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.
Flames constantly lose heat to the surrounding air, and flames in cold environments burn at lower temperatures than they would in hot environments. Flames surrounded by cool, moving air lose heat even faster, as the air wicks heat away and is replaced by more cold air.