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 class. (Redirected from Electrical fire) Fire class is a term used to denote the type of fire, in relation to the combustion materials which have (or could be) ignited. This has onward impacts on the type of suppression or extinguishing materials which can be used.