text:
This musthave men's jean takes dark vintage denim to a new level of cool masculinity. The fit is 7 For All Mankind's classic straight leg, which is comfortable yet tailored from waist to hip with a button fly and a true straight leg opening. Subtle distressed details at the waistband and sexy scruffy fading give this jean an intriguing depth of character.
Product Code: SMNL390CF
Details & Care
- Measurements based on Size 32
- Approx. Inseam: 34 in
- Rise: Front: 8 1/2 in
- Leg opening: 16 1/2 in
- Ultra-light Fabric
- Measurements may vary based on size, fabric and wash
- 98% Cotton 2% Elastane


text:
The CEO of Gearbox and overall nice guy Randy Pitchford announced earlier tonight that the upcoming Mechromancer class for Borderlands 2 will be dropping into Pandora a week earlier than scheduled. As posted by Game Informer, Gaige and her robot pal Deathtrap will be hitting the digital stores, "… by the end of today," as tweeted by Pitchford.
Gaige was initially introduced before the game's release as a part of the Premier Club Pack, obtained by pre-ordering the game. She'll be available for the folks that purchased the game after September 8th for $9.99, or 800 Microsoft Points.
Also released today were her skill trees, which you can tinker with on the game's website. For the life of me I can't figure out her Ordered Chaos tree and its Anarchy system. I can stack Anarchy, but then I lose it if I reload early, but can gain more for every one I get but can lose…gahhh. I'll just stick with the Girlfriend Tree. Go have fun folks, and let us know what you think of Gaige in the comments.
Sources: Game Informer, Pitchford's Twitter, Mechromancer Skill Tree

subset: commoncrawl


text:
The "free fall" phase of the California housing market bust could end soon, as bargain-hunters begin buying homes in parts of the state hardest hit by foreclosures, according to a new economic report.
The quarterly UCLA Anderson Forecast said foreclosure rates will remain a significant problem in the state at least through the end of 2008 and into 2009, economist Ryan Ratcliff wrote in one section of the overall economic forecast. But "we may be transitioning from the free fall" of widespread foreclosures that drive down home values and prompt more foreclosures.
Ratcliff said the fact that home sales in some Bay Area and Southern California counties have increased from year-ago levels just recently is "an encouraging first sign of a market starting to find its new equilibrium."
In the Bay Area, "you see it in Contra Costa and Solano counties. Those are the places where you've seen year-over-year increases in sales," he said in an interview Tuesday.
Steep price declines in those areas plagued by the most foreclosures, fairly low mortgage interest rates and improving mortgage-market conditions are luring buyers back to the market, according to Ratcliff. But in his report, titled "The Three Phases of California's Real Estate Bust," he also warned that a glut of foreclosed, bank-owned properties in many areas means that "a 'normal' housing market is still a long way off."
The first phase of the bust occurred when homes sales began to fall in 2005 and new-home builders began to cut prices and offer incentives, Ratcliff said.
Ratcliff said he thinks of today's market as Phase 2.5, calling it a bit too early to celebrate a recovery. Foreclosures caused by resetting adjustable-rate mortgages may have peaked, he said, so foreclosure rates may begin to decline later this year or early in 2009.
The quarterly California economic forecast predicts the state will continue to add jobs in 2008, but just barely.
Much as its March report indicated, the forecast predicted a continued weak economy. Housing market weaknesses will be tempered by strength in exports and in agriculture. Statewide unemployment is predicted to reach 6.1 percent by the end of the year, up from 6.0 percent in the first quarter.
For more information, visit uclaforecast.com.
Contact Sue McAllister at email@example.com or (408) 920-5833.


text:
shoppers recently viewed this!
Painter with a Punch! (Hardcover)
- Color:
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Painter with a Punch!
No punches are pulled in this fascinating biography that covers the life and work of the prolific artist George Bellows. Having spent most of his adult life in New York City, Bellows left behind an extraordinary body of work that captures life in this dynamic city: bustling street scenes, ringside views of boxing matches, and boys diving and swimming in the East River. Art reproductions and photographs from his youth round out the book.
- Hardcover
- 48 Pages
- Published Date: June 1, 2012
Material: Hardcover
Care: Wipe with a dry cloth
Brand: Abrams
Origin: United States


text:
In Brief: State finalizes sale of Waterford properties
State finalizes sale of Waterford properties
WATERFORD -- The Fort LeBoeuf Historical Society will formally take possession of three Waterford historical sites in early September.
Legislation authorizing the sale of the properties to the society for $1 each was signed by Gov. Tom Corbett on July 2.
The legislation was co-sponsored by state Rep. Ryan Bizzarro, of Millcreek Township, D-3rd Dist.
The Fort LeBoeuf Museum celebrates the region's colonial and American Indian heritage.
The Judson House, built by an early Waterford resident, also is a local history museum.
Washington Monument Park, adjacent to the Eagle Hotel, features a statue of George Washington, who visited the French Fort LeBoeuf at Waterford.
Historians will operate the sites as a historical complex.
Edinboro University tuition up 3 percent
Edinboro University of Pennsylvania students will see tuition rise by about 3 percent in the coming school year.
The State System of Higher Education board voted Tuesday to boost tuition for full-time Pennsylvania residents by $99 a semester, to $3,410, at the 14 state-owned universities.
"By holding the increase to 3 percent, it helps keep education affordable for our university students and their families," said Jeffrey Hileman, director for communications at Edinboro. "This is a modest increase that, along with our move to make out-of-state tuition nearly as low as in-state tuition, ensures that Edinboro continues to be an exceptional value in higher education."
The board also voted to extend the contracts of 10 university presidents for three more years, including Edinboro University President Julie Wollman.
Wesleyville street closing for church event
South Street in Wesleyville will be closed between Station Road and Center Street from 5 to 9 p.m. today and Thursday.
The closing is for the safety of participants in the annual Wesley Church Youthfest, borough Manager Peter Nye said.
Pitt Titusville degree targets oil, gas industry
TITUSVILLE -- The University of Pittsburgh at Titusville will offer a new associate degree in petroleum technology beginning this fall.
The program will train students for work in the growing oil and gas industry. Instruction will focus on extraction operations, transportation of oil and natural gas, geology, chemistry, and environment and safety.
Classes will meet in Titusville and will also be available remotely to University of Pittsburgh at Bradford students.
Geological and petroleum technician jobs are expected to grow 15 percent through 2022, according to the U.S. Bureau of Labor Statistics.
