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.
But, in winter some lake surfaces can get very cold. When this happens, the surface water becomes more dense than the deeper water with a more constant year-round temperature (which is now warmer than the surface), and the lake turns, when the colder surface water sinks to the lake bottom.