[Solved] Current federal laws require the use of condoms during filming of pornographic films. Cost Method: An accounting approach used to account for investments, where the investment is recorded at its cost and adjustments are made for dividends received or possible impairments. Note Disclosure: An explanatory or descriptive information included within financial statements, usually providing details about the basis of preparation, accounting policies, and specifics of certain account balances. Capitalize: The accounting practice of recording a cost or expense on the balance sheet for the purposes of delaying full recognition of the expense over time through depreciation or amortization. Depreciate: To allocate the cost of a tangible asset over its useful life, reflecting the decline in the asset's value due to use and wear and tear.