Cracking The Wholesale Ring Code

An important yet often overlooked aspect to owning jewellery involves maintenance. After all, who would like to see their several thousand dollar investment go to shambles because they failed to apply some simple tips? Even though wholesale rings don’t compare in cost to their real counterparts, it doesn’t hurt to take some straightforward steps to protect your investment. Since these rings are only coated with a precious material, they are much more susceptible to wear and tear. But by no means does this mean you should handle them with extreme care. They can take some roughhousing, but only so much.

Many of us engage in physically strenuous activity on a regular basis. If you are about to go shovel holes for your new fence posts or are getting ready for a game of tennis, it’s a wise decision to take your wholesale ring off. It can rub up against objects, substantially depleting the plating. Make sure you find an appropriate place to store it. Shoving it in your pocket where it can wholesale ring rub against your car keys and cell phone isn’t exactly the safest choice. Store it in a empty pocket or in another safe location.

If you want your ring to maintain its stunning gloss, it will need to be cleaned regularly. Many retailers offer jewellery cleaning sets that are great for this purpose. Some of these kits may require that you dunk your wholesale rings into a cleaning solution. Others employ a different approach, allowing you to scrub the ring clean with a pretreated sheet. Test the cleaning product on an inconspicuous area of the ring first before going ahead and cleaning the entire piece. This will prevent any mishaps.

A number of wholesale rings are sold with cubic zirconia stones or other synthetic stones used to mimic diamonds. After some time, these can invariably become dislodged from the ring. Part of the maintenance procedure should include checking that these stones are well intact. If one is showing signs of structural weakness, it should be attended to immediately. You don’t want to wait until you have actually lost the stone to get the problem taken care of. It might be possible to repair the ring yourself, using super glue on a hot glue gun. This can get messy, so you might be better off taking it to a professional. It if is beyond repair, you can luckily get a new one at an affordable price.

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3 Good Reasons to Buy a Matching Dog Collar and Lead

When it comes to purchasing the perfect dog collar and lead for our dog, the task can be often overwhelming. There are not only hundreds of different styles on the market, but also a vast range of designs and materials to choose from, leading to a lot of confusion for shoppers.

The first things to bear in mind when picking out a dog collar and a lead for your pet include which material is best for them, what kind of design is appropriate for their breed and how you intend to use the lead and collar – for long nature walks in the rain, for training a young dog, or just for a couple of daily walks around the local park.

For anyone looking to clear up the confusion around choosing dog collars and leads, research is the best option; look online for professional advice, or alternatively enquire at pet collars and harnesses your local pet store for the expert opinion of someone who works in the sector, as they will very likely be able to help you.

Many retailers now offer matching dog collars and leads, which can actually be a great option for many individuals purchasing this kind of kit for their pet. There are a few distinct advantages that buying a matching set has, which are worth bearing in mind as you do your research and then set about collar and lead shopping.

The first major advantage is that you will obtain two products that are designed to work well together as a set; the lead will often be of the same material as the collar and will therefore be designed to fit perfectly with it. In some cases, having disparate material can mean that one product is adversely affected by the other.

To give an example, a tough and rigid lead can pull too much on a softer collar, potentially stretching it or causing some damage. With a rigid collar and a flexible lead, the lead itself might become damaged if it is tugged upon too much by your pet and there is not much ‘give’ in the collar itself.

The second advantage of buying dog collars and leads in a set is that you can expect a similar level of quality from the chosen manufacturer, which can make purchasing a good quality item much more straightforward.

If you find a collar or a lead that you like and that is appropriate for your dog, look to see if the brand has also made matching items to make up a set. After you have found a manufacturer that you like and one that makes suitable items for your particular pet, you may well discover that all of their products are particularly suited to you.

It is worth bearing in mind that some manufacturers make mix and match sets, with various types of dog collar and leads to suit numerous breeds. You can therefore find a standard length leather lead to go with your greyhound collar, or a hard wearing polyester lead to match your polyester collar for a small, adventurous pet.

