Steps in a staircase have two measurements. Tread and rise. The proportions of what we can see make more sense as treads rather than rises. Therefore the mattress is at the bottom. Also what we can see of the handrail would make sense in either direction.
I have a job that involves working with spreadsheets. I have Librecalc at home and both Libre and MSOffice at work. I have also had a college course about using Excel specifically. Both really can do mostly the same things but because MS does everything in a specific (backwards) way, people trained on MS who are not otherwise "computer people" can't cope with needing to unlearn and relearn. So the end result is paraprofessionals are locked in.
My mom's dad was 10 in the 40s and was too young to serve, he was the silent generation. My dad's dad was 20 in the 40s and served in the army, he was the greatest generation.
The way we do it in New York city is that the power bill has two columns. Delivery charges to pay for the lines and maintenance, and supply charges for the power generation. Both are per kW, like 3cents delivery plus 15cents supply. Plus a couple of fees and sales tax.
Steps in a staircase have two measurements. Tread and rise. The proportions of what we can see make more sense as treads rather than rises. Therefore the mattress is at the bottom. Also what we can see of the handrail would make sense in either direction.