Final answer:
The capitalized cost is an expense added to the cost basis of a fixed asset. The carrying amount of any fully depreciated property still in use is an example of a capitalized cost. It continues to be recognized as an asset despite being fully depreciated.
Step-by-step explanation:
A capitalized cost is an expense that is added to the cost basis of a fixed asset on a company's balance sheet, rather than being treated as an expense in the period it was incurred. Examples of capitalized costs are amounts paid to acquire or improve a company's fixed assets such as property, plant, and equipment (PPE). Fixed costs, a component of capitalized costs, are the costs associated with fixed inputs which do not change in the short run and include expenses like rent on a factory, or the cost of machinery necessary to produce a product.
Regarding the provided options, the second option, the carrying amount (CA) of any fully depreciated property still in use, is an example of a capitalized cost. This is because the cost of the property has been capitalized as part of the asset's cost basis and continues to be recognized as an asset in the financial statements despite being fully depreciated.