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.
Computing the Effects of Capitalizing vs. Expensing. Expenses can be expensed as they are incurred, or they can be capitalized. A company is able to capitalize the cost of acquiring a resource only if the resource provides the company with a tangible benefit for more than one operating cycle.In this regard, these expenses represent an asset for the company and are recorded on the balance sheet. Effects of Capitalization on Key Figures.The decision to capitalize or expense some items depends on management.n this regard, these expenses represent an asset for the company and are recorded on the balance sheet. Effects of Capitalization on Key Figures. The decision to capitalize or expense some items depends on management.