When the property use changes from personal-use to income-producing, the deemed disposition can result in a capital gain. This is calculated by deducting the adjusted cost base of the property from the fair market value at the time of change in use.
When a file is created on a computer it is automatically given a set of properties such as date, size, and format. Changing properties can allow you to personalize the organization and synchronization of files on your computer. You can manually change some attributes in Windows 7 and Vista by using the Details pane at the bottom of each folder window. You can also access the Properties menu of the chosen file. If you use Mac OS X, file properties are called permissions, which you can change using either the Finder or a downloadable application. This guide shows how to change file attributes on both Windows and Mac OS X platforms.
HEIF files can store the following types of data: 1  Image Items: storage of individual images, image properties and thumbnail(s). 2  Image Derivations: derived images are generated during run-time based on descriptions such as rotation, grid and overlay. These images depend on other images stored in the HEIF file.