![]() ![]() Therefore, the dynamic property of isolated topological polar structures under external stimuli is little known and the ability to control individual topological polar structures that is critical for practical applications, e.g., data storage, for which one-by-one writing and erasing is required, is still challenging. Under external fields, they usually emerge and disappear simultaneously 22, 23, 24. For instance, one clockwise vortex is always sandwiched between two anticlockwise ones in a PbTiO 3 layer 7, and similar for flux-closure domains 6. However, in these studies, topological structures in the oxide superlattice always appear as arrays and thus the switching of them exhibits a collective behavior, usually involving multiple topological units. ![]() In such a similar system, vortex arrays switch to out-of-plane and in-plane polarization by electric fields and mechanical loading, respectively 23, 24. For example, in PbTiO 3/SrTiO 3 superlattices, reversible phase transition between flux-closure arrays and trivial ferroelectric phase driven by either electric or mechanical fields have been observed 22. To date, extensive theoretical and experimental studies have been carried out to explore the evolution of topological structures under electric and mechanical fields 18, 19, 20, 21. Practical applications of topological structures require the ability to manipulate them by using external stimuli and comprehensive understanding of their dynamic properties 13, 14, 15, 16, 17. These topological structures host unique properties that allow the development of novel electronics, including negative capacitance field-effect transistors 10, 11 and high-density non-volatile memories 12. For example, vertices (meeting points of two or more domain walls) 4, 5, 6, vortices (require a non-zero polarization curl) 7, polar skyrmions 8, and polar merons 9 have been synthesized in PbTiO 3 films, (PbTiO 3) n/(SrTiO 3) n superlattices or directly written in ferroelectrics by scanning probe techniques. ![]() This work demonstrates the ability to electrically manipulate isolated three-fold vertices, shedding light on the dynamic property of isolated topological polar structures.Ī variety of topological polar configurations have been created in complex oxides by precisely mediating the electrical and mechanical boundary conditions 1, 2, 3. Microstructural evolution of the nucleation and propagation of isolated three-fold vertices is further revealed by phase-field simulations. Utilizing the SrTiO 3 layer and in situ electrical testing system, we find that isolated three-fold vertices can move in a controllable and reversible manner with a velocity up to ~629 nm s −1. At the PbTiO 3/SrRuO 3 interface, a two-unit-cell thick SrTiO 3 layer provides electrical boundary conditions for the formation of three-fold vertices. ![]() Here, we show the controlled nucleation and motion of isolated three-fold vertices under an applied electric field. Despite the increasing evidence of their switchability under electrical and/or mechanical fields, the dynamic property of isolated ones, which is usually required for applications such as data storage, is still absent. Recently various topological polar structures have been discovered in oxide thin films. ![]()
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![]() While I definitely can’t speak for all parents, I would say the vulgarity and sexual content in Elden Ring are okay for a child above the age of 12. There are no sex scenes to speak of in the game. This can be disturbing, but nothing is actually shown. Lastly, there is one character in the game who is implied to commit necrophilia on occasion. Additionally, there is also one NPC that disrobes herself (but it doesn’t show any genitalia). There is one boss in the game who wears a very revealing outfit that shows off a lot of her skin. Vulgar language in general is pretty uncommon in Elden Ring, but it is still there.Īs for nudity and sexual themes, there is some light sexual content but it’s nothing crazy. You’ll occasionally hear the words “damn” and “bitch,” as well as a few sexual words, but it is nothing too crazy. Language & Nudity Image: FromSoftware Inc, BANDAI NAMCO Entertainment via HGG / Koby Gibson Rossįoul language is not something you’ll find very often in Elden Ring. If your kid has played many violent games before with similar levels of blood and gore, it might be okay for them. It’s not the most violent one out there, but it’s still definitely high up on the list of most violent games. Overall, Elden Ring is a very violent game with lots of blood and gore. And there are also many scenes where characters will be violently pierced through parts of their body, usually their chest. There is also a boss that will rip his own arm off him during a fight. While you cannot dismember enemies yourself in combat, there is gore aplenty, and you’ll find lots of already dismembered limbs and bodily objects throughout the game as well. It should come as no surprise that one of the reasons for this rating is the game’s many violent scenes.