When no medical cause for GI disturbances is found, they are often termed âfunctional GI symptoms.â Many studies have shown a correlation between anxiety, depression and functional GI symptoms.
DEFINITION of 'Capitalized Cost'. An expense that is added to the cost basis of a fixed asset on a company's balance sâ hee t. Capitalized costs are incurred when building or financing fixed assets. Capitalized costs are not expensed in the period they were incurred, but recognized over a period of time via depreciation or amortizatio n.
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.