http://172.19.1.196:8983/solr/secweb/select?q=Capitalization PTT OR "capitalization" OR "Capital" OR "Upper case"&wt=json&indent=true&facet=true&facet.field=key_filetype&facet.field=key_sitemap&facet.field=system_name&facet.field=key_keywords&hl=on&hl.fragsize=200&hl.fl=id,title_th,searchcontent_th&defType=edismax&qf=searchcontent_th&qf=id&qf=title_th^1000000&pf=title_th~5^1&pf=searchcontent_th~5^10000&ps=2&mm=100&qf=title_th_default&fq=system_name%3AMutual%20Fund%20Prospectus&start=0&rows=10
and SET3
intangible capital from expense capitalization following Peters and Taylor (2017)
𝑖𝑛𝑡_𝑐𝑎𝑝𝑖𝑡 = 𝐸𝐼𝑀𝑖𝑡 + 𝑂𝐶𝑖𝑡
Externally purchased intangible capital
in balance sheet
𝐸𝐼𝑀𝑖𝑡