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.
Of the two kinds of leases-capital leases and operating leases-each is used for different purposes and results in differing treatment on the accounting books of a business. A capital lease is a lease of business equipment which represents ownership and is reflected on the company's balance sheet as an asset.