We believe they can do so by forming what we call hybrid value chains (HVCs), which capitalize on those complementary strengths to increase benefits and lower costs.

我们相信它们能够通过形成所谓的混合价值链(HVCs)达到目的，因为混合价值链能使那些互补的优势资本化以提高收益和降低成本。

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Alternatively, you can spend the money in 2012 and capitalize the amount into Section 195 startup costs to amortize in 2013.

FORBES: Year-End Tax Planning Before The Fiscal Cliff