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.
The effect of a capital lease on operating and net income is different than that of. an operating lease because capital leases are treated similarly to assets that are bought by. the firm; that is, the firm is allowed to claim depreciation on the asset and an imputed. both the operating and net income of the firm will be lowered. â¢ the debt and capital for the firm will be understated. â¢ the return on equity and capital will be much higher. when a lease is treated as an operating lease rather than a capital lease.