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.
Expenses you can deduct. You can deduct any reasonable expenses you incur to earn rental income. The two basic types of expenses are current expenses and capital expenses. For more information on what we consider a current or capital expense, see Current expenses or capital expenses.ome expenses your incur are not deductible. For more information see Expenses you cannot deduct. If you are modifying a building to accommodate persons with disabilities, buying an older building, or encounter other situations, see Capital expenses-Special situations.