Lastly, a significant advantage of investing in matching dog collars and leads is that these items are much more stylish when they are coordinating! As mentioned above, many manufacturers offer mix and match type items so that you can find a perfect blend of practicality and style when you take your dog out for a walk.

For the style conscious, there is nothing better than owning a product that looks good and works well; for this reason, it may be an excellent idea to choose a set of items when buying a lead and a collar for your dog, as you will often find that these ‘all-in-one’ type solutions can be an excellent all-round choice.

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The Automated Sponsoring Funnel

Lets talk about the automated sponsoring funnel. The way you get to the point where you can have a automated sponsoring funnel is by generating enough leads a day coming through your sales funnel to the point where you have 30 to 50 leads or more a day looking at your information. This is done with marketing everywhere, blog post, article submissions, videos, hub pages, Google AdWords and many more ways of getting your content in front of eyeballs.

Once you have your sponsoring funnel created and you know what the conversion rate is you can determine how much traffic it takes before you sponsor someone into your main opportunity. For instance if you know it takes 30 leads to sponsor 3 people then you know that for every 30 leads coming through your funnel you will automatically sponsor 3 to 4 people. clickfunnels review scam So what you want to concentrate on is driving as much traffic to your sites as possible. When you know it takes so many leads to sponsor so many people all you have to do is scale up your marketing. This is the way the top producers in this industry create large downlines and large income on complete auto pilot.

This is a science of marketing and knowing how this works will allow you to build your business faster. So by doing some keyword research and posting to your blog and then to article directories and then doing a video, you can have targeted traffic flooding your sites. You will then start to see the power of marketing online and generating your own targeted leads that you can start building a relationship with and your business will begin to grow.

Setting up your own personal sales funnel is where it all starts. You will have to have your own capture pages and autoresponder follow up messages set in place. The best way to get this done is by using some of the awesome lead generation systems that are there for you to use. These systems will help you set up your own capture pages so you can get into the action of marketing your business fast. This is where a lot of people get it wrong and stumble around trying to figure it out. Why try to recreate the wheel and spend tons of time doing it. Using these systems can help you start driving massive traffic to your sites to have the people who are looking for what you have find you. In online marketing you don’t need to even deal with your warm market. You can go online and using blogs and articles and videos really start to grow your business in a rejection free mode.

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The Sales Funnel an Awesome Tool For Effective Internet Marketing

The sales funnel has been a part of conventional business and marketing for times untold. However lately it seems to me that the subject of using sales funnels in Internet business is popping up everywhere on the web. The truth of the matter is that folks want to know more about this marketing concept and how they can use it in their online business marketing efforts. If you would like to know something more about the sales funnel for effective Internet marketing I invite you to continue reading.

The sales funnel what it is.

No, a sales funnel isn’t an actual funnel. The use of the term “funnel” for this marketing concept is simply to help visualize and explain a sales process from the beginning to the end. Because it uses a wide entry way for potential customers “Unqualified Prospects” clickfunnels pricing page at the top and a much narrower opening for converted sales at the bottom the term funnel is an accurate comparison.

At the top or entrance to the sales funnel will be who we may consider as “unqualified prospects”; these are folks who could need your products or services, but you have never contacted them before. By the end of this funnel, several offers and sales actions later, you’ve gotten folks who’ve obtained your product or service and made a purchase as well.

Another reason the concept of a funnel is effective is that it makes it possible to monitor your potential prospects actions at different stages of the expanded sales process. Using the sales funnel, through figuring out the quantity of qualified prospects at each point of the process, it is possible to anticipate the number of prospective customers who’ll, after a while, turn into actual customers.

A sales funnel will allow you to see exactly what and where your sales process is failing or succeeding, or if your campaign isn’t getting a sufficient amount of prospective customers somewhere in the process. This information allows you to choose exactly where you should focus your attention and work to maintain sales at the necessary level as well as, to fulfill marketing goals. It’s used as a method to gauge and manage the customers sales process.

