The line drawn from the eye of an observer to the point object being viewed by the observer is called the Line of Sight.
When you look upwards at an object (like a bird, plane, or top of a tower), the angle formed between the line of sight and the horizontal line is called the Angle of Elevation.
When you stand in a high position (like a balcony or cliff) and look downwards at an object on the ground, the angle formed between the line of sight and the horizontal line is called the Angle of Depression.
95% of Questions Use Tan: Since these problems almost always give or ask for the height of a building (Perpendicular) and its distance on the ground (Base), you will use $\tan \theta = P/B$ to solve them. Memorize these two values, as they cover almost every question:
• $\tan 30^\circ = 1/\sqrt{3}$
• $\tan 60^\circ = \sqrt{3}$