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.
What Is an Endoscopy? An endoscopy is a procedure in which your doctor uses specialized instruments to view and operate on the internal organs and vessels of your body. It allows surgeons to view problems within your body without making large incisions.