The practice of deferring capital gains tax liability on a gift by transferring the liability to.

Shoal area between two navigational channels.

Air that provides the necessary oxygen for complete, clean combustion and maximum heating value.

The number of revolutions that the motor turns in a given time period (i.e. revolutions per minute, rpm).

The specified amount a policyholder must bear before the insurers pay a claim. The inclusion of an.

A spar which projects forward from the bow of some boats, and extends the sail plan by allowing the headsails to be secured further forward.

The act of the U.S. Congress (1916) that created the U.S. Shipping Board to develop water transportation, operate the merchant ships owned by the government, and regulate the water carriers engaged in commerce under the flag of the United States. As of Ju ...

The local climate of specific place or habitat, as influenced by landscape features.

Air that is returned to a heating or cooling appliance from a heated or cooled space.

In the trading terms between companies, credit is the value of goods which one company will supply.

A unit of illuminance or illumination equal to one lumen per foot'. This is the illuminance provided by a light source of one candle at a distance of one foot.

Shallow keels, usually placed in conjunction with or in place of a center keel. Attached to each side of a vessel, they provide lateral resistance and stability, as well as support the weight of the hull of the ship on the ways when launching, or when in ...

A multihull with two hulls separated by a deck or crossbeams from which a trampoline is suspended; abbreviated "cat."

The lowest charge that can be assessed to transport a shipment.

In water transportation, the deliberate sacrifice of cargo to make the vessel safe for the remaining cargo. Those sharing in the spared cargo proportionately cover the loss.

Refers to a transaction made at a price lower than the preceding.

Line drawn through geographical points recording equal amounts of precipitation during a given time period or for a particular storm.

An instrument for determining the degree of polarization of light. See photopolarimeter.

Abbreviation for "Consumption Entry." The process of declaring the importation of foreignmade goods for use in the United States.