īlood is plenty in this game, and you’ll see it nearly every minute of your playthrough. Elden Ring is rated M for mature and is recommended by the Entertainment Software Rating Board for players aged 17 and up. Let’s start out with the most obvious aspect of Elden Ring: the violence. So without any more delays, let’s get right into this parental guide for Elden Ring! Blood, Gore & Violence Image: FromSoftware Inc, BANDAI NAMCO Entertainment via HGG / Koby Gibson Ross ![]() Looking for more Elden Ring tips and tricks? View all our Elden Ring guides. This Elden Ring parents guide should help.Īll of those concerns are perfectly reasonable, and it’s why we at High Ground Gaming are here you fill you in on all the important details that you need to know so that you can make an informed purchase. If you are a parent and have some concerns over the game’s content, you may be reluctant to buy this for your kid. It’s no wonder then that so many people–young children included–want to get in on the action. ![]() It features a large, beautiful open world, excellent combat, and some very satisfying RPG elements. Elden Ring is one of the most popular and successful games on the market. ![]() ![]() ![]() ![]() ![]() Int read = iStream.Read(buffer, 0, chunckSize) Ĭ(buffer, 0, read) įileLengthToRead = fileLengthToRead - read Īnd here is what the headers look like: GET HTTP/1.1 String.Format("attachment filename=\"\"", fileName)) įileStream iStream = File.Open(filePath, FileMode.Open, FileAccess.Read, FileShare.Read) Ĭ("Content-Length", fileSize.ToString()) Ĭ("X-Content-Type-Options", "nosniff") I have tried with and without all the possbilities in the condition belowĬ("Content-Disposition", Here is what the code looks like: = false Ĭ = "application/pdf" I am just getting started reacquainted with ASP and iOS so any debug insights would also be appreciated. I have successfully opened a PDF from other sites with the device. I am running through a proxy and can see the device receives a 200 response with the proper headers. I can see no errors on the device other than a "expected MIME" type but I also see that in the desktop browser versions and it doesn't stop the download. PHP: Download file script not working on iPad I have tried a couple of solutions listed below (take out/replace headers mostly): Clicking the link has no response on the devices. I know that iOS does not support document downloads, but Safari does not open the PDF either. The download works on every other platform except Safari on iPad and iPhone 4S. ◾Dimensions (B x H x D in mm) 255 x 160 x 110 ew Weight 1.I am downloading a PDF (and others types but lets focus on PDF) through an IIS ASP.NET web application. ◾ Requires 6x AA batteries (not included) ◾Optional battery or 230V socket via AC adapter (adapter included) ◾Stereo headphone socket 3, 5 mm jack terStereo Line-Out socket 3.5 mm jack ◾Stereo line-in socket for iPod / MP3 playback 3.5 mm jack ◾2 alarm timer (DAB / FM / Internet radio, or alarm tone) ◾Play your music collection from your computer ◾Receipt of radio stations nationwide and worldwide ◾Remote control via free app Technical data: ![]() ◾Built-in charger charges NiMH AA cells (6 x AA) ◾2 independent alarm functions WeSleep -Timer ◾MP3 / WMA / FLAC and many more formats FormatePodcasts ◾Spotify, TIDAL, Deezer, Amazon Prime Music With two alarm functions, the iStream 3 is also an attractive bedside radio. Control the iStream 3 simply using the simple controls on the top of the iStream3 or with the free UNDOK iOS / Android smartphone app. Listen to music from around the world on Internet radio and access thousands of podcasts on demand. Our passion for radio has also been built into iStream 3, with DAB / DAB / and FM frequency ranges. With integrated access to streaming services such as Spotify, Deezer, Amazon Prime Music and TIDAL you have access to millions of music tracks. Streaming your music from your smartphone was easier than ever thanks to Bluetooth connectivity. The iStream 3 works with Alexa, so you can enjoy quality without compromise - explore, control and enjoy your music simply by giving your echo device voice commands, such as "Alexa, play SWR3 radio on my kitchen radio". It offers cutting-edge technology, original features and exceptional sound quality that have been developed for you. The Revival iStream 3 has a distinctive design, is exceptionally processed and easy to use. Roberts Radio Revival iStream Berry RED DAB / UKW / WIFI ![]() ![]() ![]() ![]() Buy advanced equipment and fend off predators from your livestock. Purchase incredible upgrades and unlock helpful new skills. Realistic simulation of farming operations. ![]() Raise a huge variety of animals and crops in over 60 exciting levels. Dive into hours of unforgettable farming fun in Farm Mania: Hot Vacation. Build an old farm up in Arcade and Casual mode. She quickly buys one up and with the help of her Grandpa, plus other close friends, starts building it up. Learn new skills, buy advanced equipment and keep upgrading your farm in this challenging time management game. raise a huge variety of animals and crops in over 60. Purchase incredible new upgrades, unlock helpful new skills and try entertaining hidden object mini-games help Anna build her dream farm in this lively time management sequel. Leave the big city behind for good in Farm Mania 2, the fantastic follow-up to the hit farming game! This time Anna is even more enthusiastic, active and full of great ideas! Fruits and vegetables, animals and birds, bakeries and textile factories – it's all waiting for you!