-- from staff reports


text:
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Thread: HM's Skull & Shackles AP
Thursday, 24th May, 2012, 02:00 AM #1
Magsman (Lvl 14)
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HM's Skull & Shackles AP
Welcome all you soon to be scallywags.
This thread will be used for the entire AP as they say there is no limit to the post count. I will post here when the different modules begin (and a link for easy finding). And also links to key posts.
The RG will have the bulk of the gaming information while this post will have the RP links and such.
First Up -
The Wormwood Mutiny by Richard Pett
Game Links:
Last edited by HolyMan; Thursday, 24th May, 2012 at 02:14 AM.My UPDATED Signature is here
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Thursday, 24th May, 2012, 02:04 AM #2
Magsman (Lvl 14)
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Part One: The Wormwood
The night before you were amongst a large group of relievers at The Formidably Maid. The food was excellent, the music festive, and the drink refreshing. But this morning you would prefer to be dead.
Your head pounds like no other hang-over you have ever experienced and the hard floor you have woken up upon sways like it has a life of it's own. The room you awaken in is dank and dim, a lone lantern providing the only light, and it too sways along with the room. Several beams hold up the low ceiling and sailors hammocks are attached two to a set across the room.
Clearing your senses you notice others sleeping on the floor or awakening as groggily as you. There is the awful taste of cheap wine on your tongue along with something else...
DC 10 Know(nature) or Perception
You recognizes the taste as a clear sign of oil of taggit poisoning (Pathfinder RPG Core Rulebook 560). And you remember indulging in either spicy food or spicy rum late last night, and realize that the oil was likely added to your food or drink, and the spices hid the taste of the taggit oil.
The quiet rhythmic creaking noise that you took for a buzzing in your ears is muffled out as you hear loud footsteps coming down a short flight of stairs. A black bearded sailor carrying a long leather whip reaches the bottom first followed by several shirtless pirates at his heels. An expression that might be mistaken for pain crosses the bearded man's face, (was that an attempt at a smile).
It is then that you notice that almost everything you own but the shirt on your back is missing. And the bearded pirate he looks vaguely familiar...Code:"Still abed with the sun over the yardarm? On your feet, ye filthy swabs! Get up on deck and report for duty before Cap'n Harrigan flays your flesh into sausage skins and has Fishguts fry ye up for breakfast!"
DC 10 Intelligence check
You remember seeing this same man smiling that gruesome smile at you last night at The Formidably Maid.
OOCPlease put a descriptions of your character in your opening post, to let the others know who is with them.
Last edited by HolyMan; Thursday, 24th May, 2012 at 02:17 AM.
My UPDATED Signature is here
And come join in the creation of a new living world here: Living Pathfinder
Thursday, 24th May, 2012, 02:32 AM #3
Magsman (Lvl 14)
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- Mar 2005
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- Jonesboro, AR
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Kolto rolls over quickly . . . too quickly . . . and groans as he realizes he was marginally better off laying still. He cracks his eyelids, revealing black orbs without pupil or iris - but this is hardly the most unusual feature of the Tiefling's diabolical face. Brick red skin is marked with black patterns that currently writhe about as though looking for their natural position, and his lips part in a snarl to expose slightly elongated incisors.
"Mmmm. Taggit, unless my senses deceive me. Gozreh weeps . . . where am I?" At that moment he catches sight of the butt-ugly sneer coming down the ladder. "Oh. I remember you. I'll be with you in a moment." He holds himself still for a moment, muscles rippling across his ribs and abdomen as he forces a few heaves, then vomits forth whatever's left of the contents of his stomach, then stands slowly to his feet. "There . . . that should about do it. Ready."
Know: Nature, Intelligence Checks
Last edited by Mowgli; Thursday, 24th May, 2012 at 03:22 AM.
"Every normal man must be tempted, at times, to spit on his hands, hoist the black flag, and begin slitting throats."
-- H.L. Mencken
Thursday, 24th May, 2012, 02:42 AM #4
Lama (Lvl 13)
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Nightstorm groggily moves his hand to his aching head, at which point he realizes the bastards have taken his mask and kerchief when he touches his sandy blonde hair. Opening his brown eyes slowly, he discovers that his gear has been absconded with as well.
The young man braces his muscular bare arms and hoists himself onto his feet, swaying just a bit. Not because of the order, but because your back was usually a poor position to fight from.
Once he is on his feet, he appears to be of only slightly less than average height. His face is angular, with his skin a weathered tan. His clothes are mostly black or dark blue in various styles of Garund and Avistan. And he wears a pair of durable looking gloves, as well a boots like a sailor's.
He elects to see if any of the others will make the first move.
Good name in man and woman, dear my lord,
Is the immediate jewel of their souls.
Who steals my purse steals trash; 'tis something, nothing;
'Twas mine, 'tis his, and has been slave to thousands;
But he that filches from me my good name
Robs me of that which not enriches him
And makes me poor indeed.
-Iago, Shakespeare's Othello, Act III. Scene III. Lines 180-186.
Thursday, 24th May, 2012, 05:02 AM #5
Thaumaturgist (Lvl 9)
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In stark contrast to the tiefling, a dark blue undine man of average height wearing clothes that made him appear as a ocean storm on the water smiles as he comes to. "So you and this Captain Harrigan are the latest agents of Besmara, are you? Funny, I expected something a bit more, I don't know, formidable than a cheap sleeping drug. Still, I suppose I'll take what I can get." After another moment to fully come to, and another smile as he realizes that, as always, they were unable to find his dagger, he slowly rises with the ease of a sailor. "Come now, I don't have all day to meet this captain of yours. I have a destiny to find."
Last edited by sunshadow21; Thursday, 24th May, 2012 at 05:13 AM.
Thursday, 24th May, 2012, 08:05 AM #6
Scout (Lvl 6)
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- Feb 2002
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- Jacksonville, FL
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A woman with long black hair and seafoam green eyes, groans as she awakens. "By she who rules the waves, did you have to use a belaying pin?" as she rubs the back of her head.
Thursday, 24th May, 2012, 12:48 PM #7
Guide (Lvl 11)
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- Columbus, Ohio
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A Tianese girl, maybe 18 years old, long black hair, lithe of frame, rises to her feet. She looks around, taking in all of her surroundings. She does not visibly react to her fellow captives. Wary, she backs into a corner.
The girl's clothing seems perhaps unusual for her otherwise demure appearance. Though tattered from the process of her captivity, the girl's outfit, common to fighting circles found in the Shackles and elsewhere, is of high quality and bespeaks a bit of wealth and fortune.
