Larry Loyals pension rights are now vested.

OUTSTANDING is the amount owed as a debt, example: outstanding bills.

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