Īfter spending a summer on her Grandpa's on farm, Anna dreams of having her own. Join Anna in her bustling new venture to raise a huge variety of animals and crops, including a nice sum of money. ![]() ![]() ![]() The AP story in The Manhattan Mercury also reported how Montgomery’s husband at the time of Stinnett’s murder, Kevin Montgomery, testified that she also lied to him about being pregnant. On December 10, 2004, days before the kidnapping, Boman filed a motion for change of custody of the two minor children who lived with Montgomery said that she would prove them wrong. He and his wife sent emails to Montgomery, telling her that they planned to expose her deception and use it against her in the custody proceedings. He knew that Montgomery was unable to become pregnant and that she was again claiming that she was pregnant. Throughout the fall of 2004, Montgomery was involved in a custody dispute with Boman. That was also reflected in the court record: Boman also testified that he had a court date set - January of 2005 - to gain custody of two of the four children they had together and he planned on using evidence of her faked pregnancies to win. However, Boman testified that Montgomery told him she was pregnant twice after she had the procedure before they split up. According to a 2007 Associated Press wire story featured in The Manhattan Mercury, Boman testified that after her fourth child was born more than two months premature, a doctor recommended that she undergo tubal litigation because he was “afraid (she) would not be able to carry another pregnancy to term.”Ĭourt records detail that, in 1990, “Montgomery claimed that her mother and Boman forced her to undergo the sterilization procedure.” A pretrial examination of Montgomery found that she would have been unable to conceive the baby she later confessed to kidnapping. Montgomery had four children between January of 19 with Boman, according to court records. ![]() Lisa Montgomery, a convicted killer from Kansas, is scheduled to be executed in December Montgomery’s First Husband Said That She Had a History of Faking Pregnancies The Daily News also said the couple had a “back-to-the-land” lifestyle, raising livestock and using a spinning wheel they had to make wool.Ģ. The Des Moines Register reported that Montgomery worked at Casey’s Carry Out Pizza while The New York Daily News reported that Kevin worked as an electrician. “Everybody that’s met her said she’s not quite right.” June Harred, the owner of a barbershop, told The New York Daily that she had been suspicious of Montgomery after hearing that she had had an earlier miscarriage. They also described her as friendly, but some said she was odd. After they divorced, Montgomery married Kevin Montgomery.Īccording to the Des Moines Register, Lisa and Kevin Montgomery lived in a farmhouse very close to town. Kleiner was not prosecuted for the abuse and from that point on, Montgomery “endured a tumultuous relationship with her mother.”Ĭourt records show that Montgomery married her step-brother, Carl Boman, once she turned 18. Montgomery’s stepfather, Jack Kleiner, “sexually assault(ed) Movant around the age of fourteen” and in February of 1984, her mother divorced Kleiner after she saw him raping Montgomery, according to the court record. Later on, Diane Mattingly, Montgomery’s half-sister testified that she remembered “walking on egg shells” as a child and “being made to feel like she was not good enough.” Her parents divorced when she was three and her half-sister, Diane, was removed from the home. The court record noted that Montgomery’s father was an alcoholic and her mother drank alcohol “to the point of inebriation” while pregnant with Montgomery. Īccording to court documents from Montgomery’s death penalty appeal, Montgomery - whose maiden name was Movant - was physically and sexually abused by her biological and stepfather. She’s been diagnosed with severe mental illness. After falsely telling friends she was pregnant, she killed a pregnant woman and took the baby. As a child, Lisa Montgomery was repeatedly raped by her stepfather and severely beaten. ![]() ![]() ![]() Most X-Files are akin to a '50s sci-fi picture, but this is a '70s exploitation shock-fest dolled up for television. Even in that vague plot outline, you get a sense of the episode's overwhelming depravity. Peacock escapes with her eldest son, planning to start a new family. She had been breeding with her sons for years, resulting in a clan of hideous murderers. Peacock (played to putrid perfection by Karin Konoval), the limbless matriarch living beneath a mattress. Their search leads them to the Peacocks, a family of inbred farmers who will go to any extreme to maintain their "cozy" little life. In the small town of Home, Pennsylvania, Mulder and Scully (the monster-chasing FBI agents who headline the series) investigate the strange discovery of a deformed baby's corpse. Even the darkest episodes of The X-Files are usually tempered by some make-believe creature, but "Home" was too close to. Perhaps that had to do with the fact that there were no overtly fantastical elements in the script. They were no strangers to horror, yet "Home" was disturbing even by their twisted standards. "We didn't think we were pushing the envelope of taste in the way people seem to ascribe to us." Morgan and Wong had previously written episodes about a mutant liver-eater, a demonic substitute teacher, and digital appliances ordering people to kill. "We were trying to make a terrifying show," James Wong said in an interview with The New Yorker. Outside of the title being a metaphor for their return, the pair hadn't meant for "Home" to be anything other than a classic monster-of-the-week episode. Glen Morgan and James Wong, the acclaimed writing team who worked on the first two seasons, had just returned to The X-Files after the cancellation of their show, Space: Above and Beyond. The X-Files can accurately be described as a sci-fi horror series, so it takes a special kind of morbidity to elicit the reaction "Home" got. Can your heart stand the ghastly truth of. No other episode of The X-Files was so grisly as to warrant a TV-MA rating. An ad for the airing had the following warning: "Only on Halloween would we dare an episode so controversial, it's been banned from television for three years." Some have called it sick, others have called it brilliant. ![]() Well, save for a special broadcast on Halloween 1999. Shocking! Gruesome! Horrifying! It scared viewers so badly it was banned and never aired on Fox again. Originally aired in October of 1996, this particular episode ditches sci-fi suspense in favor of Tobe Hooper-esque mayhem. at Christmas! Now, it is certainly unusual for a show of this nature to completely omit Halloween, but there is still an episode that can be described as a "Halloween special" of sorts. They even produced a holiday episode about ghosts haunting an old dark house. In 218 episodes filled with monsters, aliens, and zombies, there is not a single jack-o'-lantern to be seen. These particular episodes remain the scariest of the season, though not all of the scary parts of even monsters.Can you believe that The X-Files never had an official Halloween episode? That is to say, there was never an episode that explicitly took place during the spooky season. The mythology might not have always made sense, but the scariest threats in the series still hold up nearly three decades later. Updated on July 1st, 2021 by Amanda Bruce: Not every fan was happy with the X-Files revival series, but the original series is still looked at fondly by fans. This is where the scariest episodes also resided, featuring many horrifying monsters, creepy storylines, and disturbing moments. RELATED: 10 90s TV Series That Changed After Fan BacklashĪs with Supernatural, there were great Monsters of the Week episodes that were often even better than the mythology episodes themselves. ![]() In the series, Mulder was an FBI agent who was obsessed with searching for aliens while Scully was his partner, a disbeliever when they started. Years before Supernatural became a sensation, X-Files proved to be a ratings hit for viewers when it comes to dense mythology mixed with Monster of the Week episodes. ![]() ![]() ![]() This surety became stronger with the first couple of appearances of the lumbering, undefeatable enemies. I became almost immediately pretty sure that it the magic was gone, that the fear wouldn't be there. It also feels oddly primitive in the way it keeps interrupting the tension with sudden white light filling the screen, then some rather dubious over-acted voice-overs barking expository past moments as your movement is restricted. As I once more began my confused exploration of a decaying cancerous mansion, unsure who I am or why I'm there, the smeary, low res text and the shadows in corners seem extremely forced, unnatural. So I just adore that Amnesia began with a request that such players check their dumbassery at the door. No, you finished the game, as the creators intended you to do so. There's no phrase in all gaming that makes me bristle more than "I beat the game." I always imagine these people walking out of cinemas and punching the air in victory - "I BEAT THE FILM!" - or throwing a book across the room in a frenzy of success. But what I think what made it feel so much of its own, distinct from what "survival horror" had been before, was its opening statement appealing to the player to not "play to win". But putting them all together in one place felt really, really fresh. I can't argue that any aspect of it was original: sanity meters had appeared before, physics had already played significant parts in first-person gaming, and hiding rather than fighting has been a recurring theme throughout gaming. I'm sure there are ways to trace it back via your Resident Evils or your Silent Hills or whatnot, but for me in 2010, it seemed to come from nowhere other than a jagged-sharp left turn into a dark, dark dungeon, from Frictional's previous Penumbra series. At the time the graphics and physics on offer were really astonishing work for a tiny indie team, but what about almost a decade later? Can it still make me do that bum-clenched mad panic thing where I lean in forward in my chair in an effort to get away from the monsters faster? Or will it seem a little quaint now?