I have returned after a 4-year absence.
Friday, 25th May, 2012, 02:05 AM #8
Spellbinder (Lvl 16)
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Tara groans as she sits up, her temples throbbing and a foul slick aftertaste soiling her mouth. She spits, but saliva is scarce to be found. The loud noises around her resolve into words. Overly loud words. And the slivers of light piercing between the boards...or through a porthole?...made her wince and grunt in pain.
She's a beautiful young woman, Varisian by the look of her, with tan skin and dark hair and flashing aquamarine eyes that...even in her daze...seem sharp as a shiv in the back. Fairly tall of build, but slim, wearing clothes that were probably much nicer when they were first made, but those days were now long past. They were patched and sewed and kept together through good times...but mostly bad.
It takes her a few seconds to realize where she is, and what's happening.
"You've got to be kidding me," she growls. "Are you insane? Do you know who I am?"
She looked herself over and snorted to find her things missing. As if it mattered.
"Where's the captain now?"
(OOC Note - My Perception bonus is 0, not 10. Oops.)
Last edited by Shayuri; Friday, 25th May, 2012 at 02:17 AM.
Friday, 25th May, 2012, 04:12 AM #9
Defender (Lvl 8)
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- Feb 2002
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Jaakali awoke to the rolling of the sea. He kept his eyes closed as he listened and heard the others rise as they were addressed by someone who was probably the first mate. He opened his eyes and rose slowly. he knew what to expect, it wasn't the first time he had been the victim of a press gang.
So he stood with the others. A young man, his dark ebony skin identifying him as a southerner, probably Garundi. He had a shaved head, and a small black goatee. He wore a fanciful embroidered vest over a muscled and bare chest. Loose trousers and no shoes would tell a story of poverty or familiarity with ships. Judging by the roll in his legs it was the later, as he could tell for many in the group.
Jaakali waited though for a reply to the various questions thrown at the first mate. Knowing the answer was as likely to be a whip as words.
PbP Games
Living EnWorld
Kali Tsafra currently in Once Upon a Rheim
Ru'shal currently in the Red Dragon Inn
Other PbP
Baron Dartis Kalnian in Deuce Traveller's Last Stand of the Dorinthians
Troth vec-Neag in Mightier than the Sword
Broderick Bvarizak in Shattered Seas Chronicles
Tristan d'Toussaint in Rowaini Musketeers: One For All and All For One
Jonas Kewiczak in Constables of the 14th Ward
Brazinak Kzaniskan in Constables of the 14th Ward
Jovik Magnix
Kerin Rookstone
Thurien Hurvaal
Kyranvik Vondestrok
Corus Varan
Sir Richard Goodlake
Friday, 25th May, 2012, 07:16 AM #10
Scout (Lvl 6)
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- Mar 2005
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A halfling moans, rolls over and dry-heaves. He slow gets to his feet, shacking his head as if to clear it and looks around.
The halfling is tall for his race but otherwise indistinguishable from the rest of his race. Although his sun-browned skill indicates that he spend of his time out of doors.
Last edited by ghostcat; Friday, 25th May, 2012 at 07:32 AM.


text:
Parkinson's Exercise Essentials: Getting Started, Staying Motivated, Seeing Results.
Developed by the Davis Phinney Foundation, this first-of-its kind video provides a range of workouts that can be modified for any level of fitness, from beginner to advanced, and can be performed at home, in a fitness center or out in the community.
Davis Phinney Foundation on Vimeo.
Click here to download the FREE exercise video
Please note: Parkinson's Exercise Essentials is only available via video download.
An active lifestyle with regular exercise can have significant benefits for people living with Parkinson's. Here, at last, is a comprehensive approach to exercise that answers the questions, "How can I exercise with Parkinson's?" and "What exercise is best?"
In this video, Matthew P. Ford, PT, PhD provides the guidance to help you get started and shares a range of exercise approaches drawn from research and his deep experience working with members of the Parkinson's community.
Thirteen men and women of different ages, living with various stages of Parkinson's disease, demonstrate a range of exercise routines and share their inspiring personal stories with encouragement and first-hand insight into getting started and sticking with it.
More than an "exercise along" video, this program goes one step further and provides a road map that will teach you how to safely progress exercise activities over a period of years in order to help you stay motivated and derive the greatest benefit from your workouts.
The Davis Phinney Foundation's mission is to help people living with Parkinson's disease to live well today. This video reflects our dedication to providing information, inspiration and tools to help you be at your best and to make every victory count.
Video Contents Include:
- Introduction to Exercising with Parkinson's Disease
- Benefits
- Keys to Success
- Maintaining Momentum
- Exercising to Live Well with Parkinson's Disease
- At Home Workout (Standard and Advanced) with Twice-Weekly Variations
- Fitness Center Workout
- Community Walking
- RX for a Lifetime of Exercise
- Progressing Your Exercise
- Moments of Victory®: Inspiring Stories from People Living with Parkinson's Disease
- Appendix of Exercise Resources


text:
WebMD Answers
The effects of some drugs can change if you take other drugs or herbal products at the same time. This can increase your risk for serious side effects or may cause your medications not to work correctly. These drug interactions are possible, but do not always occur. Your doctor or pharmacist can often prevent or manage interactions by changing how you use your medications or by close monitoring.
To help your doctor and pharmacist give you the best care, be sure to tell your doctor and pharmacist about all the products you use (including prescription drugs, nonprescription drugs, and herbal products) before starting treatment with this product. While using this product, do not start, stop, or change the dosage of any other medicines you are using without your doctor's approval.
This vitamin may interfere with certain laboratory tests (including uric acid levels, urobilinogen urine test), possibly causing false test results. Make sure laboratory personnel and all your doctors know you use this vitamin.
Keep a list of all the products you use. Share the list with your doctor and pharmacist to reduce your risk for serious medication problems.
This answer should not be considered medical advice...This answer should not be considered medical advice and should not take the place of a doctor's visit. Please see the bottom of the page for more information or visit our Terms and Conditions.


text:
Palo Alto biotech company StemCells will allow a children's research hospital to use its patented technology for free, clearing the way for greater study of conditions such as autism, brain cancer and neurological disease.
The conclusion of three years of negotiations between the company and Children's Hospital of Orange County comes one month after a Mercury News article described the frustration of researcher Philip H. Schwartz, who was unable to study the donated brains of dead children.
