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.
Evaporation fog is a specific type of advection fog. It occurs when you get cold air advancing over warm water or warm, moist land surfaces. In this situation, fog forms as water from the surface evaporates into the cold air and then saturates (Figure 8f-6). This type of fog can also be called steam fog or sea smoke. Figure 8f-6: Evaportation fog forming over a lake as cool air flows over the warm water. (Source: NOAA Photo Collection Website).