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.
If an expense is a capital expenditure, it needs to be capitalized. This requires the company to spread the cost of the expenditure (the fixed cost) over the useful life of the asset. If, however, the expense is one that maintains the asset at its current condition, the cost is deducted fully in the year of the expense.f an expense is a capital expenditure, it needs to be capitalized. This requires the company to spread the cost of the expenditure (the fixed cost) over the useful life of the asset. If, however, the expense is one that maintains the asset at its current condition, the cost is deducted fully in the year of the expense.