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.
A financial intermediary is typically an institution that facilitates the channeling of funds between lenders and borrowers indirectly. That is, savers (lenders) give funds to an intermediary institution (such as a bank), and that institution gives those funds to spenders (borrowers).This may be in the form of loans or mortgages. Alternatively, they may lend the money directly via the financial markets, which is known as financial disintermediation.hat is, savers (lenders) give funds to an intermediary institution (such as a bank), and that institution gives those funds to spenders (borrowers).