Often dubbed as "Leaf Blowers", it's fair to say that some of ATI's past stock cooling solutions have been anything but quiet. Many ATI AIB's have ditched these stock coolers in favor of their own custom solutions, and from the images below we can see that Sapphire have taken a similar approach.
Rather than going for a generic 3rd party solution, Sapphire have teamed up with Korean silent cooling guru's Zalman who are well known for their "flower" style heatsinks.
Using the popular and well respected all-copper VF900-Cu (which actually retails for around £27), you can expect noise output between ~18-25dbA depending how how the cards BIOS is configured to manage the fan speed.
The VF900-Cu makes good contact with the X1950 Pro's RV570 core, and Sapphire have even gone to the trouble of using some kind of generic Silver-based TIM for improved heat transfer.
All of this seems to pay off very well considering the reported temperatures from Rivatuner came in at 34°C idle and 45°C load with an ambient temperature of 22°c.
The memory IC's are passively cooled by blue annodised aluminium chipsinks. These should prove pretty effective considering their close proximity to the airflow from the main Zalman cooler.
We can also see that the PWM mosfets on the back of the card have been given their own 'funky' gold aluminium heatsink to help dissipate heat, and promote greater voltage stability to the cards components.
The card has two DVI ports, both of which feature HDCP support and can be used with older VGA screens by use of the included DVI>VGA converter blocks.
I like the new OC3D recommended retailers search looks professional.
Looks good. One last ditch dx9 card before R600 rapes many, many psus?


text:
Roman Kobyletskyy is seen with his wife Erica, daughter Sophia and Bishop David Motiuk at Kobyletskyy's ordination to the subdiaconate.Courtesy of Deacon Roman Kobyletskyy
Seeds of priestly vocation grew in underground churches during Soviet regime
By Andrew Ehrkamp, Grandin Media
From underground to lockdown, Deacon Roman Kobyletskyy's journey to the priesthood spans from worshipping in secret under a Communist regime to an ordination with only a few family and friends because of the COVID-19 pandemic.
Deacon Kobyletskyy will be ordained on May 23 at St. Josaphat's Ukrainian Catholic Cathedral in Edmonton. Crowd limits mean that only 15 people will be present, but it will be livestreamed so his family overseas can watch.
"It's not the first time an ordination is going to be with a small number of people. I think that for the first three centuries of Christianity, it was kind of underground ordination because the Church was persecuted … The Church already has that experience," Kobyletskyy said.
"When you're living with an underground church, you still have hope that one day the church is going to be free. But living in a Soviet Union, you have more doubts that it's going to happen during your life."
The differences are obvious. Under the Soviet Union, the Church was persecuted and the government actively worked against belief in God. Under the COVID-19 crowd limits, being "underground" is voluntary to prevent the spread of a pandemic.
"Here we're relying even more so on God's blessings and God's presence in the world and within our lives," said Bishop David Motiuk of the Ukrainian Catholic Eparchy. "In times of openness, in times of challenge, God is always present with us. And the Church is always open. The Holy Spirit continues to act."
For Deacon Kobyletskyy, the "underground church" is a metaphor he uses to describe his ordination, which says has been four decades in the making.
Roman Kobyletskyy was born 40 years ago to Yaroslav and Halyna in Lviv – the largest city in western Ukraine ̶ the youngest of four children and the only boy. At the time it was dangerous to be a Catholic. The country was part of the Soviet Union, so priests and worshippers went underground, celebrating the Diving Liturgy in secret. If caught, they would face arrest, be spirited away, or worse.
"The priest would come to the house and no one knew when exactly he would come because everything was controlled by the government, even phones. They could listen," Kobyletskyy said. "We knew that on big feasts, like Easter, it's more likely that the priest would come on a Sunday.
"Our family was active in the underground church," Kobyletskyy added. "Some priests would come to my house for the liturgy, which had a big impact on my vocation. I saw very nice and good examples of priests, because being a Christian in an underground church meant that you're going to be persecuted, and to be ready for that, because one time it can happen."
When the priests were inside their home, the family made noise ̶ sometimes clanging dishes ̶ so that neighbours wouldn't know what was happening. Sometimes there were natural distractions.
"Sometimes when we forgot to use the dishes, dogs outside would start barking. Even God sometimes helped us," Kobyletskyy quipped.
Kobyletskyy's parents taught their children prayer, catechism, and love of God.
Bishop Motiuk said that experience will continue to influence Deacon Kobletskyy as a priest.
"When you have to hide, when you grow up in the underground church and still those seeds of faith were planted within his heart and within his whole being, especially by his parents and those who were close to him, that sense of the domestic Church is going to be something he's going to carry through with him in his ministry," Bishop Motiuk said.
"It's a sense that the Church is not something abstract, something institutional, but it starts within the family. I think it's going to have a lasting impact on him and in his ministry."
When he was 15, Kobyletskyy attended high school in Lviv. Upon graduation, he planned to study medicine but his application was denied.
"I never thought about being a doctor of medicine anymore," he explained. "At the same time, the priest is also a doctor. But the priest is giving not for the body but for the soul."
Kobyletskyy knew from a young age that he was called to be a priest. It just took him a while to answer.
"If you can interview every priest, every story is going to be different. But very common, or the same, is that you have been chosen," Kobyletskyy said. "Is it actually a vocation, that God calls me, or is this my imagination?
"I saw a priest's life is not a very easy life, and I questioned myself many times. Every priest is chosen by God, even if sometimes he would like to escape that ministry or vocation. God reminds you from time to time: 'This is your vocation and I can wait as long as you want. I have time. Come and see Me when you're ready.' That happened to me. I tried that at least a couple of times."
Kobyletskyy spent a year at a monastery, then studied theology in the city of Ivano-Frankivsk. After six years, he planned to be a priest but still had doubt that he was "worthy" enough.
"I think that Jesus on the Cross helped me to figure out that even if I'm not worthy enough but if it's God's calling, this is what I'm supposed to do."
Before his ordination, Kobyletskyy wanted to work to earn some money. His sister Hanna told him there was lots of work and a large Ukrainian community in Edmonton, where she lived.
He came to Canada in 2011 and worked in the oil industry. In 2016, he went to Ottawa to upgrade his theology studies and English skills. Three years later, he was ordained as a subdeacon and later a deacon. Finally he accepted Bishop Motiuk's invitation to be a priest in the Edmonton Eparchy.
"First of all, I can serve God and people," Kobyletskyy said. "I think that God chooses people to ministry because He loves them. God provides everything that I need for that ministry. This is the vocation of all my life. Preparation for that ministry was for 40 years. Thankfully He didn't prepare me for 100 years like Abraham for his first child!"
Initially Kobyletskyy was homesick for Ukraine, where his parents and a sister still live. However, he has now planted roots permanently in Canada. He met his wife Erica here, they married, and welcomed daughter Sophia on July 30 last year.
Kobyletskyy is looking forward to his ordination, even amid the COVID-19 pandemic. His advice to anyone is to "recognize the spirit when it calls you" to your individual vocation ̶ and not give up.
Bishop David Motiuk
Roman Kobyletskyy
Ukrainian Catholic Eparchy of Edmonton
Miciak finds great joy and unworthiness amid call to the priesthood
Video: Funeral for Father Don Stein
Alicia Chichak
Diocese of Whitehorse
Our Lady of Help of Persecuted Christians

