(1) The paper analyzed product capitalized cost of expanding blood meals.

(2) Because of the surge of inflation and wages, the era when the western merchants blindly took advantages of the constantly dropping capitalized cost has been ended.

(3) This system evelated the property of safe and stability and reduce capitalized cost.

(4) The paper details that the proper loan fund start to , suspend to, and stop to capitalize, as well as the count process for capitalized cost and account operation.

(5) The value of enterprises can be determined by the discount present value for expected cash flow, or the present value for capitalized cost and estimated economic profit .