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.
A specialist in diseases of the digestive system (gastroenterologist) uses an endoscopy to diagnose and, sometimes, treat conditions that affect the esophagus, stomach and beginning of the small intestine (duodenum). The medical term for an upper endoscopy is esophago-gastroduodenoscopy. You may have an upper endoscopy done in your doctor's office, an outpatient surgery center or a hospital.