redpajama_set_name: RedPajamaCommonCrawl


A Master Limited Partnerships (MLP) is a unique investment that combines the tax benefits of a limited partnership (LP) with the liquidity of common stock.
While an MLP has a partnership structure, it issues shares that trade on an exchange like common stock.
Today's MLPs are defined by the Tax Reform Act of 1986 and the Revenue Act of 1987, which outline how companies can structure their operations to realize certain tax benefits and define which companies are eligible. To qualify, a firm must earn 90% of its income through activities or interest and dividend payments relating to natural resources, commodities or real estate.
Tax implications for MLPs differ significantly from corporations for both the company and its investors. Like other limited partnerships, there is no tax at the company level. This essentially lowers an MLP's cost of capital, as it does not suffer the problem of double taxation on dividends. Companies that are eligible to become MLPs have a strong incentive to do so because it provides a cost advantage over their incorporated peers.
In an MLP, instead of paying a corporate income tax, the tax liability of the entity is passed on to its unitholders. Once a year, each investor receives a K-1 statement (similar to a 1099-DIV form) detailing his or her share of the partnership's net income, which is then taxed at the investor's individual tax rate.
One important distinction must be made here: While the MLP's income is passed through to its investors for tax purposes, the actual cash distributions made to unitholders have little to do with the firm's income. Instead, cash distributions are based on the MLP's distributable cash flow (DCF), similar to free cash flow (FCF). Unlike dividends, these distributions are not taxed when they are received. Instead, they are considered reductions in the investment's cost basis and create a tax liability that is deferred until the MLP is sold.
Fortunately for investors, MLPs generally have much higher distributable cash flow than they have taxable income. This is a result of significant depreciation and other tax deductions, and is especially true of natural gas and oil pipeline and storage companies, which are the most common businesses to choose an MLP structure.
Investors then receive higher cash payments than the amount upon which they are taxed, creating an efficient means of tax deferral. The taxable income passed on to investors often is only 10% to 20% of the cash distribution, while the other 80% to 90% is deemed a return of capital and subtracted from the original cost basis of the initial investment.
Let's look at an example of the mechanics of cash flows and taxes that occur when holding and selling MLPs. Let's assume an MLP is purchased for $25 per share, held for three years, makes cash distributions of $1.50/unit per year and passes through $0.30 of taxable income to each unit per year.
First, calculate the change in cost basis caused by the net return of capital — cash distributions minus allocation of taxable income — over the life of the investment. For simplicity, assume taxable income and cash distribution remains constant through the life of the investment, although in reality, these probably would fluctuate each year.
An important side note on the concept of reducing cost basis: If and when the investment's cost basis falls to zero, any cash distribution becomes immediately taxable, rather that being deferred until the sale of the security. This is because the investment cannot fall into a negative cost basis. This can occur if an MLP is held for many years.
MLPs contain two business entities: the limited partner and the general partner (GP). The limited partner invests capital into the venture and obtains periodic cash distributions, while the general partner oversees the MLP's operations and receives incentive distributions rights (IDRs). IDRs are structured when the partnership is formed, and provide the GP with performance-based pay for successfully managing the MLP, as measured by cash distributions to the limited partner.
Generally, the GP receives a minimum of 2% of the LP distribution, but as payment to LP unitholders increases, the percentage take of the GP through IDRs increases too, often to a maximum of 50%. The table below shows a hypothetical IDR structure outlining the payment split between LP and GP at different distribution levels.
For each incremental dollar distributed to LP unitholders, the GP realizes higher marginal IDR payments. For example, assuming 1,000 LP units outstanding, if $1,000 is distributed to LP unitholders ($1.00 per unit), then the GP will receive $20 (2% of $1,000). However, if $5,000 is distributed to LP unitholders ($5.00 per unit), then the GP will receive $2,810, as outlined below.
The corporate structure of MLPs can be more complex than a simple split between the limited and general partnership interests. In some cases, the GP may own LP shares. In other cases, the general partner of an MLP may be publicly traded, and have its own LP/GP split. Or the MLP may have other relationships with additional entities due to financing arrangements. But the most important relationship for the MLP investor to keep in mind is the cash distribution split between LP and GP, and how this will change over time as distributions fluctuate.
MLPs have remained relatively unknown in part because of their low level of institutional ownership and a consequent lack of sell-side attention. Mutual funds were largely restricted from owning them until 2004, but even now, MLPs present a cumbersome investment because funds must send out 1099 forms to their investors detailing income and capital gains in November, but may not receive K-1 statements from MLPs until February. This causes the potential for costly mistakes in estimation.
Individual investors are the principal owners of MLPs. Because few individuals know much about their structure and complex tax implications, they are often purchased for individuals by private-client wealth managers, although this need not be the case. As long as the individual — or his or her accountant — understands how to manage the K-1 statement and cash distributions, this investment can be perfect for an investor seeking current income and tax deferral.


