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.
In the OS X, iOS, NeXTSTEP, and GNUstep programming frameworks, property list files are files that store serialized objects. Property list files use the filename extension .plist, and thus are often referred to as p-list files. Property list files are often used to store a user's settings. They are also used to store information about bundles and applications, a task served by the resource fork in the old Mac OS.