Sometimes the benefit is delayed over months or even years. In this case, the business creates a deferred revenue expenditure account to match up the expense with the value received, similar to depreciation accounts but for a different set of activities.
1 Table Top Water Dispenser is a smaller unit which can be placed directly on top of the table for dispensing hot or cold water. 2  Direct Piping Water Dispenser connects directly to the water source for an auto refill of constant hot or cold filtered pure drinking water.
It's a good idea to check the anode rod once a year, and replace it if necessary. At the bottom of every tank is a drain cock to empty the heater, and a valve on the supply pipe allows you to shut down the hot-water plumbing without affecting the cold-water supply to the house.