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.
Even if the water were to be cooled from the bottom, the coldest water would float to the top and when the whole pond became 0Â°C the ice would float to the top as it formed. In some cases where rocks are below the freezing point (exposed to the air part of the time, ice can form and stick to the rocks under water.