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.
Fire(noun) liveliness of imagination or fancy; intellectual and moral enthusiasm; capacity for ardor and zeal. Fire(noun) splendor; brilliancy; luster; hence, a star. Fire(noun) torture by burning; severe trial or affliction. Fire(noun) the discharge of firearms; firing; as, the troops were exposed to a heavy fire.