Capitalization is used when an item is expected to be consumed over a long period of time. If a cost is capitalized, it is charged to expense over time through the use of amortization (for intangible assets) or depreciation (for tangible assets).
As water temperature rises, oxygen solubility decreases. On a cool summer night, a lakeâs temperature might be 60Â° F. At 100% air saturation, this lakeâs dissolved oxygen levels would be at 9.66 mg/L. When the sun rises and warms up the lake to 70Â° F, 100% air saturation should equate to 8.68 mg/L DO Â³.
An interesting consequence of this peculiar feature of water is that the temperature of water at the bottom of a lake in the winter is almost always 4 degrees C, since the densest water will settle to the bottom -- if it gets any colder or warmer, it will rise.