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.
A capital asset can be tangible or intangible and movable or immovable. Typical forms of tangible capital assets for a manufacturing company include land, buildings, machinery, plants, factories and furniture. Typical intangible capital assets include goodwill, patents and trademarks. Capital Assets A capital asset is acquired or developed by a manufacturing company with an intent to use it in the production process to generate benefit in the future.