The sales funnel is actually an organized marketing process in which you methodically direct your prospects into becoming customers and, also, convert them into even more ready to spend customers. Your customer base gets scaled-down as your net profit goes up because you provide higher priced products and services to your ready to spend customers at the base of the funnel.

There are different types of marketing funnels they can be very simple to highly complicated in their design but they will all have a top or front-end and a bottom or back-end. Let’s talk a little about the purpose of both.

The Sales Funnel Top or Front – End

The top of your sales funnel will be the most active area of your process and requires the most consistent testing. You’ll discover virtually limitless front-end strategies limited only by your creativity and resources.
The main goal of the front- end will be to pull in prospective clients and convert them into buyers further down the sales process.

The prospective client becomes “qualified” once they opt-in or subscribe to something that you offer. This is the point in the sales funnel that the potential customer or “Unqualified Prospect” becomes a qualified lead because they have taken an action that actually demonstrates that may have enough interest to purchase your product or service.

For your front-end to be effective you must be able to drive targeted traffic to your website, blog, or squeeze page. The most effective methods and resources for doing this are article marketing, PPC adverts, social media (Google+, Twitter, Facebook, YouTube), banners, blogging, forum posting, content marketing and more.

You’ll find that there are numerous tools to “qualify” the “Unqualified Prospect”. One of the more effective is the use of a squeeze page where you can offer something of value that is relevant to your product or service that folks can get for free or drastically reduced price for the exchange of their name and email. The products offered vary from newsletters, video, e-mail courses, eBooks, related reports and more.

So we see that the front-end of the sales funnel is where folks are drawn into your sale funnel. Now what about the back-end?

The Back-End or Bottom of The Sales Funnel

The back-end or bottom of the sales funnel is where the main sales and profits are made. It usually contains your higher priced products. Basically these would be relevant to the same niche but delivered in a different format such as audio, video, live interaction or private consultation. The main difference concerning the front end and the back-end is regarding the type of client as well as the price of the product or service that is being provided.

By the time your customers have arrived at the back-end of your sales funnel they have not only taken you up on your free gifts, free valuable information but also may have purchased your basic product or service and liked it so much that they are eager to buy more from you.

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Casino Bonuses – Getting the Most Out of Online Casinos

Slots, roulette, poker and blackjack (to name but a few) are played all over the world, from the slot machines in the pubs of Australia to the high stakes poker tables of Las Vegas in the United States.

Online casinos are where most gambling enthusiasts are turning for their shot at the pot. But where does one start? Before you even get started, it may be wise to get to know the available bonuses at the many casinos. Not only will it ensure that you’re gambling sensibly, but it’s also imperative that you know what advantages are at your disposal.

Take a look through these internationally 918kiss recognized online casino bonuses, and then perhaps proceed to a casino for a trial in a training room, or free room to try your hand.

Monthly Casino Bonus

As an added advantage, some online casinos offer a Monthly Casino Bonus, which means you receive a certain amount of credit at the start of the month. Some casinos pay quite a considerable amount when it comes to Monthly Casino Bonuses; it could be all you need to up your luck.

Exclusive Bonuses

This is a bonus unique to some of the casinos on Casino Cash Journey – the bonus means that online casino players will receive special bonus offers.

New Online Casinos Bonus

The supply and demand of online casinos is growing every day, and newer casinos like to entice players in with New Online Casino Bonuses. These added promotions give you an upper hand, especially during the touch-n-go trial period.

Free Spins Bonuses

Sometimes online casinos offer what is called a ‘Free Spins Bonus’. Casinos may provide players with free credit, or playing time to chance their luck. Not only is this great because you’re playing with the house’s money, but it’s also a fantastic way to try other game styles, or other casinos.

Please note that there is no deposit required to play, but it is sometimes required to claim your winnings from the casino.

No Deposit Bonuses

What better way to take an online casino for a test run, or for newcomers who wish to test the waters, than a casino which offers No Deposit Bonuses. This allows you to enter a casino without putting down collateral, or making a commitment. With this bonus you’re free to come and go as you please, but please keep in mind that to claim your winnings it is usually necessary to make a deposit.

