For example, if a company takes out a five-year, $4,000 loan from a bank, its assets â specifically the cash account â will increase by $4,000; its liabilities â specifically the long-term debt account â will also increase by $4,000, balancing the two sides of the equation.
Seawall at Urangan, Queensland. A seawall (or sea wall) is a form of coastal defense constructed where the sea, and associated coastal processes, impact directly upon the landforms of the coast.The purpose of a seawall is to protect areas of human habitation, conservation and leisure activities from the action of tides and waves.s a seawall is a static feature it will conflict with the dynamic nature of the coast and impede the exchange of sediment between land and sea. The coast is generally a high-energy, dynamic environment with spatial variations occurring over a wide range of temporal scales.
Stack (geology) A stack or sea stack is a geological landform consisting of a steep and often vertical column or columns of rock in the sea near a coast, formed by wave erosion. Stacks are formed over time by wind and water, processes of coastal geomorphology. They are formed when part of a headland is eroded by hydraulic action, which is the force of the sea or water crashing against the rock. The force of the water weakens cracks in the headland, causing them to later collapse, forming free-standing stacks and even a small island.