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.eople 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. It's called a catch-up contribution, and it's incentive for retirement savers to put away more in the years leading up to retirement.