An Insight in Perspective about the Capitalization of Knowledge in Software Engineering The knowledge-intensive nature of software production and its growing demand suggest the need to define appropriate means to capitalize on the knowledge involved in software production and, thus, minimize the problems relating to time, cost and quality. The capitalization of knowledge can be approached under different views or perspectives. Thus, this article presents four perspectives on which the capitalization of knowledge in software engineering can be analyzed: Value, Safety, Utility and State. Each perspective guides a distinct view, but interrelated, over which the knowledge involved in software engineering can be observed and evaluated.