The agreement "reconfirms the common purpose and hope we share of improving human health by unlocking the power of stem cells," said Schwartz, director of the hospital's National Human Neural Stem Cell Resource. "I am very pleased with this agreement, as I can now continue with my research on human neural stem cells."
StemCells' attorney Ken Stratton called the agreement, announced Tuesday, "a 'win-win' solution with CHOC Children's."
Neural stem cells, the immature precursors to brain cells, offer huge insights into brain disease. They allow researchers to re-create disease and test ways to interrupt its progression.
In January 2007, StemCells sent the hospital a letter saying it owned rights to the technology Schwartz used to extract the cells. Hospital attorneys told Schwartz to halt his research and stop giving away the cells to dozens of other academic scientists also conducting brain research.
The company was concerned that the hospital might sell the cells, Stratton said.
It took time for the company and the hospital to agree on the terms of the so-called research license, he said. The company denied that it sought payment for the hospital's use of the technology.
Under the terms of the license, the hospital can extract, grow and use the neural stem cells for noncommercial purposes.
Critics of StemCells' delay, including John Simpson of the Los Angeles-based Consumer Watchdog, wondered what took so long.
"There's something wrong with our patent system when significant academic research can be stalled for three years while corporate lawyers haggle about dotting I's and crossing T's, but the important thing is that an agreement has finally been reached," Simpson said. "I am delighted Dr. Phillip Schwartz and his academic colleagues can resume their important work."


text:
The Real Estate Agent's Tax Deduction Guide
The Real Estate Agent's Tax Deduction Guide
Stephen Fishman, J.D.
December 2013, 3rd Edition
Real estate agents and brokers: Reduce your taxes
Real estate agents and brokers are entitled to many valuable tax deductions—from travel expenses to wages for employees. But all the deductions in the world won't do you any good unless you know how to take advantage of them.
Here is all the information you need to maximize your deductions and avoid common tax deduction mistakes.
Learn how to properly deduct:
• car and local travel expenses
• your home and outside office
• meal and entertainment expenses
• rental property losses (the passive loss rules exemption)
• health care expenses
• and much more
Whether you are an independent contractor or employee, just starting out or well established, this book provides everything you need to know to make sure you aren't paying too much
to the IRS at tax time.
"In Nolo you can trust…" The New York Times
Your Tax Deduction Companion
for Real Estate Agents
Chapter 1
Tax Deduction Basics for Real Estate
Agents and Brokers
How Tax Deductions Work
The Value of a Tax Deduction
What Real Estate Agents and Brokers Can Deduct
Real Estate Agents Who Lose Money
Chapter 2
Choosing the Legal Form for Your Business
What Are Your Choices?
The Four Ways Business Entities Are Taxed
Comparing the Types of Tax Treatment
What About Limiting Your Liability?
Chapter 3
Are You Really in Business?
How to Prove You Are in Business
What If Your "Business" Is a Hobby?
Real Estate Investing
Chapter 4
Getting Around Town:
Deducting Local Travel Expenses
Deductible Local Transportation Expenses
The Standard Mileage Rate
The Actual Expense Method
Other Local Transportation Expenses
Reporting Transportation Expenses on Schedule C
Real Estate Professionals With Business Entities
Chapter 5
Leaving Town: Deducting Travel Expenses
What Is Business Travel?
What Travel Expenses Are Deductible
How Much You Can Deduct
Maximizing Your Business Travel Deductions
Chapter 6
Romancing the Client:
Deducting Meal and Entertainment Expenses
What Is Business Entertainment?
When Entertainment Expenses Are Deductible
Calculating Your Deduction—The 50% Rule
Reporting Entertainment Expenses on Your Tax Return
Chapter 7
Deducting Your Home Office
Qualifying for the Home Office Deduction
Special Requirement for Employees
Calculating the Home Office Deduction
New Simplified Home Office Deduction Method
How to Deduct Home Office Expenses
Audit-Proofing Your Home Office Deduction
Chapter 8
Deducting Your Sales Office
If You Rent Your Office
If You Own Your Office
If You Lease a Building to Your Real Estate Business
Chapter 9
Deducting Cars, Computers, and
Other Long-Term Assets
What Are Long-Term Assets?
Methods for Deducting Property
Rules for Deducting Any Long-Term Asset
Section 179 Expensing
Bonus Depreciation
Regular Depreciation
Special Rules for Deducting Automobiles and Other Vehicles
Tax Reporting and Record Keeping for Section 179 and Depreciation
Deciding Between Leasing and Buying
Chapter 10
Getting Going: Deducting Start-Up Expenses
What Are Start-Up Expenses?
Starting a New Real Estate Business
Buying an Existing Real Estate Business
Expanding an Existing Business
When Does a Real Estate Business Begin?
How to Deduct Start-Up Expenses
Organizational Expenses
Chapter 11
If You Get Sick: Medical Deductions
The Health Care Reform Act ("Obamacare")
The Personal Deduction for Medical Expenses
Deducting Health Insurance Costs
Tax Credits for Employee Health Insurance
Adopting a Health Reimbursement Plan
Health Savings Accounts
Chapter 12
Deductions That Can Help You Retire
Why You Need a Retirement Plan (or Plans)
Individual Retirement Accounts—IRAs
Employer IRAs
Keogh Plans
Solo 401(k) Plans
Chapter 13
Business Operating Expenses and Other Deductions
Broker Fees Charged to Agents
Casualty Losses
Charitable Contributions
Dues and Subscriptions
Education Expenses
Franchise Fees
Insurance for Your Real Estate Business
Interest on Business Loans
Legal and Professional Services
Multiple Listing Service Fees
Taxes and Licenses
Website Development and Maintenance
Chapter 14
Independent Contractors and
Employees in Real Estate
Employee or Independent Contractor: What's the Difference?
Special IC Status for Real Estate Agents
The Standard Test—Right of Control
Worker or IC—Who Decides?
Tax Reporting for ICs
Hiring Employees
Employing Your Family or Yourself
Chapter 15
Real Estate Professionals Who Own Rental Property
Limits on Deducting Rental Property Losses
Real Estate Professional Exception to Passive Loss Rules
Putting All Three Tests Together
What Happens If You Qualify for the Exemption
Record Keeping for the Real Estate Professional Exemption
Chapter 16
Staying Out of Trouble With the IRS
What Every Real Estate Agent Needs to Know About the IRS
You Are a Prime IRS Target
Ten Tips for Avoiding an Audit
Chapter 17
The Boring Stuff: Record Keeping and Accounting.
What Type of Bookkeeping and Accounting System Do You Need?
