When you capitalize an expense and then amortize the costs, you spread the cost over an extended period of time. Suppose you decide to amortize a $60,000 expense over a five-year period. You would record $60,000 to an asset account and offset it with a $60,000 credit to notes payable or cash.
Cold Fire may refer to: 1  Cold Fire (Koontz novel), a 1991 novel by Dean Koontz. 2  Cold Fire (Pierce novel), a 2002 novel by Tamora Pierce.  3 Cold Fire (Star Trek: Voyager), a 1995 episode of Star Trek: Voyager.  Cold Fire (song), a 1993 song by Rush from the album 1  Counterparts. Freescale ColdFire, a family of microprocessors.
A flame (from Latin flamma) is the visible, gaseous part of a fire. It is caused by a highly exothermic reaction taking place in a thin zone. Very hot flames are hot enough to have ionized gaseous components of sufficient density to be considered plasma. Percentage oxygen content of the atmosphere. 2  The fuel being burned (i.e., depends on how quickly the process occurs; how violent the combustion is.). 3  Any oxidation of the fuel. 4  Temperature of atmosphere links to adiabatic flame temperature (i.e., heat will transfer to a cooler atmosphere more quickly).