A capitalized cost is recognized as part of a fixed asset on a company's balance sheet, rather than being charged to expense in the period incurred. Capitalization is used when an item is expected to be consumed over a long period of time.
Common cold accompanied by fever is usually caused by influenza virus. The incubation period of influenza virus depends on the severity of the attack that can be as short as 1 day to a stretched period of 7 days. However, the approximate incubation period is in the range of 1-3 days when caused by influenza virus.
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