Sift 3 scoops of matcha powder into a small tea bowl and set it aside. Place a small strainer over a small tea bowl and measure out the matcha powder into it. If you do not have a matcha scoop, measure out 3 teaspoons (4 grams) of matcha. Gently tap the side of the strainer to sift the tea into the bowl. This will break up any clumps and give you a smoother matcha in the end.
Expenditures for movable equipment are capitalized at the invoiced cost plus any applicable transportation and installation charges if they meet the following criteria: 1  Have individual first cost value of $5,000.00 or more ($1.00 in the case of library books, manuscripts, etc.).
A capitalized cost is recognized as part of a fixed asset on a company's balance sheet, rather than being charged to expense in the period incurred. Capitalization is used when an item is expected to be consumed over a long period of time.If a cost is capitalized, it is charged to expense over time through the use of amortization (for intangible assets) or depreciation (for tangible assets).A short-term variation on the capitalization concept is to record an expenditure in the prepaid expenses account, which converts the expenditure into an asset.he asset is later charged to expense when it is used, usually within a few months. Capitalized costs typically arise in relation to the construction of buildings, where most construction costs and related interest costs can be capitalized. Examples of capitalized costs include: