Pulmonary Function Tests are used for the following reasons: Screening for the presence of obstructive and restrictive diseases. Evaluating the patient prior to surgery - this is especially true of patients who: a. are older than 60-65 years of age.
Capitalization Criteria. A capital asset is any physical resource with a useful life greater than one year and with costs exceeding a defined threshold. Capital assets include funds expended for land, improvements to land, buildings, leasehold improvements, equipment, library books and other specific items. capital asset is any physical resource with a useful life greater than one year and with costs exceeding a defined threshold. Capital assets include funds expended for land, improvements to land, buildings, leasehold improvements, equipment, library books and other specific items.
Capitalization Criteria (Lessee) 1. The lease transfers ownership of the property to the lessee. 2. The lease contains a bargain-purchase option.1. 3. The lease term is for the major part of the economic life of the asset. 4. The present value of the minimum lease payments amounts to substantially all of the fair value of. the leased asset. [1]