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.
Capital assets are real or personal property that have a value equal to or greater than the capitalization threshold for the particular classification of the asset and have an estimated life of greater than one year..1.6 Calculation of Leased Asset and Liability Amounts. The lessee treats the capital lease as if an asset were being purchased over time; that is, it is a financing transaction in which an asset is acquired and a corresponding obligation (liability) is created.