Amortization expense is recorded for:

Miscellaneous costs associated with the purchase of new equipment include: Insurance costs before the equipment is ready for use $2000​ Maintenance costs before the equipment is ready for use 700​ Insurance costs after the equipment is placed into service 1800​ Cost of test run 700​ Training costs for employees to learn how to use equipment 400​ What is the amount assigned to the new equipment?

Which one of the patients described below would be the best candidate for of a community based wellness program consisting of moderate to vigorous aerobic activities, referral to a nutritionist and education about healthy lifestyle?

Questions #38  –  52 (all the rest of the exam questions) are based on ONE PATIENT CASE as follows: Mary is a 55-year-old female with CC of 3-month history of left sided neck and central – left upper back/scapula pain. SH: married with twin 10 year old children; she is trained as a research lab. technician but is currently a homemaker. CLOF: Mary reports she’s having a hard time keeping up with her husband and children and increasing difficulty managing her home. Even minor activities such as reaching to upper cabinets/closets, lifting and carrying groceries or laundry result in significant pain. As a result she has been very sedentary lately and feels that she fatigues easily. PMH:  hypercholestemia (210mg/dL) SH: 1 pack per day smoker x 35 years MEDS: takes Tylenol for current pain; started taking over the counter allergy medicine, Zyrtec, by mouth 3 weeks ago because of recent nasal congestion and cough. She is self referred to PT with goals to decrease pain, return to regular activities and exercise, and to feel good enough to be able to start part-time work. PHYSICAL EXAMINATION: Posture and Observation: Posterior pelvic tilt, increased thoracic kyphosis, Mod forward head, C – spine in L side bend.   Height:  1.75 meters  (69 in)    Weight: 55 kg  (121 lbs)       BMI: 18.28 VSs at rest: HR 84 bpm, reg ;  RR 22,  upper chest breathing pattern  BP  120/75 Active Range of Motion: Cervical spine: flexion 0 to 30 degrees; extension 0 to 25 degrees; rotation (R) 0 to 40 degrees, (L) 0 to 15 degrees; sidebending (R) 0 to 30 degrees, (L) 0 to 20 degrees MMT Strength Testing: Upper trapezius (B) 5/5; middle trapezius (R) 3/5, (L) 2/5; lower trapezius (B) 2/5; sternocleidomastoid (B) 2/5; trunk curl 3/5; bilat leg lowering (abdominals)  2/5; Palpation: Tender to light pressure in suboccipital region, medial upper and mid trapezius, SCM origin & insertion L > R Function: sitting tol. 20 mins, standing tol. 15 mins, can lift 5lbs from knee to waist and waist to shoulder level with mild increase in discomfort; unable to lift heavier loads due to significant increase in pain, unable to lift loads from floor level, unable to reach/lift overhead due to pain.  Amb. independently indoor and outdoors w/o assistive device, up to ½ mile on level surfaces with reports of fatigue and increased discomfort/pain; Amb. elevations independently w/o AD but uses 1 rail on stairs for stability. Question 38. Does the patient history & exam raise any yellow or red flags?  Briefly explain your answer/s. (3pts)

Having cleared any concerns you may have regarding the patient’s medical status, you wish to examine her aerobic capacity. Given what you know about this patient, state which test of aerobic capacity is best suited to use for her and explain your rationale for selecting this test rather than some of the alternatives. (1pt)

Mary is a 55-year-old female with CC of 3-month history of left sided neck and central – left upper back/scapula pain. SH: married with twin 10 year old children; she is trained as a research lab. technician but is currently a homemaker. CLOF: Mary reports she’s having a hard time keeping up with her husband and children and increasing difficulty managing her home. Even minor activities such as reaching to upper cabinets/closets, lifting and carrying groceries or laundry result in significant pain. As a result she has been very sedentary lately and feels that she fatigues easily. PMH:  hypercholestemia (210mg/dL) SH: 1 pack per day smoker x 35 years MEDS: takes Tylenol for current pain; started taking over the counter allergy medicine, Zyrtec, by mouth 3 weeks ago because of recent nasal congestion and cough. She is self referred to PT with goals to decrease pain, return to regular activities and exercise, and to feel good enough to be able to start part-time work. PHYSICAL EXAMINATION: Posture and Observation: Posterior pelvic tilt, increased thoracic kyphosis, Mod forward head, C – spine in L side bend.   Height:  1.75 meters  (69 in)    Weight: 55 kg  (121 lbs)       BMI: 18.28 VSs at rest: HR 84 bpm, reg ;  RR 22,  upper chest breathing pattern  BP  120/75 Active Range of Motion: Cervical spine: flexion 0 to 30 degrees; extension 0 to 25 degrees; rotation (R) 0 to 40 degrees, (L) 0 to 15 degrees; sidebending (R) 0 to 30 degrees, (L) 0 to 20 degrees MMT Strength Testing: Upper trapezius (B) 5/5; middle trapezius (R) 3/5, (L) 2/5; lower trapezius (B) 2/5; sternocleidomastoid (B) 2/5; trunk curl 3/5; bilat leg lowering (abdominals)  2/5; Palpation: Tender to light pressure in suboccipital region, medial upper and mid trapezius, SCM origin & insertion L > R Function: sitting tol. 20 mins, standing tol. 15 mins, can lift 5lbs from knee to waist and waist to shoulder level with mild increase in discomfort; unable to lift heavier loads due to significant increase in pain, unable to lift loads from floor level, unable to reach/lift overhead due to pain.  Amb. independently indoor and outdoors w/o assistive device, up to ½ mile on level surfaces with reports of fatigue and increased discomfort/pain; Amb. elevations independently w/o AD but uses 1 rail on stairs for stability. Question 40: List 3 further PT examination components/test and measures that should be performed within the Systems Review in order to help determine whether this patient is appropriate for initiation of PT treatment and/or whether a referral for further medical evaluation is required AND briefly explain how the results of these tests will assist in determining the appropriate course of action for this patient (3 pts)

