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 lessor owns the property; the lessee uses the property. 2. Kind of lease. An operating lease provides that the property be returned to the lessor. A capital lease is actually a purchase in which the lease is a means of financing (rather than a bank loan). Therefore, a capital lease has payments that include principal and interest. 3. Conditions. A lease that meets one or more of the following criteria is a capital lease, and the lessee should depreciate the leased asset: â¢ Ownership is transferred when the lease terminates.