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.
A unique property of water is that its density increases at 4Â°C (39Â°F), just before it hits. freezing temperature. This causes water at this temperature to sink to the bottom of the. pond or lake. When water molecules do freeze, the ice is less dense than the 4Â°C water, causing it to float on the surface. The differences in density start mixing the top and. bottom layers of water. This mixing of the water layers as air temperatures become. colder is called fall turnover (Fig. 1).