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.
This type of glacier is known as a cold glacier.. With warm glaciers, the weight of the ice creates a thin film of liquid water between the ice and the land, in the same way that the weight of an ice skater causes the blade of an ice skate to melt the ice, forming a thin layer of water.