capitalized
“Expended or treated as an item of a capital nature. A capitalized amount is not deductible as a current expense and must be included in the basis of property.” Pub. 946, How to Depreciate Property (2020), IRS.
“Expended or treated as an item of a capital nature. A capitalized amount is not deductible as a current expense and must be included in the basis of property.” Pub. 946, How to Depreciate Property (2020), IRS.