Pulmonary Function Tests are used for the following reasons: Screening for the presence of obstructive and restrictive diseases. Evaluating the patient prior to surgery - this is especially true of patients who: a. are older than 60-65 years of age.
Capitalization Criteria. A capital asset is any physical resource with a useful life greater than one year and with costs exceeding a defined threshold. Capital assets include funds expended for land, improvements to land, buildings, leasehold improvements, equipment, library books and other specific items. capital asset is any physical resource with a useful life greater than one year and with costs exceeding a defined threshold. Capital assets include funds expended for land, improvements to land, buildings, leasehold improvements, equipment, library books and other specific items.
The capitalization threshold is the dollar amount you establish that decides when an assetâs cost is expensed, such as a stapler, or capitalized, such as a factory building. In addition, fixed assets are not intended for resale but are used in your routine business activities. You group similar types of fixed assets together and list them on the balance sheet under the fixed assets heading.