Refer-A-Friend Bonus

Some online casinos employ a ‘Refer-A-Friend Bonus’, which you can take advantage of by successfully inviting your friends to play online. Each time you complete a referral you will receive free credit, or sometimes free plays.

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Consulting As a Career Option

Are you tired of working for someone else? Do you want a flexible schedule? These are a couple of the reasons why individuals pursue their independence by becoming a consultant. Other reasons include being laid off or a desire to find their passion.

Currently there are over 80,000 consultants and this number is growing every year. A consultant typically provides a service; is an expert in a special area. A good consultant has developed this expertise through years of experience in a specific line of work. One individual I know worked in the marketing field for over 10 years and then decided to pursue a career as a marketing consultant. Examples of other types of consultants include: computer consultant, research and development consultant, and career consultant.

Assess Yourself

Consultants typically have several characteristics common to successful entrepreneurs. Those include being a calculated risk taker, proactive, immigration to canada from india highly innovative and flexible, and disciplined. While entrepreneurship is not an all-or-none trait, it can be viewed in the context of a range of behaviors. The good news is that you don’t have to be born with these traits! You can develop them over time with a little desire and hard work.

Try the Seven Stories exercise to see if being a consultant makes sense for you. Start by brainstorming 25 accomplishments over the course of your life. They can include accomplishments from your childhood along with work-related accomplishments. For example, maybe you had a Kool-Aid stand as a child and earned enough money to purchase a brand new bicycle. Or maybe in your current job you are sought out by co-workers as the expert at solving the company’s customers’ problems.

Keep in mind your accomplishments need to be something you did well and enjoyed doing. Next, select your top seven, ranked according to the satisfaction they provided. Then, on a separate page for each of the seven, write down all that went into that accomplishment: list the roles you played, the skills required, the types of people you worked with. Once you have the seven accomplishments, next look for threads, for the common denominators. Do you see a common thread of helping others and/or being seen as the expert?

Let’s say you are interested in being a consultant and your Seven Stories exercise and other assessments indicate that a career as a consultant is a good move for you. Next you will want to develop a business plan to see if it’s a viable option.

The Business Plan

Establishing your independent consulting practice generally starts with developing a business plan. A business plan is the document you use to manage and control your practice. You can refer to it to see if you are on track. You will also need a business plan if you want to borrow money from a bank or investors.

The next step involves making some logistical decisions; including choosing an office location, determining what office equipment is needed, and deciding on a location to hold client meetings.

What Do Consultants Do?

Consultants listen, investigate, analyze, recommend, catalyze change, and implement. Effective consulting requires proficiencies in interpersonal and intrapersonal skills. Interpersonal skills include presentation skills and professional materials, relationship building capabilities, listening/communication skills, time management skills, and conflict resolution. Intrapersonal skills include persistence, the ability to prioritize activities, and being a global thinker.

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Play From Your Home and Enjoy Huge Discounts with Online Poker

Following when its showing up in 1990′s, online poker has extended in general attestation. Piles of people select it scanning for different redirection works out, others like everything related with hazard; besides even individuals try to make the living by it. In any case, there isn’t commonly a difficult person that doesn’t consider triumph. The thing is online poker objectives are altogether all the all the more persuading for it.

Basically, B&M betting houses have significantly progressively noticeable putting resources into setting up poker diversions; in this way their “rake” is certainly higher. Next, the poker’s bigger part rooms grant to put being alluded to really smallish wholes, just a couple of nickels, or genuinely to bet free, which mesmerize learner’s and individuals of lower wage. Also, electronic poker objectives give a choice of putting down chief focuses concerning your associates. Other than that, online poker adventures work at a more basic speed than whichever wagering club merchant. Despite the way that an affirmed dealer needs two or three minutes to play out all the vital controls with playing a round of cards, poker applications may do it straightaway, despite they don’t have distinctive regular moderate downs that can occur in locale based betting houses. Additionally, in the net an individual find the opportunity to assist contenders from various nations, with specific limits and strategies for playing. Playing with them is remarkably noteworthy for preparing.

