the increse of foreign manufacturing costs supplied by company X were partly capitalized--tranformed in capital in a development phase ,as labour in economics--he probably refers to that work creates value or capital so the costs of labour- the cost of manufacturing --was counted as capital, their value being accounted as an increase of the capital stock

La voce costi per servizi mostra un incremento di Euro YY, principalmente riconducibile al significativo incremento dei costi per lavorazioni esterne forniti dalla Società xxx che sono poi stati in parte capitalizzati, per la fase dello sviluppo, quali **lavori in economia**.

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