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.
Assets and Capital Projects. 5-2. Learning Objectives. After studying this chapter, you should be able to: ï¨Describe the nature and characteristics of general. capital assets. ï¨Account for general capital assets, including: acquisition, maintenance, depreciation, impairment. and disposition. ï¨Explain the purpose, characteristics and typical.