The actuarial tables below and some of their uses are explained in more detail in the following IRS publications: Publication 1457 provides examples for valuing annuities, life estates, and remainders generally. Publication 1458 provides examples for valuing interests in unitrusts. Publication 1459 provides examples for valuing remainder interests in depreciable property for income tax purposes.
Mist is a phenomenon caused by small droplets of water suspended in air. Physically, it is an example of a dispersion. It is most commonly seen where warm, moist air meets sudden cooling, such as in exhaled air in the winter, or when throwing water onto the hot stove of a sauna.
Water that has condensed onto objects near the ground when their temperatures have fallen below the dew point of the surface air. Evaporation (mixing) fog. Fog produced when sufficient water vapor is added to the air by evaporation, and the moist air mixes with relatively drier air. The two common types are steam fog, which forms when cold air moves over warm water, and frontal fog, which forms as warm raindrops evaporate in a cool air mass. See Evaporation fog.