What is to 'Capitalize'. Capitalize is an accounting method used to delay the recognition of expenses by recording the expense as a long-term asset. In general, capitalizing expenses is beneficial as companies acquiring new assets with a long-term lifespan can spread out the cost.
For orthodontics, most, if not all plans have a lifetime maximum amount that the carrier will pay for treatment. This is typically anywhere from $750 to $4000 and the patient is responsible for the remainder of the orthodontic cost.
You are not eligible for a Roth if your AGI is more than $191,000. Contribution limits for a Roth IRA phase out between $181,000 and $191,000 in 2014, up slightly from $178,000 and $188,00 in 2013. Contribution Limits for Other Types of IRAs in 2014.Limits remain unchanged from 2013 for traditional IRAs as well.oth IRA Contribution Limits 2014. Just as in 2013, the Roth IRA contribution limit for 2014 is $5,500. 2014 Roth IRA Catch-Up Contribution Limits. People older than age 50 get an increased Roth IRA limit. If you are in that group you can add an extra $1,000 to your 2014 contribution.