Basic Record Keeping for Tax Deductions
Records Required for Specific Expenses
How Long to Keep Records
What If You Don't Have Proper Tax Records?
Accounting Methods
Tax Years
Chapter 1
Tax Deduction Basics for Real Estate Agents and Brokers
How Tax Deductions Work
Types of Tax Deductions
You Pay Taxes Only on Your Profits
You Must Have a Legal Basis for Your Deductions
You Must Be in Business to Claim Business Deductions
The Value of a Tax Deduction
Federal and State Income Taxes
Social Security and Medicare Taxes
Total Tax Savings
What Real Estate Agents and Brokers Can Deduct
Start-Up Expenses
Operating Expenses
Capital Expenses
Real Estate Agents Who Lose Money
Figuring a Net Operating Loss
Carrying a Loss Back
Carrying a Loss Forward
The tax code is full of deductions for real estate agents and brokers —from automobile expenses to wages for employees. Before you can start taking advantage of these deductions, however, you need a basic understanding of how businesses pay taxes and how tax deductions work. This chapter gives you all the information you need to get started. It covers:
how tax deductions work
how to calculate the value of a tax deduction, and
what real estate agents and brokers can deduct.
How Tax Deductions Work
A tax deduction (also called a tax write-off) is an amount of money you are entitled to subtract from your gross income (all the money you make) to determine your taxable income (the amount on which you must pay tax). The more deductions you have, the lower your taxable income will be and the less tax you will have to pay.
Types of Tax Deductions
There are three basic types of tax deductions: personal deductions, investment deductions, and business deductions. This book covers only business deductions—the large array of write-offs available to business owners, including real estate agents and brokers.
Personal Deductions
For the most part, your personal, living, and family expenses are not tax deductible. For example, you can't deduct the food that you buy for yourself and your family. There are, however, special categories of personal expenses that may be deducted, subject to strict limitations. These include items such as home mortgage interest, state and local taxes, charitable contributions, medical expenses above a threshold amount, interest on education loans, and alimony. This book does not cover these personal deductions.
Investment Deductions
Many real estate professionals try to make money by investing money. For example, they often invest in real estate or play the stock market. They incur all kinds of expenses, such as fees paid to money managers or financial planners, legal and accounting fees, and interest on money borrowed to buy investment property. These and other investment expenses (also called expenses for the production of income) are tax deductible, subject to strict limitations. Investment deductions are not covered in this book.
Business Deductions
Because a real estate agent's sales activity is a profit-making enterprise, it is a business for tax purposes. People in business usually must spend money on their business—for example, for office space, supplies, and equipment. Most business expenses are deductible, sooner or later, one way or another. And that's what this book is about: How real estate professionals (agents and brokers) may deduct their business expenses.
You Pay Taxes Only on Your Profits
The federal income tax law recognizes that you must spend money to make money. Virtually every real estate agent or broker, however small his or her business, incurs some expenses. Even an agent or broker who works from home must pay for business driving and insurance.
If you are a sole proprietor (or owner of a one-person limited liability company taxed as a sole proprietorship), you are not legally required to pay tax on every dollar your real estate sales business takes in (your gross business income). Instead, you owe tax only on the amount left over after your business deductible expenses are subtracted from your gross income (this remaining amount is called your net profit). Although some tax deduction calculations can get a bit complicated, the basic math is simple: the more deductions you take, the lower your net profit will be, and the less tax you will have to pay.
Example: Karen, a sole proprietor real estate broker, earned $100,000 in commissions this year. Fortunately, she doesn't have to pay income tax on the entire $100,000—her gross business income. Instead, she can deduct from her gross income various business expenses, including a $10,000 office rental deduction (see Chapter 8) and a $5,000 deduction for insurance (see Chapter 13). These and her other expenses amount to $20,000. She can deduct the $20,000 from her $100,000 gross income to arrive at her net profit: $80,000. She pays income tax only on this net profit amount.
The principle is the same if your business is a partnership, limited liability company, or S corporation: Business expenses are deducted from the entity's profits to determine the entity's net profit for the year, which is passed through the entity to the owners' individual tax returns.
Example: Assume that Karen is a member of a three-owner real estate brokerage organized as a limited liability company (LLC), and is entitled to one-third of the LLC's income. She doesn't pay tax on the gross income the LLC receives, only on her portion of its net income after expenses are deducted. This year, the LLC earned $400,000 and had $100,000 in expenses. She pays tax on one-third of the LLC's $300,000 net profit.
If your business is organized as a C corporation, it too pays tax only on its net profits. (See Chapter 2 for details on choice of business entity for real estate agents.)
You Must Have a Legal Basis for Your Deductions
All tax deductions are a matter of "legislative grace," which means that you can take a deduction only if it is specifically allowed by one or more provisions of the tax law. You usually do not have to indicate on your tax return which tax law provision gives you the right to take a particular deduction. If you are audited by the IRS, however, you'll have to provide a legal basis for every deduction the IRS questions. If the IRS concludes that your deduction wasn't justified, it will deny the deduction and charge you back taxes, interest, and, in some cases, penalties.
You Must Be in Business to Claim Business Deductions
Only businesses can claim business tax deductions. This probably seems like a simple concept, but it can get tricky. Even though you might believe you are running a business, the IRS may beg to differ. If your real estate business doesn't turn a profit for several years in a row, the IRS might decide that you are engaged in a hobby rather than a business. This may not sound like a big deal, but it could have disastrous tax consequences: People engaged in hobbies are entitled to very limited tax deductions, while businesses can deduct all kinds of expenses. Fortunately, this unhappy outcome can be avoided by careful agents. (See Chapter 3 for a detailed discussion on how to beat the hobby loss rule.)
The Value of a Tax Deduction
Most taxpayers, even sophisticated real estate professionals, don't fully appreciate just how much money they can save with tax deductions. A deduction represents income on which you don't have to pay tax. So the value of any deduction is the amount of tax you would have had to pay on that income had you not deducted it. A deduction of $1,000 won't save you $1,000—it will save you whatever you would otherwise have had to pay as tax on that $1,000 of income.
Federal and State Income Taxes
To determine how much income tax a deduction will save you, you must first figure out your marginal income tax bracket. The United States has a progressive income tax system for individual taxpayers, with six different tax rates (often called tax brackets) ranging from 10% of taxable income to 39.6% (see the chart below). The higher your income, the higher your tax rate.
