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 may occasionally lead to pneumonia, either viral pneumonia or secondary bacterial pneumonia. No cure for the common cold exists, but the symptoms can be treated.