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.
Medical Definition of LINKAGE. 1. : the manner in which atoms or radicals are connected by chemical bonds in a molecule. 2. : the relationship between genes on the same chromosome that causes them to be inherited togetherâcompare mendel's law 2.. : a system of links; especially: a system of links or bars which are jointed together and more or less constrained by having a link or links fixed and by means of which straight or nearly straight lines or other point paths may be traced. 4.