Capitalisation

1. Coming soon. (Source: Business Continuity Management Institute - BCM Institute) 2. The process of identifying major expenditure as Capital, whether there is a substantial asset or not, to reduce the impact on the current financial year of such expenditure. The most common item for this to be applied to is software, whether developed in-house or purchased. (Source: OGC, Information Technology Infrastructure Library (ITIL) v3)