The formula to calculate perpetuity and capitalized cost is:

\[ P = \frac{x \cdot i}{i (1 + i)^n - 1} \]

Where:

• \(P\) is the capitalized value of \(A\).
• \(x\) is the amount needed to provide for replacement or maintenance for \(K\) period.
• \(i\) is the interest rate.
• \(n\) is the number of periods.