You move from one bracket to the next only when your taxable income exceeds the bracket amount. For example, if you are a single taxpayer in 2013, you pay 10% income tax on all your taxable income up to $8,925. If your taxable income exceeds that amount, the next tax rate (15%) applies to all your income over $8,925—but the 10% rate still applies to the first $8,925. If your income exceeds the 15% bracket amount, the next tax rate (25%) applies to the excess amount, and so on until the top bracket of 39.6% is reached.
The tax bracket in which the last dollar you earn for the year falls is called your marginal tax bracket. For example, if you have $150,000 in taxable income, your marginal tax bracket is 28%. To determine how much federal income tax a deduction will save you, multiply the amount of the deduction by your marginal tax bracket. For example, if your marginal tax bracket is 28%, you will save 28¢ in federal income taxes for every dollar you are able to claim as a deductible business expense (28% × $1 = 28¢).
The following table lists the federal income tax brackets for single and married individual taxpayers.
2013 Federal Personal Income Tax Rates
Up to $8,925
Up to $17,850
$8,926 to $36,250
$17,851 to $72,500
$36,251 to $87,850
$72,501 to $146,400
$87,851 to $183,250
$146,401 to $223,050
$183,251 to $398,350
$223,051 to $398,350
$398,351 to $400,000
$398,351 to $450,000
All over $400,000
All over $450,000
Income tax brackets are adjusted each year for inflation. For current brackets, see IRS Publication 505, Tax Withholding and Estimated Tax.
You can also deduct your business expenses from any state income tax you must pay. The average state income tax rate is about 6%, although seven states (Alaska, Florida, Nevada, South Dakota, Texas, Washington, and Wyoming) don't have an income tax. (New Hampshire residents pay tax on gambling winnings and income earned through interest and dividends only.) You can find a list of all state income tax rates at the Federation of Tax Administrators website at www.taxadmin.org.
Social Security and Medicare Taxes
Everyone who works—whether a business owner or an employee—is required to pay Social Security and Medicare taxes. The total tax paid is the same, but the tax is paid differently depending on whether you are an employee of an incorporated real estate business or a self-employed owner of a partnership or LLC. Employees pay one-half of these taxes through payroll deductions; employers must pony up the other half and send the entire payment to the IRS. Self-employed professionals must pay all of these taxes themselves. These differences don't mean much when you're an employee of a business you own, since the money is coming out of your pocket whether it is paid by the employee or employer.
These taxes are levied on the employment income of employees, and on the net self-employment income of business owners. Self-employment taxes consist of two separate taxes: the Social Security tax and the Medicare tax.
Social Security tax. The Social Security tax is a flat 12.4% tax on net self-employment income up to an annual ceiling which is adjusted for inflation each year. In 2013, the ceiling was $113,700 in net self-employment income. Thus, a self-employed person who had that much in net self-employment income or more would pay $14,099 in Social Security taxes.
Medicare tax. Medicare taxes, which are used to fund the Medicare system, underwent significant changes in 2013 as part of the implementation of Obamacare, the health care reform legislation enacted in 2010. In the past, the Medicare tax consisted of a single 2.9% flat tax with no annual income ceiling. Starting in 2013, however, there are two Medicare tax rates: a 2.9% tax up to an annual ceiling—$200,000 for single taxpayers and $250,000 for marrieds filing jointly. All income above the ceiling is taxed at a 3.8% rate. Thus, for example, a single taxpayer with $300,000 in net self-employment income would pay a 2.9% Medicare tax on the first $200,000 of income and a 3.8% tax on the remaining $100,000. This 0.9% Medicare tax increase applies to high-income employees as well as to the self-employed. Employees will have to pay a 2.35% Medicare tax on the portion of their wages over the $200,000/$250,000 thresholds (their one-half of 2.9% (1.45%) plus the 0.9%). In addition, starting in 2013, Medicare taxes must be paid by high-income taxpayers on investment income. (See "When Real Estate Investing Is an Income-Producing Activity" in Chapter 3.)
For both the self-employed and employees, the combined Social Security and Medicare tax is 15.3%, up to the Social Security tax ceiling.
However, the effective self-employment tax rate is somewhat lower because (1) you are allowed to deduct half of your self-employment taxes from your net income for income tax purposes, and (2) you pay self-employment tax on only 92.35% of your net self-employment income. But taxpayers who earn more than the $200,000/$250,000 threshold, can't deduct the 0.9% increase in Medicare tax from their income. Like income taxes, self-employment taxes are paid on the net profit you earn from a business. Thus, deductible business expenses reduce the amount of self-employment tax you have to pay by lowering your net profit.
Total Tax Savings
When you add up your savings in federal, state, and self-employment taxes, you can see the true value of a business tax deduction. For example, if you're single and your taxable business income (whether as an employee of an incorporated real estate business or a self-employed owner of a partnership or LLC) is $100,000, a business deduction can be worth as much as 28% (in federal income tax) + 15.3% (in self-employment taxes) + approximately 6% (in state taxes—depending on what state you live in). That adds up to a whopping 49.3% savings. (If you itemize your personal deductions, your actual tax savings from a business deduction is a bit less because it reduces your state income tax and therefore reduces the federal income tax savings from this itemized deduction.) If you buy a $1,000 computer for your business and you deduct the expense, you save about $493 in taxes. In effect, the government is paying for almost half of your business expenses.
This is why it's so important to know all the business deductions you are entitled to take and to take advantage of every one.
Don't buy things just to get a tax deduction. Although tax deductions can be worth a lot, it doesn't make sense to buy something you don't need just to get a deduction. After all, you still have to pay for the item, and the tax deduction you get in return will only cover a portion of the cost. For example, if you buy a $3,000 computer you don't really need, you'll probably be able to deduct less than half the cost. That means you're still out over $1,500—money you've spent for something you don't need. On the other hand, if you really do need a computer, the deduction you're entitled to is like found money—and it may help you buy a better computer than you could otherwise afford.
What Real Estate Agents and Brokers Can Deduct
Real estate agents and brokers are business owners, and as such they can deduct three broad categories of business expenses:
start-up expenses
operating expenses, and
capital expenses.
This section provides an introduction to each of these categories (they are covered in greater detail in later chapters).
You must keep track of your expenses. You can deduct only those expenses that you actually incur. You need to keep records of these expenses to (1) know for sure how much you actually spent; and (2) prove to the IRS that you really spent the money you deducted on your tax return, in case you are audited. Accounting and bookkeeping are discussed in detail in Chapter 17.
