When capitalization (account the present values of a row of future expected payments and take the amount out to private or other objects) reach surplus capitalization, you simply capitalize without any consideration of security and duration.

Please remove spaces between words.
Whencapitalization(accountthepresentvaluesofarowoffutureexpectedpaymentsandtaketheamountouttoprivateorotherobjects)reachsurpluscapitalization,yousimplycapitalizewithoutanyconsiderationofsecurityandduration.