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.
Referral â The provision of timely, appropriate guidance to an individual designed to refer the individual to a specific care and/or service provider. Linkage â An individual is seen by a healthcare provider (physician, physicianâs assistant, nurse practitioner) to receive medical care for HIV infection, usually within a specific time. Linkage is the post-referral verification that medical services were accessed by the individual being referred to care. Linkage to medical care is the outcome of the referral . The term linkage applies specifically to medical care and not to referrals for other types of services. LINKAGE: MORE THAN A REFERRAL REFERRAL LINKAGE