第四条 增值税法第四条第四项所称服务、无形资产在境内消费，是指下列情形：
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This decision seems to be one of the more hotly-contested among ergo enthusiasts. A conventional keyboard has staggered keys, with each row slightly offset to the rows above and below it — so the A key is about halfway between the Q and W above it. This is a holdover from vintage mechanical typewriters, in which each press activated a hammer that smashed ink onto paper in the shape of a letter. To fit the hammers as close together as possible, while still allowing for finger pads, the keys were staggered.
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