The depreciation term is fixed regardless of the actual useful life of the leasehold improvement or the remaining term of the lease. For GAAP financial reporting, improvements to leaseholds can be capitalized or expensed depending on the dollar amount of the improvement. Companies set a capitalization limit, an internal accounting standard determined by management that sets the threshold amount above which an item is capitalized instead of expensed.
A linkage institution is a structure within a society that connects the people to the government or centralized authority.These institutions include: elections, political parties, interest groups, and the media. linkage institution is a structure within a society that connects the people to the government or centralized authority.
Linkage and Gene Mapping. Photo by: Johan Swanepoel. Linkage refers to the presence of two different genes on the same chromosome. Two genes that occur on the same chromosome are said to be linked, and those that occur very close together are tightly linked. Study of linkage provides information about the relative position of genes on chromosomes, allowing the construction of chromosome maps.