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 capital lease treats leased assets as if they're owned. Comstock/Comstock/Getty Images. When your business leases equipment rather than buying it, there are two ways you could handle the lease in your accounting. Depending on the terms of the lease, you could treat it as an operating lease or a capital lease. capitalized lease increases the total value of the assets on your balance sheet. That affects a number of ratios that creditors, potential investors and others use to evaluate your company's profitability and efficiency.