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.
For the tenant, it is the actual receipt and not, merely, the signing of the lease, which results in the inducement becoming relevant for income tax purposes. However, there can also be tax advantages for the landlord as well. Case law indicates that specific tenant inducements are deductible as current expenses to the landlord. These are known as running expenses. An immediate tax write-off as a running expense appears to be available under two conditions: 1. the money is paid as an incentive to have the tenant enter the lease; and.