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.
You get a sense of what that means by understanding what a capital asset is first. A capital asset is a type of asset entered into the balance sheet as property, plant and equipment, or something in that category of major items of ownership. There are two main yardsticks: The first yardstick that isn't easily sold in the regular course of business -- which ultimately means the capital asset helps in the company's ability to make profits. The second yardstick is that the 'benefits' obtainable from the capital asset extends more than a timespan of one year.