The Family BBQ this past Saturday was a great success with no rain! We are in the last quarter of this race and we are giving it all we've got!
Thanks to so many of you who came out and showed your support!
We're sorry we missed it, but glad it was a great day, and that the rain held off!
We are praying for you. May the LORD be glorified in this race.
Next time you need a FISH piñata!


As Copenhagen Fashion Week is approaching it is time for another short Q&A with one of my fave menswear designers. This time I got a hold of cool cat unisex designer Henrik Vibskov.
Henrik, what can we expect from the Henrik Vibskov AW/15 show?
»A massive massage hands installation and a mix up of big silhouette jackets. Artwork inspired by the healthy massage world, written sounds and a attitude from this«.
»We have some good suits this season. I also like our knitwear programme called 'Harmonizer', and lastly – of course – the socks«.
»The Björk premiere at the la monnaie / Bruxelles opera in February and my big solo exhibition in Seoul, South Korea«.


text:
Osoby o tym nazwisku:
 Adam Łukomski – polski prawnik, poseł na Sejm
 Grzegorz Łukomski – polski historyk
 Jarosław Łukomski –  polski lektor, szkoleniowiec i trener biznesowy
 Józef Łukomski (1895-1975) – generał brygady Wojska Polskiego
 Józef Łukomski (1920-1996) – polski malarz i rzeźbiarz
 Marek Łukomski – polski koszykarz
 Mikołaj Antoni Łukomski – rzymskokatolicki ksiądz, opat, sekretarz królewski, mecenas sztuki i filozof
 Stanisław Kostka Łukomski –  rzymskokatolicki biskup
 Wiktor Łukomski – polski laryngolog

redpajama_set_name: RedPajamaWikipedia


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redpajama_set_name: RedPajamaGithub


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<feed><tipo>Rua</tipo><logradouro>Roraima</logradouro><bairro>Cajuru</bairro><cidade>Curitiba</cidade><uf>PR</uf><cep>82940330</cep></feed>


The wine racks RedRack are entirely made from "Redwood". This type of wood is fine and has the particularity to withstand very well a humid environment.
Redwood is a premium building wood. It has a chemical inside the pores that makes it weather-, insect- and rot-resistant. Redwood will last far longer than any other type of wood when exposed to the elements. It's perfect for almost any outdoor application but can also be used on the interior of a home.
Create a truly custom wine storage solution with our redwood wine racks. From diamond cube units to corner pieces and racks designed specifically for magnum bottles, you'll be sure to find the redwood wine rack elements that fit your needs.
All our wine racks are on display in our shop.
All the different elements can be delivered separately, you can combine as you need.


