In finance, capitalization refers to the amount of outstanding shares, debt, and retained earnings (book value), or capitalization can refer to market capitalization. The carrying amount essentially refers to the value of an enterprise when it has been liquidated and can be calculated by subtracting its liabilities from its total assets. Book value allows investors to analyze the real value of a company and its relative debt. Market capitalization simply means the value of all outstanding shares, which can be calculated by multiplying the outstanding shares by the current share price. In the market context, investors often characterize a company as overcapitalized or undercapitalized, depending on its ability to make payments to creditors and investors. Proposed amendments to the Constitution are often identified by their main proponent (e.g., the “Bricker Amendment”) or their objectives (“the Equal Rights Amendment”), although some people argue that because there is no such change, just a move to pass one, it should not be capitalized). God, Allah. The rules for pronouns referring to divinity vary; Some reference works indicate that “He” or “Being” or “You” are capitalized when “God” is capitalized. Some authors always write pronouns in lower case. Ask your professors about their requirements.

The proper names of the gods are capitalized: Krishna, Hera, Odin. The names of some amendments to the U.S. Constitution are capitalized, but the use of words or numbers to display them depends on the authority used: the Chicago Manual of Style, the style manual for book publishers, usually calls for numbers up to one hundred, but the Associated Press Stylebook, which imposes style for newspapers (some magazines and many websites also adhere to it). Uses numbers for 10 and more. So write “Thirteenth Amendment” or “13th Amendment” according to the style recommended by your style guide chosen or named from outside. 1Merriam-Webster lowercase “Euclidean” in “Euclidean Geometry”, but also notes that the e in “Euclidean” is “often capitalized” (“Euclidean Geometry”). Both forms would be acceptable in the MLA style. There are many other names for laws, including code, regulation, and law. These words are capitalized in the name of a piece of legislation such as “Civil Code” or “Municipal Code”, but otherwise lowercase. In legal language, some common nouns referring to parties to a lawsuit, judicial authorities or names of documents are capitalized: The MLA follows the Chicago Manual of Style in recommending that laws, theories and scientific terms be lowercase unless preceded by a correct adjective (chap.

8, section 148). We also consult Merriam-Webster`s Collegiate Dictionary for spelling, which generally adheres to the Chicago Principle. Here are a few examples: In taxation and accounting, capitalization makes it possible to spread costs over several tax and accounting periods. To keep an organization`s accounting accurate, accounting principles seek to allocate costs for the year in which they generate revenue, and with respect to taxes, the government prefers that individuals spread significant expenses over several years because they generate revenue over many tax periods. To do this, accounting principles and tax laws require that businesses and investments be capitalized, allowing tax benefits to be recovered through depreciation over the life of the asset. For example, if XYZ Company purchases a large van for deliveries in 2018, tax laws require the asset to be capitalized, and XYZ Company can amortize the asset to reduce its taxes over several years. Capitalization is at the root of many legal disputes over its very complex rules and exceptions in tax and accounting contexts. Constitution: Capitalization of references to the Constitution of the United States, with or without “U.S.” Put “constitutional” in lower case. The Declaration of Independence, Bill of Rights, First Amendment, and other laws and treaties are capitalized. The phrase “Constitution of the United States” (or “Constitution of the United States”, although the form with the initials alone is sufficient) should be capitalized as such, as should the names of state constitutions (“the California Constitution,” for example), but the word alone is also lowercase as an afterthought reference to a particular document.

The same applies to a word designating elements of a constitution, such as articles. Unofficial abbreviated forms are usually capitalized only if they represent proper nouns or refer to a document of great importance: directions/regions: north, south, northeast, etc. whether they indicate the direction; North, South, West, etc. if they specify geographic regions. Phrases such as Mid Atlantic, Silicon Valley, Dixie, Sun Belt, and Midwest are capitalized. Earth: Usually lowercase, but uppercase when used as a proper noun. Example: We went fishing on the James River. Later, our family came to see us at the river. Example: Department of Psychology, Department of Biology, Department of English, Department of Spanish.

A similar international agreement is called an agreement, as in the Sykes-Picot agreement, for example: United States Capitol and the Capitol (when it comes to the Washington, D.C. or State Capitols). Note: This list is listed alphabetically by word type. Buildings/Chambers: Capitalize the word “building” if it is a significant part of the name. Government: capitalization of city, state, state, courthouse, legislature, convention and other similar words when used in a formal name. “Euclidean Geometry, N.” Merriam-Webster, 2021, www.merriam-webster.com/dictionary/euclidean%20geometry. Example: the James Center, the Chrysler Building, the President`s Dining Room, the Oval Office; Waiting room, doctor`s office, bank building. Example: U.S. Congress and Congress (refers to the U.S. Senate and House of Representatives). Lowercase letters “congressional” unless it is part of a proper name.

The capitalization style for words and phrases related to legislation and international agreements is quite simple, but here are some notes on the treatment: Example: Buick, Nike, Microsoft. Generic lowercase terms: a VW carrier. Note that the Oxford style would have this “SykesâPicot” with a hyphen, since they are two people (“Sykes-Picot” would be a person with a double-barreled name). I do not know why CMOS does not follow this much more useful and logical convention. Nationalities/Race: Capitalization of proper names of nationalities, races, tribes, etc.: French, Caucasian, Mataponi, Zulu. Tiny black, white. Academic Department: Use lowercase letters except proper nouns or adjectives. Example: Democrat, Republican, German Social Democratic Party. Fred`s parents were staunch Republicans; At their insistence, he joined the party. Capitalization of official names of contracts, agreements, jurisdictions, laws and other official documents, as well as their official abbreviations: If passed, the law becomes law, like the Don`t Ask, Don`t Tell Repeal Act of 2010. (Note that the year of enactment is often, but not always, part of the official name of the law.) In common usage, even for a particular law, the word law is written in lower case, although many legislative bodies and related publications capitalize it when referring to a particular act, as in “The law would overturn a longstanding military policy that discriminates against homosexual military personnel.” Title: Capitalization of titles, including academic rank and honorary titles, when used before a name.