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.
Siskiyou Pass. Siskiyou Pass (sometimes called Siskiyou Summit) is a historic mountain pass in the Siskiyou Mountains of Jackson County. It is the most used pass in the U.S. state of Oregon. The Hudson's Bay Company (HBC) made the Siskiyou Trail over the pass before pioneers traversed it with their wagons, while still later it evolved into a stage road, a railroad line, and a highway route.