Definition. To classify a cost as a long-term investment, rather than charging it to current operations. A capitalized cost does not appear on the income statement, but instead appears as a debit on the long-term assets account and a credit on the cash account of the balance sheet.
Endoscopy is a way of looking inside the body using a flexible tube that has a small camera and light on the end of it. This instrument is called an endoscope. Small instruments can be inserted through an endoscope and used to: Look more closely at an area inside the body.
Endoscopy is useful in looking for complications of reflux, such as Barrett's esophagus. 1  A test to measure the movement of the esophagus. 2  Esophageal motility testing (manometry) measures movement and pressure in the esophagus. 3  The test involves placing a catheter through your nose and into your esophagus.