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.
File size is a measure of how much data a computer file contains or, alternately, how much storage it consumes. Typically, file size is expressed in units of measurement based on the byte. By convention, file size units use either a binary prefix (as in megabyte and gigabyte) or a metric prefix (as in mebibyte and gibibyte). When a file is written to a file system, it may consume slightly more disk space than the file requires.