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.
1 The pain is accompanied by fever; you may have infectious arthritis.  You notice pain and stiffness in your arms, legs, or back after sitting for short periods or after a night's sleep; you may be developing rheumatoid arthritis, osteoarthritis, or another arthritic condition.