The best replacement for capitalized is expensed.

Лучшие альтернативы к capitalized можно упорядочить следующим образом:
★★★★★  expensed
★★  non capitalized
★★  amortized
★★  accrued interest
★  capitalized
★  expense costs
★  expensed expenditures
  expensed costs
  deferred
  adequately capitalized
  non-capitalized
  capitalised
  noncapitalized

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capitalized
expensed
non capitalized