A person enjoying the lake with some tubing and sunbathing.
A human sunbathes.
A man sits in a restaurant.
the bicyclist is on the ground walking
Use the Statement of Federal Financial Accounting Concepts as a reference.
A biker is fixing his motorcycle
A cop has his arm around a lady on the street.
A gain or a loss is calculated by the difference between book value loss and cost of modification.
The man is outside