Tail docking and ear cropping in dogs are now banned in much of Europe and Australia. Thatâs not the case in North America, even though the American and Canadian veterinary medical associations oppose the procedures and veterinary schools no longer teach ear-trimming. Just two states limit, but do not ban, tail-docking; nine limit ear-cropping. The main reason the surgeries continue is resistance from breeders. Docking and cropping are enshrined in many âbreed standards,â detailed guides to how show dogs should look.
DEFINITION of 'Capitalized Lease Method'. An accounting approach that identifies a company's lease obligation as an asset on its balance sheet. This is done because although the company has not taken ownership of the asset, the transaction is still considered to be a beneficial economic exchange for the lease holder.EFINITION of 'Capitalized Lease Method'. An accounting approach that identifies a company's lease obligation as an asset on its balance sheet. This is done because although the company has not taken ownership of the asset, the transaction is still considered to be a beneficial economic exchange for the lease holder.
1 Improvements. 2  You must capitalize any expense you pay to improve your rental property. 3  An expense is for an improvement if it results in a betterment to your property, restores your property, or adapts your property to a new or different use.4  Betterments.eaning, you can only deduct a small but even portion of these expenses in the current tax year. Improvements, such as replacing a roof or renovating a kitchen, are usually more labor-intensive than repairs and typically cost substantially more.