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 Asset. Definition: A fixed asset is an item with a useful life greater than one reporting period, and which exceeds an entity's minimum capitalization limit. A fixed asset is not purchased with the intent of immediate resale, but rather for productive use within the entity. An inventory item cannot be considered a fixed asset, since it is purchased with the intent of either reselling it directly or incorporating it into a product that is then sold. The following are examples of general categories of fixed assets: 1  Buildings. 2  Computer equipment. 3  Computer software. 4  Furniture and fixtures.