Angle of Elevation: Let AB be a tower/pillar/shell/minar/pole etc.) standing at any point C on the level ground is viewing at A.
The angle ,which the line AC makes with the horizontal line BC is called angle of elevation .so angle ACB is
Angle of Depression: If observer is at Q and is viewing an object R on the ground ,then angle between PQ and QR is the angle of depression so angle PQR is angle of depression.
Numerically angle of elevation is equal to the angle of depression.
Both the angles are measured with the horizontal.