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.
In general, you should capitalize a fixed asset-related expenditure that: Put property in a better operating condition. Restores the property to a âlike newâ condition. Addition of new or replacement components or material sub-components to property.