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.
âD. Capital Asset â An asset including land, structures, equipment, and intellectual property (including software) that has an estimated useful life of two or more years.â. You will notice in the above quote, that â(including software)â is listed with physical items, as opposed to a âlicenseâ or âsoftware licenseâ.