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.
The boards' stated intention is to recognize an asset and obligation for all leases (in essence, making all leases capital leases). The projected completion of the project is now late 2014. The basic criteria for capitalization of a lease by lessee are as follows: 1  The lessor transfers ownership of the asset to the lessee at the end of the lease term.