Those requiring less fixed assets but more labor are called labor intensive, such as an accounting firm, an event arrangement company, a bank, etc. Expenditure incurred on purchase or construction of property, plant and equipment is called capital expenditure. Such an expenditure is capitalized which means that it is recorded on the balance sheet and written off as expense over the useful life of the fixed asset through a process called depreciation. This reduces the assetâs carrying amount on balance sheet.
Having tight, stiff leg muscles can make you feel lethargic and less motivated to move. The muscles in your legs can stiffen for a variety of reasons, including staying sedentary for too long or exercising too rigorously. Bone or joint ailments, such as arthritis or osteoporosis, can also cause stiffness.
You can have one or the other, but you can't have both. That's why you can't sit in the recliner with just your legs up, but you can lie back with your legs up. When you sit with the leg rest up without lying back, you have both the right angle and the knees straight. That causes pain. If you lie back, the right angle between your torso and your upper leg goes away.