Mary is a 55-year-old female with CC of 3-month history of left sided neck and central – left upper back/scapula pain. SH: married with twin 10 year old children; she is trained as a research lab. technician but is currently a homemaker. CLOF: Mary reports she’s having a hard time keeping up with her husband and children and increasing difficulty managing her home. Even minor activities such as reaching to upper cabinets/closets, lifting and carrying groceries or laundry result in significant pain. As a result she has been very sedentary lately and feels that she fatigues easily. PMH:  hypercholestemia (210mg/dL) SH: 1 pack per day smoker x 35 years MEDS: takes Tylenol for current pain; started taking over the counter allergy medicine, Zyrtec, by mouth 3 weeks ago because of recent nasal congestion and cough. She is self referred to PT with goals to decrease pain, return to regular activities and exercise, and to feel good enough to be able to start part-time work. PHYSICAL EXAMINATION: Posture and Observation: Posterior pelvic tilt, increased thoracic kyphosis, Mod forward head, C – spine in L side bend.   Height:  1.75 meters  (69 in)    Weight: 55 kg  (121 lbs)       BMI: 18.28 VSs at rest: HR 84 bpm, reg ;  RR 22,  upper chest breathing pattern  BP  120/75 Active Range of Motion: Cervical spine: flexion 0 to 30 degrees; extension 0 to 25 degrees; rotation (R) 0 to 40 degrees, (L) 0 to 15 degrees; sidebending (R) 0 to 30 degrees, (L) 0 to 20 degrees MMT Strength Testing: Upper trapezius (B) 5/5; middle trapezius (R) 3/5, (L) 2/5; lower trapezius (B) 2/5; sternocleidomastoid (B) 2/5; trunk curl 3/5; bilat leg lowering (abdominals)  2/5; Palpation: Tender to light pressure in suboccipital region, medial upper and mid trapezius, SCM origin & insertion L > R Function: sitting tol. 20 mins, standing tol. 15 mins, can lift 5lbs from knee to waist and waist to shoulder level with mild increase in discomfort; unable to lift heavier loads due to significant increase in pain, unable to lift loads from floor level, unable to reach/lift overhead due to pain.  Amb. independently indoor and outdoors w/o assistive device, up to ½ mile on level surfaces with reports of fatigue and increased discomfort/pain; Amb. elevations independently w/o AD but uses 1 rail on stairs for stability. Question 44: Explain how the results from the aerobic capacity test you selected /described above combined with the other information you have on this client eg age and HR, can be used to establish appropriate exercise parameters for aerobic activity including intensity and target HR. (1.5pts).

An elderly patient has been hospitalized for the past 3 days with pneumonia. The MD and patient are hoping for a home discharge tomorrow. The patient lives with his sister in a first floor apartment.  The PT has determined that ambulation status is independent with rolling walker up to 15ft. which is not enough to allow the patient to get from the bed to the bathroom (30 feet). Which of the following is the most appropriate PT recommendation?

Mary is a 55-year-old female with CC of 3-month history of left sided neck and central – left upper back/scapula pain. SH: married with twin 10 year old children; she is trained as a research lab. technician but is currently a homemaker. CLOF: Mary reports she’s having a hard time keeping up with her husband and children and increasing difficulty managing her home. Even minor activities such as reaching to upper cabinets/closets, lifting and carrying groceries or laundry result in significant pain. As a result she has been very sedentary lately and feels that she fatigues easily. PMH:  hypercholestemia (210mg/dL) SH: 1 pack per day smoker x 35 years MEDS: takes Tylenol for current pain; started taking over the counter allergy medicine, Zyrtec, by mouth 3 weeks ago because of recent nasal congestion and cough. She is self referred to PT with goals to decrease pain, return to regular activities and exercise, and to feel good enough to be able to start part-time work. PHYSICAL EXAMINATION: Posture and Observation: Posterior pelvic tilt, increased thoracic kyphosis, Mod forward head, C – spine in L side bend.   Height:  1.75 meters  (69 in)    Weight: 55 kg  (121 lbs)       BMI: 18.28 VSs at rest: HR 84 bpm, reg ;  RR 22,  upper chest breathing pattern  BP  120/75 Active Range of Motion: Cervical spine: flexion 0 to 30 degrees; extension 0 to 25 degrees; rotation (R) 0 to 40 degrees, (L) 0 to 15 degrees; sidebending (R) 0 to 30 degrees, (L) 0 to 20 degrees MMT Strength Testing: Upper trapezius (B) 5/5; middle trapezius (R) 3/5, (L) 2/5; lower trapezius (B) 2/5; sternocleidomastoid (B) 2/5; trunk curl 3/5; bilat leg lowering (abdominals)  2/5; Palpation: Tender to light pressure in suboccipital region, medial upper and mid trapezius, SCM origin & insertion L > R Function: sitting tol. 20 mins, standing tol. 15 mins, can lift 5lbs from knee to waist and waist to shoulder level with mild increase in discomfort; unable to lift heavier loads due to significant increase in pain, unable to lift loads from floor level, unable to reach/lift overhead due to pain.  Amb. independently indoor and outdoors w/o assistive device, up to ½ mile on level surfaces with reports of fatigue and increased discomfort/pain; Amb. elevations independently w/o AD but uses 1 rail on stairs for stability.     Question 46: List 4 different impairments of body structure and function in this patient. (2 pts)  

Your 55 year old female patient reports that she walks at a comfortable pace 3 x/week for 30 minutes and lifts weights x2/week at her local gym. Does this patient’s activity level meet the ACSM recommended guidelines for physical activity?