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Recognized gains and losses must be properly classified. Proper classification depends upon:
Changes
involve alterations, modifications, or transformations in conditions, situations, or objects over time.
Fusiform Shape
A streamlined, spindle-shaped body design seen in many aquatic animals, reducing water resistance and enabling faster movement.
Sharks
A group of elasmobranch fish characterized by their cartilaginous skeletons, five to seven gill slits on the sides of the head, and pectoral fins that are not fused to the head.
Whales
Large marine mammals belonging to the order Cetacea, known for their intelligence, social nature, and in many species, their impressive size.
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