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.
The endoscope not only allows diagnosis of gastrointestinal (GI) disease but treatment as well. 1  Current endoscopes are derived from a primitive system created in 1806-a tiny tube with a mirror and a wax candle. 2  The GI endoscopy procedure may be performed in either an outpatient or inpatient setting.