In 2004, I jumped into real estate with both feet, quickly becoming one of Asheville's top residential and commercial agents. My efforts earned me the 2005 Keller Williams "Rookie of the Year" award as the top Realtor® among more than 5,000 new agents in North and South Carolina. As I stepped onto a glamorous Las Vegas stage to accept my trophy, I was already looking forward to coming home to the mountains, rolling up my sleeves, and taking my career to the next level.
When I sit down with my clients, we talk a lot about lifestyle. Beyond the specifics of any particular property, we take a step back, take a breath, and imagine the kind of lifestyle that they want to live. What does the next chapter of their life look like and what will it take to make it happen? I ask my clients to "wave your magic wand" in order to envision an ideal outcome that will fulfill their hopes and dreams. And it works!
After a wildly successful start in "big city" real estate, I waved my own magic wand and reimagined how I could thrive at work and at home. I pictured a quality of life for me and my family that included a strong sense of community, small town charm, peaceful surroundings, and a home that could give us room to grow. Since transitioning to live and work in Saluda, first with Cathy Jackson Realty, which then merged to create the Beverly-Hanks Saluda office, I feel like I'm living my dreams and putting my expertise to the highest and best use for my clients. My performance has earned me Beverly Hanks "Platinum" status as a top producer every year and I feel like I'm right where I need to be.
My in-depth knowledge of the Saluda market and the surrounding area, combined with my above-and-beyond approach to providing personalized, professional services gets results for my clients again and again. I do it all. From land parcels, to family, vacation and investment homes, to high-end luxury listings, nothing brings me more joy than big hugs and handshakes at the closing table after a job well done. I encourage you to read through my testimonials to learn more about how I work and what I can do for you.
My family and I have called Saluda home since 2001 and we've loved deepening our roots in such an amazing community. My first home here was in an old summer cabin tucked away in a peaceful "holler" where the fireflies and cicadas put on a dazzling show each summer night. I've been hooked ever since. Now we live in one of Saluda's treasured historic homes in town, where we can walk to school hand-in-hand and greet our neighbors along the way.
I met my husband while attending Guilford College in Greensboro, NC and am now a proud Western North Carolinian. Our area is a natural paradise filled with outdoor playgrounds of all kinds. As a former wilderness guide working in locales from Alaska to Asheville, and now mom to two incredible daughters, I'm thrilled that adventure is always waiting for us just out the back door. Our family loves to bike, hike, backpack, camp, and paddle our way to the next journey together.
When I'm not in the office or on the trail, I love singing in with the Saluda Community Choir, writing my "In the Neighborhood" column in the Saluda Lifestyles, and volunteering my time and talents with a variety of community organizations and projects. As a local Realtor®, it is my great pleasure to help my friends and neighbors, new and old, realize their dreams.
Amy is a very close friend and a blessing to our community. I knew she would get the job done and find exactly what I was looking for. She delivered! She was everything I needed and made my first time home buying experience a piece of cake!
Great job, and quick too!
Amy Wood used very descriptive words in discussing my place in the mountains. She made me feel like it was indeed a special place. She is very personable and can sense the feelings and needs of others which was great for the seller. I would think those characteristics would be great for the buyer also. She made the experience of selling a place I was emotionally attached a most pleasant experience.
Amy is thoughtful, caring and supportive, and demonstrates a high degree of knowledge about the local real estate market. As a result, I was able to set an asking price that resulted in a quick sale. I would highly recommend Amy Wood and the Cathy Jackson team at the Beverly-Hanks office in Saluda to anyone who is looking for a place to enjoy this beautiful area.
We chose Amy based on prior proven results. The house we listed was not in Amy's locale (40 minutes away), but we felt that Amy could do the best job for us - and she certainly did. A total professional and a pleasure to work with, Amy did a fantastic job!
Amy Wood did everything related to the sale very well. I now consider her a friend and will contact her on return visits to Saluda to see my daughter and granddaughter. I met her husband and kids; a nice family. Her knowledge, experience, good humor, integrity and genuine desire to do the right thing and her best make recommending Amy easy.
I have bought and sold 10 homes. Amy made this by far the easiest and best !
She was excellent from start to finish the process. She is definitely THE one to recommend for for all real estate needs in the Saluda/Hendersonville area!
I highly recommend Amy Wood. She is professional, knowledgeable and Always has a positive and contagious attitude. Working with her was a real pleasure.
We contacted Amy on a Sunday morning to request her help in viewing and choosing a house. We had been searching on our own for over a month and had tried to,work with another agent wh never was available. She aborted her family plans, showed us two homes and discussed others in the following 24 hours. She helped us decide on the property which truly suited us best. We placed a bid on Monday afternoon which was accepted. Amy brings her full attention to clients. She listens intently to what is desired in a home and brings a positive attitude to finding the right House at the right price in the right location....all of this clearly aligned with the client's wishes. My husband and I have used Amy previously. We think there. Is no better broker....period! Amy is relentless in her availability and attention to getting the deal done!
Amy Wood personally contacts other agents to tell them about the listing. Amy Wood is really accessible. Always willling to discuss any issue that comes up. She researches the answer if not known to her. She is thoroughly knowledgeable about related professionals who appraise, inspect, and fix things! She also brings an amazing, positive intentionality to the sales process, engaging the Seller's positive vision also.
Amy Wood did an outstanding job. She took my whole story and circumstance into consideration and threw the book at helping me sell my home. She went to her own personal expense and she used gobs of personal time to assist me. I was a first time home owner, therefore a first time home seller, so I leaned heavily on Amy to help me get the maximum I could on my home in somewhat of a time-sensitive manner. Her marketing of the home made it a hot hot item from the first weekend it went on the market. I did everything she asked me to do to put the home's best foot forward and that kind of teamwork paid off....more for me than her, I'd assume as I probably whittled her down to a lesser per hour than she deserved. She may argue that she faired better than that, but I know there were multiple days she laid her head down and opened her eyes to thoughts of how to find and secure the best buyers for my home. I have a commercial property in Tryon that I will next ask Amy Wood to list for me and help me to sell. I am a life-long client of Amy Wood, out of Saluda, NC. Any seller or buyer is very wise to choose her.
I would recommend Amy to everyone based Amy's professionalism and the fast results we enjoyed both selling and buying property in Saluda. Always ready with an idea or a referral or simply an update, Amy kept us well informed through the entire process of listing, showing, contract negotiation and final closing. Completely positive experience based on trust, courtesy and professional experience.
Amy made our buying experience a delightful event. We look forward to enjoying our vacation home in Saluda!
Amy Wood is a wonderful agent who went above and beyond in every aspect of selling my home. I am grateful beyond measure!
Amy went above and beyond to find us our dream home. A historic home was very important to us and she took the time to get to know us and our preferences and never pressured us to go see homes that didn't fit what we were looking for. She was an absolute pleasure to work with!
Amy had mentioned to me the house on Frost Road a few months back, and I told her I wasn't ready yet to buy a house. But when I was ready, she not only helped arranged a rental deal to let me live in the house until closing, but she also helped - in two weeks- get the house move-in ready-- she coordinated plumbers, electricians, carpenters so that we could move in during Christmas break. Most realtors would have said it was impossible, but Amy does not know what that word means. She is a really hard worker, an organized person, and a friendly person. I knew that she was genuine in her work to get my kids and I into our new home as quickly as possible, and she worked hard to arrange a not-quite- traditional deal which worked out beautifully for both buyer and seller. She stayed in touch with me throughout the process and kept me up to date on anything I needed to know and do. She is the ideal agent for buyer or seller.
Amy Wood is an outstanding realtor. She is both knowledgeable and professional. Amy was prompt in obtaining a buyer for the property. She made the buyer comfortable with purchasing the house. Amy was accessible anytime she was needed to assist with issues between the buyer and seller. Amy was efficient in handling closing documents. I would recommend Amy Wood to anyone interested in either buying or selling property.
Amy Wood acted as a dual agent in our transaction. Despite being in a delicate position concerning buyer vs. seller, she handled everything in an extremely professional, friendly and timely manner. We will work with Amy again, if the opportunity presents itself and will tell friends & relatives about her.
Listed by Mountain Legacy Real Estate, LLC.