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There is an astonishing degree of online poker distractions still they all have heaps of likely properties. A section should know the arranging of card planning which display the victor. Poker undoubtedly is an amusement where correspondingly as arranging and motivation are utilized, so evaluating the open passages is amazingly fundamental. One’s triumph is creating on an essential level thinking about one’s health and capacity to eviscerate substances from the mental point of view. Concentrating on bearing can offer you the essential data.

Everybody should visit online poker objectives and social occasion trades. To wind up a great poker player you should experience the shrewd materials all around and a brief span later have much practicing to ace the strategies. The ideal authenticity to overview one’s betting strategies is genuinely to share at online agen poker online competitions made in all poker areas. There exist free moves in which no attestation charge is settled, yet it’s a genuine dispute and recognizes near uneasiness. In the event that a match is filtered through with real wagers the prize can be a huge proportion of cash just as rather in like way a welcome to a reality enormous showdown. Not identical to square and-mortar wagering club poker, the web collection of poker has the likelihood of synchronous playing at two or three tables. Thusly, capable players with fast response may fabricate their own augmentations. In this manner, it’s obvious poker playing is a canny improvement yet not daring wagering.

Online poker distractions likewise give the accommodation of playing in the solace of your home. You don’t need to go to standard wagering club foundations to play a joy; to the avoidance of everything else, you don’t experience to difficulty yourself of looking captivating to satisfy the general open in the clubhouse or consent to dress benchmarks.

In like manner, there are all around different prizes – , for example, free cash – that you can win or endeavor when playing on the web. With the firm challenge among arranged poker districts, proprietors of these affiliations need to devise drawing in thoughts to transform you into their steady supporter.

In addition, poker online terpercaya goals nowadays beginning at now have fuses that will by and large change them into long range easygoing correspondence zones where individuals can make their profiles and collaborate with others.

Capacity to Instantly Take Notes on Opponents

A normal player routinely watches propensities of his enemies that help uncover what cards they are liable to hold. In a live wagering club it is extraordinarily annoying or difficult to record those impressions in a brief instant. Regardless, in an online room this is only an issue of writing in some short notes on a draw down screen. These notes can be held for whatever time length that an adversary plays under a comparable screen name. This extraordinary position is itself expanded due to the straightforwardness of finding these players later on. Most online poker objectives have a “discover a player” highlight that awards you to sort in their screen name and find, rapidly, where they are playing. So in the event that you’ve seen that a player is a free dormant enemy, you can search for him again in a future stimulation and change your play as prerequisites be. In the event that basically “figuring” was generally so trademark.

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A Quick Security Guide to Your Android App Development!

Android, a Linux based open source mobile operating system from Google, has absolutely transformed the mobile world today. The statistics reveal that the sale of Android based phones is much higher than that of iOS, and so is the user demand for their app development. As a consequence, android app development markets worldwide are flourishing at prolific rates.

No matter how much is the demand, accomplishing the same is a process not always as simple as it sounds. Although, the SDK for Android OS is available free, but its app development process can take you a long way around. With an array of Android based devices and distinct flavors of its OS releases, the security of Android devices can largely be a concern.

So, here we will determine what all can be done to implement the security features to ensure the safeness, as well as improvise the quality of the Android apps in your organization.

