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.
8. Account for all leases timely. A. Capital leases: the accounting for capital leases should be recorded at the lease inception date and must be recorded no later than quarter end. FAR makes adjustments to plant and equipment equity concurrently with the periodic lease payments.rocedures. 1. Understand rules for lease accounting. Leases that meet certain criteria must be recorded as assets to the lessor; these leases are called capital leases. Capital leases are recorded on the balance sheet and depreciated over time.
Lease capitalization, which includes the direct-financing lease and the sales-type lease, needs to be recognized when a lease meets any one of the four criteria specified for capitalization of leases and both of the following revenues-recognition criteria: