When the property use changes from personal-use to income-producing, the deemed disposition can result in a capital gain. This is calculated by deducting the adjusted cost base of the property from the fair market value at the time of change in use.
When a file is created on a computer it is automatically given a set of properties such as date, size, and format. Changing properties can allow you to personalize the organization and synchronization of files on your computer. You can manually change some attributes in Windows 7 and Vista by using the Details pane at the bottom of each folder window. You can also access the Properties menu of the chosen file. If you use Mac OS X, file properties are called permissions, which you can change using either the Finder or a downloadable application. This guide shows how to change file attributes on both Windows and Mac OS X platforms.
To view document properties from the Open dialog box: On the Standard toolbar, click Open. In the Open dialog box, select the document for which you want to view properties. On the Views menu, do any of the following: To preview the contents of the file before opening it, click Preview. To view such properties as the size of the file and the date the file was last modified, click Details.