  • Be Cautious of What all the App Stores in the Device: You should be careful of what all the application stores on the mobile device, which includes parameters like what is cached and logged, as well as what is stored within the structured data. Common vulnerabilities include unsafe storage of user credentials, and sometimes even the passwords within the structured data storage system or the system cache.
  • Use Encrypted Communication: It is advisable to communicate with the backend application server in an encrypted format. Use of certificate pining is a good example of enhanced security and best practices, as it is becoming a new trend in mobile app development.
  • Don’t Trust Upon any user Input with Web Applications: As with web apps, all user input should be treated as un-trusted with Android applications as well. Various issues involving cross-side scripting (XSS), SQL, JSON/ XML and OS command injections, need to be handled by both the client and the backend app server. Therefore, it is recommended to avoid using classes with known vulnerabilities in the code.
  • Refrain Storing any Sensitive Data: Avoid storage of sensitive information as much as possible for your Android device, especially during the run time. Doing this will discourage the hackers and prevent them from erring with your mobile app. The whole idea behind this is data processing, when need be and delete the same as soon as the requirement ends. Data, not required, should be encrypted.
  • Go through Perplexity: It is very gbwhatsapp important that your Android apps face the obfuscation process. This should be done to encrypt the key that has been used in the encryption. A good approach would be to refrain from downloading the encryption key from the server, during the run time.
  • Avoid Redundant Permissions: Excessive permissions should be avoided for Android apps. Try to edit only the most urgent ones. It should be a strict “NO” to use permissions that access personal information, in order to avoid anything from going wrong in case of a data violation.

Concluding the discussion to our security tips for Android Application Development, remember that is essential to incorporate an efficient app development life cycle having multiple protection layers. Also, endeavor to access your mobile with a strict security checklist. This can help identify vulnerabilities present within your Android app.

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How to Compare Online Casinos

Whether gambling online is a serious pastime for you or a casual hobby, choosing between the hundreds of online casinos available online today can be rather intimidating. After all, every online gamer has their own unique personality, likes, dislikes and preferred games. Just as every player is different, so are online casinos. Below are the basics to consider when shopping around for an online casino that will meet your gambling needs and then some.

It’s All About the Games

When it comes to online casinos, I come to play and I play to win. But first and foremost, I come to play. That means that you’re not going to stick around playing a game you don’t enjoy. Even if you play a game common to all casinos like poker, if the interface is weak you are all but guaranteed to make a fast “exit.”

Because online casinos only feature games where wagers are involved, you 918kiss might think your choices are limited, but you couldn’t be farther from the truth. Many companies pride themselves on thinking outside the box and offering new and innovative games that raise the bar in terms of graphics, sound and playability. It is a good idea to get an idea of which online casinos carry games that you are interested in playing. Companies like Rival and Cryptologic are just two of the many top online casino software providers that push the envelope with every game they put out.

Also know that each software provider has their own style. Rival, as I mentioned above, has stellar games, but tends to cater to the younger crowd of online casino players. They focus more on graphics and games that appeal to “video gamers” more than anyone else. Where as Cryptologic has a knack for taking classic games and making them fresh and exciting again.

Banking Features

Naturally people when playing online, one wants to make sure that they are able to access their money as quickly and conveniently as possible. Most online casinos offer simple depositing processes whereby you deposit money into an account for use within that particular online casino. Still, not every casino operates the same way. RTG and Playtech incorporate their own software methods to manage money while Cryptologic uses “Ecash.”

Look for Peer Reviews

An online casino will tell you anything and everything to get you to gamble at their online casino. Can you blame them? They want to make money. It is in their best interest to sell their online casino as the biggest and the best. Therefore, your best bet on researching an online casino is to search for customer reviews on gambling review websites.

Online gamers are passionate about the casinos they love and venomous towards those they hate. Before spending a dime, it behooves you to read some reviews and benefit from the experience of others. There are so many sites out there offering top-notch, third party reviews of online casinos. Even though you’ll be gambling at the casino, it’s best not to gamble on a casino.

 

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Commercial Casinos Energy Policy Act Tax Opportunity

The Casino Environment

Before the recent economic downturn, commercial casinos collected at least $30 billion in revenues each year from 2005 through 2008.1 During this period, US casino owners built new facilities and expanded the size of their existing facilities. As a result of the economic downturn, new US commercial casino construction has come to a screeching halt and casino operators are now focused on existing facility cost reduction.

