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.
1 DMO plan benefits are not subject to the Indemnity or PPO/PDN plan maximum. DMO plan orthodontic benefits are based on a 24-month lifetime plan maximum.  When you switch to a DMO plan, benefits for any remaining orthodontic treatment will be considered as one course of treatment limited to 24 months.