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.
Types of Endoscopy. Endoscopy is a procedure that allows a doctor to view the inside of a person's body. Originally, endoscopy was only used in the esophagus, stomach, and colon. Now, doctors can use endoscopy to diagnose diseases of the ear, nose, throat, heart, urinary tract, joints, and abdomen.