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Should research and development expenses be charged to earnings as they are incurred, or should some portion be capitalised and charged only over time?
Instead, it generally appears as expenses, such as payments to consultants, and is treated that way by the taxman (unlike investment in old-economy physical goods, which can be capitalised and depreciated).
It is no coincidence that Europe's heavily indebted telecom firms, such as BT and Deutsche Telekom, have been eager to rejig their ownership of real estate.In theory, the future cost of leases should be capitalised and recorded on the balance sheet, because firms are committed to paying rent for the term of the lease even if they do not need the space.
One of the great oddities of this revolution is that whereas investments in physical assets can be capitalised and depreciated, investments in intangible assets count as expenses.The third model, says Mr Martinez, is that of IBM itself, where the company has decided that it cannot afford to spin anything off.
This is perhaps the hardest thing to grasp when capitalising, as you need to be able to identify the difference between proper nouns which must be capitalised, and common nouns which, in English, do not require capitalising.
Similar(55)
Freida (just to let you know, in the book, no name is capitalised and I'll come onto that later) is in the school in a brand new society of Zones.
There's talk of "Pakistani perverts", "so-called refugees" and, just to give it the nostalgic glow of nationalists gone-by, a reference to the "Muslim problem" – a phrase which, until Wednesday morning, was capitalised and italicised.
The five mismatches in it, comparing to the typical p53-binding site, were capitalised and underlined.
These are usually adjectives made up from proper nouns, and must be capitalised just like their ancestors.
In the References section, the word "Islander" in the term "Aboriginal and Torres Strait Islander" also should be capitalised.
Days of the week, months and public holidays all need to be capitalised.
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Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.

Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com