Start-Up Expenses
The first money you will have to shell out will be for your business's start-up expenses. These include most of the costs of getting your business up and running, like advertising costs, attorney and accounting fees, and office supplies expenses. Start-up costs are not currently deductible—that is, you cannot deduct them all in the year in which you incur them. However, you can deduct up to $5,000 in start-up costs in the first year you are in business. You must deduct amounts that exceed the first-year threshold amount over the next 15 years. (See Chapter 10 for a detailed discussion of deducting start-up expenses.)
Example: Cary recently obtained a real estate broker's license and decides to open his own real estate office. Before Cary's office opens for business in August 2013, he has to rent space, rent office furniture and equipment, and create a website. These start-up expenses cost Cary $10,000. Cary may deduct $5,000 of this amount the first year he's in business. The remainder may be deducted over the first 180 months that he's in business—$417 per year for 15 years.
Operating Expenses
Operating expenses are the ongoing day-to-day costs a business incurs to stay in business. They include such things as rent, utilities, salaries, supplies, travel expenses, car expenses, and repairs and maintenance. These expenses (unlike start-up expenses) are currently deductible—that is, you can deduct them all in the same year in which you pay them.
Example: After Cary's brokerage office opens, he begins paying $5,000 a month for rent and utilities. This is an operating expense that is currently deductible. When Cary does his taxes, he can deduct from his income the entire amount he paid for rent and utilities for the year.
Capital Expenses
Capital assets are things you buy for your business that have a useful life of more than one year, such as buildings, equipment, vehicles, books, and office furniture. These costs, called capital expenses, are considered to be part of your investment in your business, not day-to-day operating expenses.
Large businesses—those that buy at least several hundred thousand dollars of capital assets in a year—must deduct these costs by using depreciation. To depreciate an item, you deduct a portion of the cost in each year of the item's useful life. Depending on the asset, this could be anywhere from three to 39 years (the IRS decides the asset's useful life).
Small businesses can also use depreciation, but they have another option available for deducting many capital expenses. They can currently deduct a substantial amount of long-term asset purchases in a single year under a provision of the tax code called Section 179. Section 179 is discussed in detail in Chapter 9.
Example: Cary spent $5,000 on a computer system for his office. Because the computers have a useful life of more than one year, they are capital assets that he will either have to depreciate over several years or deduct in one year under Section 179.
Certain capital assets, such as land and corporate stock, never wear out. Capital expenses related to these costs are not deductible; the owner must wait until the asset is sold to recover the cost. (See Chapter 9 for more on this topic.)
Real Estate Agents Who Lose Money
Unfortunately, real estate agents and brokers don't always earn a profit from their business. This is particularly common for part-time agents and brokers. If you're in this unfortunate situation, you may be able to obtain some tax relief. This could provide you with a refund of all or part of previous years' taxes in as little as 90 days—a quick infusion of cash that should be very helpful.
If, like most real estate agents and brokers, you're a sole proprietor, you may deduct any loss your business incurs from your other income for the year—for example, income from a job, investment income, or your spouse's income (if you file a joint return). If your business is operated as an LLC, S corporation, or partnership, your share of the business's losses are passed through the business to your individual return and deducted from your other personal income in the same way as a sole proprietor. However, if you operate your business through a C corporation, you can't deduct a business loss on your personal return. It belongs to your corporation.
If your losses exceed your income from all sources for the year, you have a "net operating loss" (NOL for short). While it's not pleasant to lose money, an NOL can provide important tax benefits: It may be used to reduce your tax liability for both past and future years.
Figuring a Net Operating Loss
Figuring the amount of an NOL is not as simple as deducting your losses from your annual income. First, you must determine your annual losses from your business (or businesses). If you're a sole proprietor who files IRS Schedule C, the expenses listed on the form will exceed your reported business income. If your business is a partnership, LLC, or S corporation shareholder, your share of the business's losses will pass through the entity to your personal tax return. Your business loss is added to all your other deductions and then subtracted from all your income for the year. The result is your adjusted gross income (AGI).
To determine if you have an NOL, you start with your AGI on your tax return for the year reduced by your itemized deductions or standard deduction (but not your personal exemption). This must be a negative number or you won't have an NOL for the year. Your adjusted gross income already includes all the deductions you have for your losses. You then add back to this amount any nonbusiness deductions you have that exceed your nonbusiness income. These include the standard deduction or itemized deductions, deduction for the personal exemption, nonbusiness capital losses, IRA contributions, and charitable contributions. If the result is still a negative number, you have an NOL for the year. You can use Schedule A of IRS Form 1045, Application for Tentative Refund, to calculate an NOL.
Carrying a Loss Back
You may apply an NOL to past tax years by filing an application for refund or amended return for those years. This is called carrying a loss back. (IRC § 172.) As a general rule, it's advisable to carry a loss back, so you can get a quick refund from the IRS on your prior years' taxes. However, it may not be a good idea if you paid no income tax in prior years, or if you expect your income to rise substantially in future years and you want to use your NOL in the future when you'll be subject to a higher tax rate.
In addition, the carry-back period is increased to three years if the NOL is due to a casualty or theft, or if you have a qualified small business and the loss is in a presidentially declared disaster area. (A qualified small business is a sole proprietorship or partnership that has average annual gross receipts of $5 million or less during the three-year period ending with the tax year of the NOL.) The NOL is used to offset the taxable income for the earliest year first, and then applied to the next year or years. This will reduce the tax you had to pay for those years and result in a tax refund. Any part of your NOL left after using it for the carry-back years is carried forward for use for future years.
There are two ways to claim a refund for prior years' taxes: You can file IRS Form 1040-X, Amended U.S. Individual Income Tax Return, within three years, or you can seek a quicker refund by filing IRS Form 1045, Application for Tentative Refund. If you file Form 1045, the IRS is required to send your refund within 90 days. However, you must file Form 1045 within one year after the end of the year in which the NOL arose.
Carrying a Loss Forward
You have the option of applying your NOL only to future tax years. This is called carrying a loss forward. You can carry the NOL forward for up to 20 years and use it to reduce your taxable income in the future. You elect to carry a loss forward by attaching the following written statement to your tax return for the year you incur the NOL:
Tax Year: Taxpayer Name: ______________________
Taxpayer Identification Number: _____________________
Taxpayer elects to waive the carry-back period under IRC Section 173(b)(3).
Your signature _____________________________
Need to know more about NOLs? Refer to IRS Publication 536, Net Operating Losses, for more information. You can download it from the IRS website at www.irs.gov.


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Oilers play Blue Jackets at 6:00 p.m.