The Section 179(D) Tax Provisions

Increasingly, casino operators are taking advantage of the EPAct IRC section 179(D) commercial building energy efficiency tax provisions, which have been extended through 2013. EPAct tax deductions are available for qualifying energy reductions in lighting, HVAC(heating, 918kiss ventilation, and air conditioning), and building envelope. (Building envelope consists of the building’s foundation, walls, roof, windows, and doors, all of which control the flow of energy between the interior and exterior of the building.)

The Nature of Casino Properties

Commercial casinos often encompass hotel resorts, which offer attractive packages of services for their corporate and family customers. Casinos are particularly suited to EPAct because of their large gaming floors, hotel occupancy rooms, meeting halls, and parking garages. Each of these features typically consumes large square footage and the EPAct benefit has a potential for up to 60 cents per square foot for each of the three measures described above. Some of the smallest commercial casinos are about 50,000 square feet while most American casinos are typically over 100,000 square feet. One of the largest ones, MGM Grand on the Las Vegas strip is almost 2 million square feet. Hotels themselves are the most favored of Section 179 building category. (See “Hotels and Motels Most Favored Energy Policy Act Tax Properties”)

It is common to think of commercial casinos as located in two states Nevada and New Jersey. While it is true that these two states have the largest commercial casino revenues, there are 12 states with commercial casinos in the United States, the other commercial casino states are: Colorado, Illinois, Indiana, Iowa, Louisiana, Michigan, Mississippi, Missouri, Pennsylvania, and South Dakota. Members of the American Gaming Association have publicized some of their commitments to energy reduction. Reporting casinos include Boyd Gaming Corporation, Harrah’s Entertainment, Inc., and MGM Mirage. They have projects which include significant energy savings via cogeneration, ERV(energy recovery ventilation), more efficient HVAC units, replacing incandescent lights with energy efficient lightings, windows with energy efficient day lighting systems, solar thermal storage and numerous other energy saving initiatives.

The underlying rule set to qualify for the Section 179D lighting tax deduction makes casinos and particularly casino hotels the most favored property category for the tax incentive. The rule set requires at least a 25% watts-per-square foot reduction as compared to the 2001 ASHRAE (American Society of Heating Refrigeration and Air Conditioning Engineers) building energy code standard. Full tax deduction is achieved with a 40% watts-per-square foot reduction compared to the ASHRAE 2001 standard. The ASHRAE 2004 hotel/motel building code standard requires 40% wattage reduction, which means that any hotel or motel lighting installation that meets that building code requirement will automatically qualify for the maximum EPAct tax deduction.

Occupancy Rooms

For most other building categories, the Section 179D tax provisions require compliance with the bi-level switching requirement. The comparison is always based on wired rather than plug-in lighting. Casino hotel occupancy rooms have a major advantage in that they often use plug-in lighting, and because these rooms function as hotel and motel spaces, they are specifically excluded from the tax bi-level switching requirement. Since occupant rooms are usually one of the larger spaces in hotel casinos, casinos are typically able to use energy efficient lighting to generate large EPAct tax deductions for the facility.

Back of the House Spaces

Casinos often have large kitchen, storage, and laundry (so called back of the house) spaces that have historically used T-12 fluorescent lighting. This lighting is so energy inefficient compared to today’s lighting products that it will be illegal to manufacture in the United States after July 1, 2010.4 Once manufacturing of these prior generation lighting products ceases, the cost of replacing these inefficient bulbs will increase. Simply stated, casinos should consider acting now to replace these lighting fixtures to save both energy and lamp replacement costs. The EPAct lighting tax incentive can be used to address the opportunities related to these legally mandated product changes

Ball Rooms, Banquet Rooms and Restaurants

These areas of casinos have historically used designer type lighting that is energy inefficient and often very expensive to maintain and replace. In particular, replacing bulbs and lamps in high ceilings is very costly since expensive mobile hydraulic platform equipment must be rented or purchased to handle the replacements. New lighting products and, in particular, light emitting diode (LED) products, use a fraction of the energy and have a much longer useful life and are now being substituted. The combination of large energy cost reduction, operating cost reductions, utility rebates and EPAct tax deductions can greatly improve the economic payback from these more costly lighting upgrades.

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