Spending on operating expenses, by contrast, impacts reported profit and taxes on earnings only in the single reporting period they are incurred. Deciding what can and what cannot be called a capital expenditure, therefore, often requires knowledge of local policy and local tax laws.
College of the Siskiyous. College of the Siskiyous (COS) is a public two-year community college with campuses located in Weed and Yreka in Siskiyou County in Northern California. It is part of the California Community Colleges System, serving as the northernmost college in the state of California and the only college in Siskiyou County.
You are here: / Maps. Siskiyou County is located in the middle of far northern California, USA, just next to the Oregon border. The Interstate 5 freeway runs through the center of our area, and Mount Shasta, the second highest volcano on the west coast, is our best known attraction. View Larger Map.