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.
Policy Statement. Equipment qualifying as a capital asset is defined as an item with an acquisition cost of $5,000 or more. The acquisition cost of equipment includes installation charges and freight. 545360, 547110, 545370, 547120 - EDP Equipment and EDP Software (Software cost must be equal to or greater than $100,000.