Image courtesy of Virtual Australia. The Sydney Harbour Bridge is one of Australia's most well known and photographed landmarks. It is the world's largest (but not the longest) steel arch bridge with the top of the bridge standing 134 metres above the harbour. It is fondly known by the locals as the 'Coathanger' because of its arch-based design.
For the accountancy use of the term, see Capital account (financial accounting) . In macroeconomics and international finance, the capital account (also known as the financial account) is one of two primary components of the balance of payments, the other being the current account.
1 What Is Capitalized Cost on a Balance Sheet?  Interest on an investment is the rate your investment earns on the principal amount. Interest on a debt, such as loan, is the rate you must pay to the lender on the principal amount you borrowed. Capitalized interest is used in both accounting and lending and is the interest added to the principal balance of a loan for a long-term asset. When you make an investment in a fixed-income security, such as a corporate or government bond, you earn interest on your investment.