A biliary stricture is any blockage in the biliary tree, whether due to an obstruction within the ducts, damage of the bile duct walls, or deformities. A blocked bile duct will affect the outflow of bile from the liver and cause it to back up in the biliary tree (cholestasis).
Some companies prefer to use capital leases as the accelerated depreciation allows them to expense the assets (for tax purposes) more quickly up front instead of evenly over the life of the lease. There are also interest expense components of the lease payments they will be able to separately expense.
The business owner must choose to capitalize or expense business costs each tax year. Expensing costs allows you as owner to take the entire purchase off your current business tax return. You can claim as expenses those purchases that last only for the year or that do not improve the business for the future.