The use of capital personal property may change over time. You have to apply the change-in-use rules in the following situations: â  Your capital property that was used more than 50% in your commercial activities is now used 50% or less in your commercial activities.
A fifth is a unit of volume formerly used for distilled beverages in the United States, equal to one fifth of a US liquid gallon, 4â5 quart, or 25 3â5 US fluid ounces (757 ml); it has been superseded by the metric bottle size of 750 ml, sometimes called a metric fifth, which is the standard capacity of wine bottles world-wide and is approximately 1 ...
In spoken English, ordinal numbers are also used to quantify the denominator of a fraction. Thus fifth can mean the element between fourth and sixth, or the fraction created by dividing the unit into five pieces. In this usage, the ordinal numbers can be pluralized: one seventh, two sevenths.