The article analyzes theoretical approaches to the interpretation of the economic categories' "capital" and "capitalization". The existing works of scientists of various economic schools regarding the definition of the meaning of the concept of "capital", their change and evolution throughout the history of the development of economic thought were summarized and systematized. The analysis was carried out and the distribution of supporters among foreign and domestic scientists was given

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... to the three main basic directions of interpretation of the "capital" definition - capital as production equipment, capital as money and capital as a function. An analysis and systematization of approaches to the definition of the concept of "capitalization" derived from the term "capital" was also carried out, the main directions by which the existing approaches are summarized - capitalization as a quantity and capitalization as a process.