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.
Cold Water Dangers. Download Cold Water Kills brochure. Over 30 percent of boating fatalities in Minnesota happen in cold water with a victim not wearing a life jacket. Falls overboard and capsizing are still the most common cause of boating fatalities in the state.