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.
linkâ¢age. 1. the act of linking, or the state or manner of being linked. 2. a system of links. 3. an association of two or more genes, usu. on the same chromosome, that tend to be inherited as a unit (linkâ²age group`) and to express a set of characteristic traits. 4. an assembly of four or more rods for transmitting motion, usu. in the same plane or in parallel planes.