Īmnesia felt like it came out of a unique space. But we all know how games age, and the magic can wear off. I return to Amnesia: The Dark Descent with one question alone: will it still scare me?Īmnesia scared the bejesus out of me in 2010 when it first came out. Past Perfect is a retrospective column in which we look back into gaming history to see whether old favourites are still worth playing today. ![]() ![]() ![]() Where to find Wellspring Crystal for keyblade upgrades in Kingdom Hearts 3 Typically, each tier of upgrade for each keyblade that needs it will only require one Adamantite an upgrade. Once you've enough Adamantite, you'll be able to use it to upgrade keyblades to their higher tier improved levels in the Moogle Workshop. The items that appear in chests are more finite, however. The two worlds where we've seen it appear in treasure chests are Sanfansokyo (Big Hero 6) and The Caribbean (Pirates of the Caibbean), so head back to those worlds and go hunting for chests. Adamantite also shows up in the later worlds of Kingdom Hearts 3.Asteroids in The Eclipse appear to have a slightly higher drop rate, so if that area is unlocked, use that one. Remember, rocks respawn when you reload into space after visiting a world, so you can farm this way. Keep an eye out for the blue-tinted rocks, and blast them to pieces with your Gummi Ship laser - if you're lucky, you'll get an Adamantite drop. It'll appear in the later two areas of space that open up to you - Misty Stream and The Eclipse. Adamantite can appear out in the space overworld when you're flying your Gummi Ship.There's a few places in KH3 where you can grab some Adamantite. Kingdom Hearts 3 is no different, and you'll need some to fully upgrade your keyblades. Keyblade upgrade materials more or less come in tiers, and once you've exhausted the upgrades that you can perform with Fluorite and Damascus, you'll then need some Adamantite, a common legendary crafting material found in all sorts of games, from Terraria to Final Fantasy to World of Warcraft. Where to find Adamantite for keyblade upgrades in Kingdom Hearts 3 On this page, we detail how to get your hands on both and farm them. We talk about this in our Kingdom Hearts 3 tips guide, but once you have your chosen gear you'll want to set about getting some upgrades.Įarly upgrade materials you'll need to gather are the much less rare Fluorite and Damascus, but as you get deeper into KH3 you'll need to track down rarer, more powerful crafting materials - including Adamantite and Wellspring Crystal, which are vital to keyblade upgrades. There's a lot of different keyblades in the game each with unique stats and abilities, and you'll want to pick one that makes sense for your play style, finding a few others that fit it to create an all-around solid setup. As you get later into Kingdom Hearts 3, keyblade upgrades require rarer items to perform - including these materials.Īs you get deeper into Kingdom Hearts 3, one major way to make your life a little easier coping with more powerful heartless is to power up your keyblade at the Moogle Shops. ![]() ![]() There is also an ‘endless river’, which allows visitors to simply float along on a 700-foot long loop. There is also Raging Rivers Water Park, which has a variety of waterslides ranging from flumes through to a vortex water ride. There is also a beach-style leisure pool, making it great for lazing around in the water or playing with the kids. Super Splash Park is a great choice for something relaxed as they have a standard 8-lane pool along with waterslides and a lazy river. One of the best places to do so, especially with kids, is a water park. If you’re visiting southern Illinois during the summer you may be tempted to find somewhere to cool off and relax. Highlights: Water parks can be a great way to relax during the hot summer days while keeping the kids entertained. The raging rivers waterpark in Grafton back in 1980 (photo credits: kdwoutdoors) Visit a waterpark The park is currently still less known, meaning it isn’t as busy as some of the more famous parks and the unique theme makes it fun for children and an interesting experience for adults.īoo Castle Park is a great way to spend an afternoon or a few hours between other activities.Īddress: 31 Homewood Dr, Carbondale, IL 62902-6151 The park has climbable sleeping dragon sculptures, castles, mazes, and more fantasy elements that are perfect for sparking the imagination in children. The park is designed as an ode to his childhood love of toy figures and painting wizard figures and his teenage interest in Dungeons and Dragons, a fantasy role-playing game. Jeremy Rochman Memorial Park, more commonly known as Boo Castle Park, is an exciting theme park with a touching back story.