Mercury (element) is used in thermometers, barometers, manometers, sphygmomanometers, float valves, mercury switches, mercury relays, fluorescent lamps and other devices, though concerns about the element's toxicity have led to mercury thermometers and sphygmomanometers being largely phased out in clinical environments in favor of alternatives such as alcohol- or galinstan-filled glass thermometers and thermistor- or infrared-based electronic instruments. Likewise, mechanical pressure gauges and electronic strain gauge sensors have replaced mercury sphygmomanometers. Mercury remains in use in scientific research applications and in amalgam for dental restoration in some locales. It is also used in fluorescent lighting. Electricity passed through mercury vapor in a fluorescent
Disposal tax effect reduces organic content of waste which goes into landfills or for incineration. This is highly beneficial for the environment. While in Catalan it discourages landfills and incineration in accordance and reinforcement of the European waste management it penalizes them economically. Essentially the making of disposal can be more expensive but on the other hand it creates revenue for local authorities by diversified refunds for separate collection. Disposal of new asset If a company sells an asset for more than what it is worth then the gain is broken into two parts. Capital gain (sales price – original price) and recapture