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.
MicrosoftÂ® WindowsÂ® 2000 Scripting Guide. File systems typically support the concept of attributes, information about a file or folder that goes beyond the folder name and size. For example, if you right-click a folder in Windows Explorer and then click Properties, you can access the attributes for that folder.