Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...

Capitalization is the practice of converting costs into assets with the intent of depreciating the cost over time. Capital refers to the cash value of anything a business or individual owns that it ...

The treatment of enterprise applications as capital assets is a relic of the industrial-age IT operating model. In the digital age, capitalization of the application development cost can be wasteful ...