Add a dash of pink to your Mad Hatter costume with this cute accessory! These curly pink hair clips include two clips, with curly, pink synthetic hairs shaped into long ringlet curls. Strands of shiny tinsel are also woven into the hairstyle. The clips slide easily into your hair, and stay secure with a set of plastic teeth. Add these to one of our fairy costumes for an enchanting look this Halloween!


Image of the Trianglum & Fireworks Galaxies taken from Mt. Pearl, Newfoundland.
This is the Triangulum galaxy (M33) - one of our neighboring galaxies, taken September 24, 2014 @ Mount Pearl, Newfoundland. Images taken with a CPC1100 (on a wedge), 6.3 reducer/corrector and a Canon 6D (unmodified). Autoguiding using ED80, QHY5LII-mono and PHD2. Images captured with assistance of BackYardEOS. Stack of 11, 240 second subs @ 800iso (44min total integration time). Stacked and processed using PixInsight. I was impressed with this given the light pollution of Mount Pearl (which is typical of a small city suburb). PixInsight helped considerably with LP/gradient removal.
This is C12 (aka NGC 6946 the "Fireworks" galaxy) - discovered by William Herschel in September 1798. Images taken September 24, 2014 @ Mount Pearl, Newfoundland with a CPC1100 (on a wedge), F6.3reducer/corrector and a Canon 6D (unmodified). Autoguiding using ED80, QHY5LII-mono and PHD2. Images captured with assistance of BackYardEOS. Stack of 10, 240 second subs @ 800iso (40min total integration time). Stacked and processed using PixInsight.


If you are in the hospitality sector and own a commercial property, you could be entitled to significant financial benefits due to a little known area of tax-relief called capital allowances. Mark Tighe, managing director of capital allowances specialists, Catax Solutions, explains how to make the most of them.
Capital allowances are a form of tax relief available to anyone that incurs capital expenditure when buying, building or refurbishing commercial properties. In the case of hotels, B&Bs, pubs and restaurants, this could include anything from lifts and lighting to kitchen facilities and security.
Recently, a London hotel purchased for approximately £15m identified capital allowances circa £5.8m, ultimately leading to a benefit to the client of almost £1.9m. While this particular case is at the upper end of the scale, the average claim across the UK hotel and guesthouse sector is around £143,000 – an amount that any property owner would gladly benefit from.
Capital allowances are a particularly complex area of tax relief - most commercial property owners and, indeed, their representatives, are unaware of the potentially significant financial gains to be had.
In our experience, accountants generally only scratch the surface of the potential that a building (or buildings) may have. On the other hand, a specialist will undertake a detailed forensic survey of the property to determine exactly what is available, not just the obvious superficial costs but also the more in-depth items where more significant outlays can be found e.g. cabling, heating and air conditioning.
Yes, for two reasons. Firstly, if you have profits elsewhere within a group of companies, the capital allowances can be set against them.
Secondly, when the business becomes profitable and you have offset all your brought forward tax losses, the capital allowances will be invaluable. It is also possible to "disclaim" many of these allowances i.e. identifying and quantifying the amount qualifying for relief upfront but choosing to defer claiming the relief until it's actually required.
Yes, there are now. As a result of the Finance Act 2012, from April this year, capital allowances must be identified at the point a commercial property is bought or sold otherwise they could be lost permanently.
Figures from HMRC for the six months since the policy was implemented show that somewhere in the region of £160m has now been lost to commercial business owners, including the hospitality industry.
So, sizeable amounts of money that might have been used to spruce up hotels or add extensions to guesthouses have been lost, and more may follow.
No, capital allowances are your right as a commercial property owner, not a privilege. As such, they will have no effect on the capital gains tax or value of your property.
Quite simply, if you are a UK taxpayer and you own your business premises and / or have made improvements to one, speak to a specialist to conduct a capital allowances evaluation and ensure you claim what could rightfully be yours.


