A nurse who completes the ONS certificate program earns the ONS Chemotherapy Provider Card and a certificate of completion, which indicate she has a high level of knowledge and skills in administering the drugs. She also receives 15 continuing education credit hours to go toward other certifications or licenses.
Fixed assets are tangible property that a business uses in the process of producing income. To qualify as a fixed asset, the item cannot be consumed or sold in less than a year. Fixed assets are listed on a companyâs balance sheet and are subject to depreciation.
Fixed Assets less Accumulated Depreciation. Fixed assets is the all-inclusive term for the wide range of long-term operating assets used by a business â from buildings and heavy machinery to office furniture. Except for the cost of land, the cost of a fixed asset is spread over its estimated useful life to the business; the amount allocated to each period is called depreciation expense.