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.
This type of expenditure is made in order to expand the productive or competitive posture of a business. A capital expenditure is recorded as an asset, rather than charging it immediately to expense. The fixed asset is then charged to expense over the useful life of the asset, using depreciation.For example, if you acquire a $25,000 asset and expect it to have a useful life of five years, charge $5,000 to depreciation expense in each of the next five years.his type of expenditure is made in order to expand the productive or competitive posture of a business. A capital expenditure is recorded as an asset, rather than charging it immediately to expense. The fixed asset is then charged to expense over the useful life of the asset, using depreciation.