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.
A business can capitalize both direct expenses and indirect expenses. The IRS allows businesses to capitalize costs from the pre-production phase, the pre-sale phase and the production phase. Because capitalization includes the pre-sale phase, it also includes the inventory that a business maintains. Capitalization allows a business to delay the reporting of expenses related to inventory in the short term. This process can, therefore, benefit a business by increasing its net income.