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.
The common cold (also known as nasopharyngitis, rhinopharyngitis, acute coryza, head cold, or simply a cold) is a viral infectious disease of the upper respiratory tract which primarily affects the nose.he common cold is frequently defined as nasal inflammation with varying amount of throat inflammation. Self-diagnosis is frequent. Isolation of the actual viral agent involved is rarely performed, and it is generally not possible to identify the virus type through symptoms.