Īs the name would suggest, the park was created in memorial of Jeremy “Boo” Rochman, a 19-year-old teenager who died in a car accident in the area. ![]() Highlights: Some highlights include wizard statues based on actual wizard figures painted by Jeremy “Boo” Rochman and climbable sleeping dragons. Here we share some ideas for a wonderful family getaway in southern Illinois. Kid-friendly weekend getaways in southern Illinois It is also the endpoint of the Meeting of the Great Rivers scenic route.įor more ideas of things to do in Grafton, check out our previous post here.Īddress: Pere Marquette State Park, 13112 Visitor Center Lane, Grafton, Illinois 62037 Grafton is a great place for shopping for antiques and unique local goods. ![]() However, if you’re tired of hiking, you could try the SkyTour, an aerial skylift providing amazing views over the Mississippi and Illinois Rivers from great heights.įor something more casual you might want to explore the local shops. If you are looking for a great trail for wildlife spotting, you should hike the 5,9 miles Pere Marquette Outer Loop. There are many hiking trails as well as an active bird-watching community. While it might not immediately seem like an exciting place to be, Grafton is actually full of interesting and fun activities and things to see.įor example, Grafton is home to the Pere Marquette State Park, a beautiful state park with unique natural stone formations. Grafton is a lovely unassuming small town in southern Illinois. ![]() Highlights: Visiting Grafton can be great for exploring state parks, observing beautiful scenery, and absorbing the local culture. Pere Marquette State Park Explore Grafton This is a great way to support local businesses while enjoying the best the area has to offer. If you prefer staying in a cute cabin on the southern Illinois wine trail, click here.Īlong the trail, there are also many local businesses, restaurants, and cafes which make great extra stopping points. ![]() Some of the experiences available include the wildlife room of Honker Hill Winery, the vineyard picnics of Hickory Ridge Vineyard and Winery, and the unique boutique wines of StarView Vineyards.Ī number of the wineries also offer lodging for overnight trips. Several of the wineries offer unique experiences when visiting and so following the Shawnee Hills Wine Trail is a great way to try a little bit of everything. Many of the wineries along the trail are nationally and internationally awarded and many have carved a niche by specializing in a specific type of wine. Highlights: Highlights of the Shawnee Hills Wine Tour include sampling unique wines, enjoying the natural surroundings, and supporting local businessĪmong the beautiful nature of Shawnee National Forest is the well-acclaimed Shawnee Hills Wine Trail, a 40-mile trail of 11 wineries each with their own unique style. Welcome to StarView winery (photo credits: StarView winery) Weekend getaways in Southern Illinois for couples Drive the Shawnee hills wine trail ![]() ![]() ![]() Is the expense for repairs made to used property you acquired intended to put it in suitable condition for use? ![]() If this cost was for ordinary maintenance that was not done when it was necessary, it is a maintenance expense, and you deduct it as a current expense. You might spend a large amount of money for maintenance and repairs to your property all at once. This test is not a determining factor by itself. Generally, if the cost is of considerable value in relation to the property, it is a capital expense. What is the value of the expense? (Use this test only if you cannot determine whether an expense is capital or current by considering the three previous tests.)Ĭompare the cost of the expense to the value of the property. Therefore, an amount you spend to rewire is usually a current expense, as long as the rewiring does not improve the property beyond its original condition. For instance, electrical wiring is part of a building. The cost of repairing a property by replacing one of its parts is usually a current expense. This is the case because a compressor is a separate asset, and is not a part of the building. For example, the cost of buying a compressor for use in your business operation is a capital expense. The cost of replacing a separate asset within that property is a capital expense. Is the expense for a part of a property or for a separate asset? For example, the cost of repairing wooden steps is a current expense. ![]() If you replace wooden steps with concrete steps, the cost is a capital expense.Īn expense that simply restores a property to its original condition is usually a current expense. The cost of a repair that improves a property beyond its original condition is probably a capital expense. For example, the cost of painting the exterior of a wooden house is a current expense.ĭoes the expense maintain or improve the property? For example, the cost of putting vinyl siding on the exterior walls of a wooden house is a capital expense.Ī current expense is one that usually recurs after a short period. Does the expense provide a lasting benefit?Ī capital expense generally gives a lasting benefit or advantage. ![]() |