text:
YEN-YI ANDERSON, ESQ.
ROBYN GAO, ESQ.
WEI-AN WANG, ESQ.
YI-PIN CHOU
GAO, ESQ.
r.gao@aalawpc.com
Practice Areas: Business, Corporate, Immigration
Recent News & Insights:
"USCIS Issues Proposed Rule to Adjust Immigration Application Fees" Gao, Robyn, 2023
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Robyn (Qiongyu) Gao is an associate at Anderson & Associates Law, P.C. Robyn focuses her practice on business immigration and general corporate matters.
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J.D., Emory University School of Law (2021)
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A heavy equipment operator from 8th Engineer Support Battalion, 1st Marine Logistics Group (Forward) guides a Medium Crawler Tractor during the construction of a culvert at a village stability platform manned by special operations forces, June 21. The area proved to be kinetic as enemy activity was high. Several improvised explosive devices were found or struck along the route to the VSP, and insurgents also engaged Charlie Company with small arms fire.
Photo by 1st Lt. Tyler Morrison
Marine Engineers build outpost for special operations forces
29 Jun 2012 | 1st Lt. Tyler Morrison
HELMAND PROVINCE, Afghanistan -- Marines and sailors from Charlie Company, 8th Engineer Support Battalion, 1st Marine Logistics Group (Forward) fortified an Afghan compound during a two-week operation in order to create a suitable village stability platform (VSP) for members of Special Operations Task Force-West.
The mission required a full range of general engineering operations and mobility support. Due to the complexity of their task, Charlie Co. was reinforced by other members of 8th ESB including a motor transportation element, a security element and a heavy equipment element so they could focus strictly on their engineering role.
Special operations personnel planned to enter an area in central Helmand Province that previously lacked a coalition force presence, and they needed a fortified structure to base their operations from. To minimize the impact on the local community, the special operations personnel chose to fortify an existing Afghan compound rather than create a new VSP from scratch.
"Due to the prevalence of enemy activity and in order to maintain the element of surprise, we were not able to conduct an on-site survey that is usually performed on engineering projects," explained Capt. Brad Klusmann, Charlie Co. commander, 8th ESB. "All of our planning was done from aerial imagery."
More than 60 vehicles marshaled at 8th ESB's compound aboard Camp Leatherneck early in the morning of June 19, filled with engineering supplies and heavy equipment headed for the VSP.
Due to the remote location of the VSP, Charlie Co. had to blaze a new route to the objective over challenging terrain. Leading the way were members of Mobile Assault Company, 1st Combat Engineer Battalion, who provided route clearance support, ensuring the new route was clear of any improvised explosive devices.
Charlie Co. arrived at the Remain-Over-Night (RON) site, which served as a staging area for the engineer project, after a full day of travel. "Getting to the RON site and the VSP were the hardest parts," said Klussman. "Once we arrived at the VSP, we were able to get started on the engineering projects which we are much more comfortable with."
The next day, the company arrived at the VSP with SOTF-W personnel already in place. The Marine heavy equipment operators immediately began mobility operations to improve the route to the VSP as several streams made the approach difficult for some of the larger equipment.
"The heavy equipment operators put in a lot of time at the start of this mission, and they really adapted to the situation well," said 1st Lt. Christopher White, platoon commander, Charlie Co., 8th ESB. "Originally we were planning on installing a medium girder bridge to cross one of the gaps leading up to the VSP, but we ended up installing several culverts instead. We planned multiple courses of action for the mobility operations because we knew things could look different on-site versus from the air."
Once the heavy equipment operators improved the route to the VSP, the rest of Charlie Co. got to work fortifying the compound to meet the special operations team's needs.
First, they swept the area for improvised explosive devices. Then the Marine engineers fortified walls with Hesco barriers, demolished several excess inner compound walls, laid out a helicopter landing zone, built several guard towers, increased visibility from the compound and improved fields of fire.
"Our general support relationship with SOTF-W has been really good," said Klussman. "We want to support them as much as possible, but at the same time they have also been willing to listen and take advice."
The area proved to be kinetic as enemy activity was high. Several IEDs were found or struck along the route to the VSP, and insurgents also engaged Charlie Co. with small arms fire.
Despite these challenges, 8th ESB was eager to support SOTF-W and successfully accomplished the mission.
"This is definitely the most exciting mission we have completed during this deployment so far," said Lance Cpl. David Laviolette, motor transport operator, 8th ESB.
8th ESB , Charlie Company , marine engineers , Klusmann , White , special operations , village stability platform , Laviolette


The Great Wall of China; 长城 (cháng chéng), 万里长城 (wàn lǐ cháng chéng) literally translates to "The Long Wall of 10,000 miles" and it is one of the longest walls in the world. Over ten million people visit the Great Wall of China every year and the amount of information around how to properly explore this giant architectural landmark is overwhelming. If you are anything like me, I did a TON of research prior to witnessing the Great Wall of China. I didn't want to miss anything!
When I say two days in Riga it wasn't actually a full two days. And of course, two days is never enough time to fully explore all that a city has to offer but if you only have a few days in one of the Baltic capitals this is how you should spend it. Don't forget to bring a scarf, it's a chilly place! And check out my Riga: Bucket List to see and do all that Riga has to offer. Can't wait to head back to this chilly capital!


