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.
Expenditure on fixed assets may be classified into Capital Expenditure and Revenue Expenditure. The distinction between the nature of capital and revenue expenditure is important as only capital expenditure is included in the cost of fixed asset. Capital Expenditure. Capital expenditure includes costs incurred on the acquisition of a fixed asset and any subsequent expenditure that increases the earning capacity of an existing fixed asset.