For the meat served as part of such a sandwich, see Patty. For other uses, see Hamburger (disambiguation). A hamburger or burger is a sandwich consisting of one or more cooked patties of ground meat, usually beef, placed inside a sliced bread roll or bun. The patty may be pan fried, barbecued, or flame broiled.
DEFINITION of 'Capitalize'. An accounting method used to delay the recognition of expenses by recording the expense as long-term assets. In general, capitalizing expenses is beneficial as companies acquiring new assets with a long-term lifespan can spread out the cost over a specified period of time. Companies take expenses that they incur today and deduct them over the long term without an immediate negative affect against revenues. Next Up.
Normal repair costs, such as fixing a broken copy machine or a door, are current expenses and so can be deducted in the year incurred. On the other hand, the tax code says that the cost of making improvements to a business asset must be capitalized if the enhancement: 1  adds to the asset's value, or.hey must be deducted over a number of years, or capitalized, as specified in the tax code (with one important exception -- Section 179 -- discussed below). This, theoretically, allows the business to more clearly account for its profitability from year to year.