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. If a cost is capitalized, it is charged to expense over time through the use of amortization (for intangible assets) or depreciation (for tangible assets). A short-term variation on the capitalization concept is to record an expenditure in the prepaid expenses account, which converts the expenditure into an asset.
The Hollow Needle is a novel by Maurice Leblanc featuring the adventures of the gentleman thief, Arsene ArsÃ¨ne. lupins with the preceding two volumes of the Arsene ArsÃ¨ne lupin, stories this was first serialized in The french Magazine je sais tout From november 1908 To may. 1909 the novel was, released with a few, modifications In june. 1909
hypodermic needle a hollow, sharp-pointed needle to be attached to a hypodermic syringe for injection of solutions. knife needle a slender knife with a needle-like point, used in ophthalmic operations. needle used as a cannula, as for introduction of an intravenous catheter or for passing a suture thread. cataract needle. one used in removing a cataract. discission needle. a two-way needle or cannula which permits flushing and aspiration of liquid cataract material.