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The same rules apply as for normal text: if it's a proper noun all the words should be capitalised, but otherwise none of them should be, unless the first word starts the sentence. Thus, AHS[1] and MRI[2] (not a proper noun) would expand in footnotes to: American Healthcare Society. Magnetic resonance imaging.


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The most extensive discussion of footnote capitalization that I've found is in Words Into Type, third edition (1974): Capitalization. Footnotes ordinarily begin with a capital and end with a period, but occasionally, in a book in which capitals are used sparingly, footnotes may begin with a lowercase letter. [Examples:] 1 p. 63 ...


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I have no sources for this, but it should either be capitalized, in which case the footnote is an incomplete sentence, because the subject (the word that Which refers to) is missing (In this case, the footnote number in the main sentence should come after the period: “[…] heterogeneous.1”, because the footnote is a sentence of its own, and having a full ...



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