Salt Air's perfect oceanfront location in quiet Lincoln Beach brings you unobstructed views of the Pacific. The beautiful, contemporary decor of this immaculate home reflects coastal light and air with spacious rooms, including large, open bedrooms with ocean views. A rock-faced gas fireplace soars to the wood-lined cathedral ceiling in the comfortable living room, part of a great room with light hardwood floors and panels of windows overlooking the sea. The charming lower-level tiki room opens to the oceanfront deck, making it the center for fun with family and friends.
Short walk to the beach and south to tide pools on a rocky outcropping, or north to miles and miles of open seashore. The Lincoln Beach location puts you minutes away from fine dining, golf, shopping and the dramatic oceanfront town of Depoe Bay, and you're a short drive to the active marine harbor and tourist mecca of Newport--you couldn't ask for a better place to start your exploration of the Central Oregon Coast!
My friends and I stayed a long weekend at Salt Air and enjoyed walking on the beach, exploring the bluffs nearby and spending all night relaxing in the hot tub. This was an ideal location and a very nice place. I would definitely recommend this rental.
Charles, we are so glad that you enjoyed your oceanside vacation! Thank you for taking the time to review Salt Air, and we hope you get the chance to return. Enjoy your holiday season!
The view was amazing. The layout of the home worked very well for our family. Parking was great. We will be back!
Juli, it's great to hear that you will return again! Thank you so much for taking the time to post your review and have a wonderful Thanksgiving week!
The house was great. Right on the beach. Couldnt ask for much more.
Thank you for your review of Salt Air! We are glad you enjoyed your trip Donna! Hope you come stay again soon!
We had a group of nine people, it was perfect. There was enough variety of things to do in the area, everyone had fun.
Thank you Laurie for your review and feedback regarding your stay at Salt Air! We are so happy that you enjoyed your time here at the beach and that your group enjoyed the variety of fun things to do here on the coast! We hope that you can return soon for another wonderful stay!
The weather was amazing! We had a wonderful time celebrating our mom's 80th birthday.
Thank you for the review, Scott! We are glad you enjoyed your stay! Feel free to look up Meredith Lodging when planning your next getaway!
Beautiful view from the minute you walk in!
We enjoyed being able to watch whales, sea lions and birds and surfers! Was able to park in the garage which was a great plus. The location was pretty easy to find. We did have a sliding glass door downstairs that would not lock although it had a bar at the bottom of the door to keep it from being opened all the way but one phone call and they came and repaired it. The property overall needs some updating and repair, the bedding needs some attention as in washing the pads and vacuuming. There aren't steps into the hot tub and was happy I keep a folding metal stool in my pickup and we used it to get in and out of the tub. The downstairs bathrooms were not very clean. Had to hunt for towels and found them in the dryer. So had plenty after we found them. Some of the chairs are wobbly and so we were careful to use the ones that were sturdy. These homes are in a beautiful setting and are used constantly so keeping up with them is ongoing I understand that but some things should be taken care of as they could cause harm to the people who rent.
thank you Patricia for your review and feedback too! We appreciate your thoughts and suggestions and am sorry that you experienced some housekeeping issues upon your arrival. If that were to happen in the future, please do not hesitate to call our office so that we send someone to resolve any issues we can! We hope you enjoy your summer and that you can come back soon for another great stay here on the Oregon Coast!
We had a wonderful time at this house, we love falling asleep to the sound of the surf, and this house definitely delivered. The hot tub was great for watching the sunsets (it could use a step to get into it easier). And the rest of the house worked well for us, especially with the privacy of the second master bedroom downstairs. The location is great for getting to Lincoln City and Newport. We saw whales and the sea lions and seals came in on a couple of days to play in the kelp right outside the living room windows. We will definitely plan to stay at this house again.
Thank you Kelley for your review of Salt Air! We are so happy that you enjoyed this wonderful home and saw Whales and the other sea critters directly from the home!! Nothing better than sleeping to the sound of the surf! We hope that you can return soon for another amazing stay!
We loved the house. The only small issues were the hot rub jets didn't work properly, which did not matter much, because it was nice and hot, and with the roar of the ocean in view in the background it was still amazing and relaxing. Also 2 of the stove burners didn't get hot enough to cook food. The bathooms could use a few more towels, even hotels give you more than 2 towels in the bathroom. But its a breathtaking view, great location, and well worth the stay.
Thank you Bryan for reviewing your stay! We love Salt Air too and the location is just incredible! We are sorry about the hot tub jets not working, but we are so glad that you enjoyed your stay and we hope that you can return soon for another great getaway at the beach!
We had a lovely time and were very comfortable...loved having 4 bathrooms! We did notice some deferred maintenance issues, all were more appearance than utility issues. Also, there were 2 1/2 loads of laundry stuffed in the dryer when we arrived. We had to separate it to get it to dry. I hope your cleaning people don't try to stuff the washer that full (nothing will get clean).
Thank you Carol for reviewing your stay at Salt Air! We always appreciate feedback! Please come back and stay with us again soon here at the Beach!
Thanks for your review of Salt Air! We are so happy you enjoyed your stay, and agree that the views there are awesome! We hope you'll choose Meredith Lodging again the next time you visit the Oregon Coast!
So glad you had such a great stay Sachet! We look forward to working with you in the future and thank you for choosing Meredith Lodging!
Overall it was great. Great view of the beach, lots of whale sightings. Access to the beach for older people is just a short walk down the road.
Thank you Debbie for your review of Salt Air! We are so happy that you enjoyed Salt Air and the whale watching too! We hope that you return to us soon for another beach getaway!
Thank you George for reviewing Salt Air! We appreciate your input too and hope that we can assist you with your next beach vacation rental!
