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.
Upper endoscopy is a procedure that enables the examiner (usually a gastroenterologist) to examine the esophagus (swallowing tube), stomach, and duodenum (first portion of small bowel) using a thin, flexible tube called the upper endoscope through which the lining of the esophagus, stomach, and duodenum can be viewed using a TV monitor.