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.
Tax advantages of operating leases vs. capital leases. There are two types of leases, operating and capital leases, each with different accounting methods that can have a significant impact on taxes owed by the business. An operating lease is treated like renting, and lease payments are considered operational expenses.