Our vacation was wonderful and the beach house was more than what we expected! It was perfect. Everyone had enough room if they wanted space, yet the family room was big enough for all of us to come together.
Thank you Yvonne for your review of Salt Air! We are so happy that you enjoyed the home and your stay! YAY! We hope you allow us to assist you with a future beach stay!
I agree with other reviews, it could use some TLC. One burner didn't work on the stove, TV in the bedroom didn't work, no pillow cases in some rooms. Nothing that could not be overlooked. Spacious, great location and what a view! Great restaurants in Newport and Lincoln City. Cute shops in Depoe Bay. Wish I was still there!
Sharlene, thank you for your review. We are glad that you had a nice stay at Salt Air! The views from this home are amazing and the property offers quite a bit of space throughout! Sounds like you had a fum time exploring the surrounding area during your stay! We hope to have you back soon!
All my family loved it. The view is AMAZING! The beach is pretty private. It was really nice to have very few people around. The house was super comfortable. The beds as well.
Thanks so much for staying with us! This is a wonderful home with great features inside and out. We look forward to having you again, please come back soon!
Curtis, we are thrilled you were able to spend time with your family at this lovely beach home! Glad that it was a good choice for your mother and wife as well. We appreciate your feedback and will look at making some changes with the homeowner to make sure items are well cared for. We look forward to having you stay with us again!
We rented the house for a church leadership retreat, and it was a perfect setting. We loved the layout of the house which was comfortable and the view was fantastic! The ladies especially loved the 4 1/2 bathrooms. The house was not as clean as we expected, and it needs larger cooking appliances for preparing meals for 8-10 people.
Gary, thank you for your review of Salt Air. We are glad to hear that you enjoyed this home and glad to hear that you were able to take in the amazing views! This is a lovely four bedroom property and offers many great amenities for groups visiting the beach. We appreciate your feedback regarding the cleaning and will make sure to have our head of housekeeping review the home to make sure there are items that are not missed. We hope that you will be able to stay with us again on future trips to the beach!
Amazing spot on the beach.
We love this place - stayed here two years in a row and had a fantastic Birthday. Highly recommended - super cute spot.
Hi Lori Sue, thank you for your review. We are thrilled to hear that you enjoy staying at Salt Air so much! This is a great oceanfront property and the views are absolutely stunning from this home! We welcome you back on your next beach getaway!
We had a great week at the beach and stayed at Salt Air. The home was great. However the DVD player would not play DVD's and needs to be replaced. We were glad we brought an electric grill as there was not much in the way to cook breakfast food with. We asked the rental agency for a list of dishes, etc that was supplied and they could not give is one. there was however plenty of dishes, silver ware and glasses. the beds were comfortable and the house was very clean. It appears the bathrooms had been recently updated. We would definitely stay as this home again but would bring our grill again and our own DVD player.
Thank you for your review of Salt Air. We are glad to hear that you enjoyed this beach home, it is a very charming home and offers fantastic views! We appreciate your comments about the DVD player and cooking utensils, and will make sure to have housekeeping replace these items for the next guests. Hope you can stay with us again soon!
Had a blast, beautiful weather, set up in house is great!
Salt Air sounds like the perfect place for your weekend with friends, Jana! We hope you can find an excuse to come back again soon!
We had two families of six stay at this absolutely wonderful home. The "Salt Air" home was everything that it was advertised to be, we had no disappointments at all. The views from every window in this family friendly home were BREATHTAKING! The location was right in the center of everything that is wonderful about the Oregon coast. We watched Gray whales spout while sitting on the deck and in the hot tub. We walked the beach every morning, watched the tides reveal a group of hidden rocks in front of the house and enjoyed the sound of surf through the windows all night. We had awesome weather but all year long this home would deliver delight to beach lovers, rain or shine. Thank you so much for making your home available to our families!
Your detailed review reveals so much of what people love about Salt Air, Lorne! How wonderful that you say whales from both the deck and hot tub--it's hard to match such a classic Oregon Coast experience! We're so glad that the home served your large group and that it was just as promised in our description. We hope you'll be back to enjoy more salt air at Salt Air soon!
Worth the price for beachfront!
This place was huge and welcoming! As soon as you walk in, you see the beach and waves through the wall to wall glass in the living room. The view was amazing. Great for seal and whale watching too! After a long day playing on the beach or visiting the many attractions in the area, the hot tub was extremely welcoming. The only thing wrong with the entire house was that the gas fireplace was broken.
We are glad to hear you enjoyed your stay at Salt Air, Tim! Thank you for letting us know about the gas fireplace. We will have maintenance check that out. It's nice to have a fireplace on rainy days. We appreciate you taking the time to leave feedback and hope to have you again soon!
Beautiful location. Tremendous sunsets. Hot tub was lovely. We had a great time and the space served our group of 12 well. Furnishings are very tired and uncomfortable and the home shows the wear of its age but it worked out great other than the hide a bed was really bad. I chose the floor for the second night. The time together with our family was priceless so it did make for a wonderful weekend. I'd suggest having instructions for media equipment and beach access somewhere.
Kimberly, thank you for your review. We are so glad that you and your family were able to get away to the beach for a few days! Salt Air is a lovely ocean front home with amazing views and is close to easy beach access. We appreciate your feedback on the furnishings and will make sure to pass along to the home owner. We will also make sure to have instructions for the electronics in the home. So glad you were able to spend time with your family and we hope to have you back again soon!