Saturday, 12.2.2006 / 7:48 AM MT / Edmonton Oilers
Edmonton Oilers
With six games in the books, the Edmonton Oilers have finally made it to the seventh and final game of their current homestand.
The homestand has been a successful one at 4-1-1 so far as the team has risen from ninth in the conference to third by virtue of being in top spot in the Northwest Division. With such a strong home record, the Oilers are one of only two teams with 10 or more wins at home.
Columbus has had its struggles this season. A stretch of eight games without a win earlier this month ultimately cost head coach Gerard Gallant his job. In his first four games with the team, new head man Ken Hitchcock has one victory.
Last meeting between these teams, the Oilers came out on top by a score of 4-1 back on November 10 at Columbus. Goals by Ales Hemsky, Joffrey Lupul and Ryan Smyth in the second period made it a 3-0 game. Anson Carter replied to close the gap but Smyth scored early in the third period for the Oilers to put the game out of reach. Dwayne Roloson made 26 saves in the win.
OILERS TO WATCH: Ryan Smyth has traditionally played very well against the Columbus Blue Jackets. In 20 career games, he has 12 goals and 12 assists for 24 points. Earlier this season he scored two goals against the Jackets Ladislav Smid has continued to get better every game for the Oilers. His ice-time went over the 30-minute mark for the first time in his career Tuesday against Anaheim.
BLUE JACKETS TO WATCH: After scoring more than 30 goals a year ago, former Oiler Anson Carter has had a trying season with only three goals through his first 24 games but he did score one of those goals against Edmonton Rick Nash started the season out slow but has slowly picked up his game. With 15 points he ranks second on the Blue Jackets behind David Vyborny Sergei Fedorov started the season on the injury list but has 12 points in 18 games since coming back.
OILERS RECALL JACQUES: The Edmonton Oilers recalled forward Jean-Francois Jacques from Wilkes-Barre on Friday. He is expected to be inserted into the lineup this evening if he can make it to the city on time. Due to snowstorms in Chicago, his flight out of Wilkes-Barre was cancelled last night. He departed this morning and is routed through Denver and should be arriving in the early afternoon.
ROSTER UPDATES: Edmonton – Ethan Moreau (shoulder) is out Ales Hemsky (shoulder) is out; Columbus – Bryan Berard (lower back) is out. Duvie Westcott (finger) is out. Fredrik Modin (lower body) is probable.
FAST FACTS: Edmonton has only ever lost once in regulation on home ice to Columbus in its history. They dropped a 2-1 decision on November 2, 2001 Ken Hitchcock is the fourth head coach in the Blue Jackets six-year history. The Oilers have had eight head coaches in 27 seasons Two players remain from the Blue Jackets inaugural game on October 7, 2000: Defenceman Rostislav Klesla and RW David Vyborny.


text:
The Debt Movement is Here: Will You Join?
Today we will talking about the Debt Movement is Here: Will You Join?
Debt is a tool which allows you to have something new which can't truly afford. Most people take debt to buy a home, car or to go to college but this entire instance of debt may be considered as the necessities. People often tend to have the habit to borrow for wants rather than needs. Credit card debt often reflects that so if you have debt and if you are tired of being hackled with your monthly payments you are not alone. 2013 can be the year when you take charge of your finances.
Resolve it, to get out from debt once and for all!
So if you are ready then join the debt movement, brain child of financial adviser Jeff Rose. It's a movement to help people to pay down their debt. The goal is pay down from the people of an amount of ten million dollar in 90 days, to help her leave debt. The debt movement is offer scholarship that can be used to pay down your debt more quickly.
Are you ready to make the year 2013, the year you focus on your debt and take the steps to get easy with your monthly payments? If so then take the first step and sign up for Debt Movement Newsletter.
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Kathleen Parker's column in Sunday's Herald is the first attempt I have seen to take a dispassionate look at the Trayvon Martin situation. ("Martin case: hair-trigger assumptions from all sides.")
Ninety-nine percent of the words spoken and written about this tragic event have focused on the race issue. While the difference in race likely is a factor in the shooting, this event must be investigated in all aspects before anyone pronounces judgment. For the news media to have given voice only to the fact the shooter and his victim are of ethnic backgrounds is doing an injustice to everyone.
Dare someone voice the thought "what if the races had been reversed?"
Harold G. Eigenbrode


text:
HP DesignJet T920 36-in Printer
Improve your printing experience—this front-loading printer with output stacking tray helps organize and protect your prints and offers professional results. Access and print projects while out of the office, with HP Designjet ePrint & Share.[2]
Innovative user experience
Eliminate the output clutter—get flat, collated prints thanks to the integrated output stacking tray.
Gain full control—monitor media rolls, view printer status on the touchscreen, and track jobs during printing.
Load paper rolls effortlessly—even when seated—with true front roll loading and automatic roll alignment.
Print up to A0/E with a compact, 36-inch printer designed with a flat surface for quick checking of your printouts.
Fast and quality prints from the very first time
Print fast—create professional A1/D-size prints in 21 seconds, and collate jobs with the output stacking tray.
Complete your work efficiently by printing correctly—from the first time—thanks to true print previews.
Get dark blacks, true neutral grays, and vivid colors with six Original HP inks and the HP printhead.
Process complex files easily with up to 32 GB of virtual memory, HP-GL/2, and PDF support[1] for most OS.
Print from virtually anywhere[2]
Use your Apple® or Android™ smartphone or tablet to print from virtually anywhere.[2]
Access and print projects from the cloud when you're out of the office, using HP Designjet ePrint & Share.[2]
Automatically save copies of your projects to the cloud when you print using HP Designjet ePrint & Share.[2]
Print without drivers using a USB stick or directly email projects to your HP Designjet T920 ePrinter.[2]
[1] Included with PostScript printers only.
[2] Requires an HP Designjet ePrint & Share account, Internet connection to the printer, and connected Internet-capable device. When using the HP Designjet ePrint & Share mobile app, a compatible Apple® iOS or Android™ device and Internet connection are required. Data or connection charges may apply. Print times may vary. For more information, visit hp.com/go/eprintandshare
Model size: 914 mm
Functions: Print
Print speed color line drawing (draft, A1 plain paper): 120 A1 prints per hour
Print speed black line drawing (draft, A1 plain paper): 120 A1 prints per hour
Print speed line drawing (economode, A1 plain paper): 120 A1 prints per hour
Memory, standard: 32 GB (virtual)
Hard disk: None
Number of print cartridges: 6 (cyan, gray, magenta, matte black, photo black, yellow)
Ink types: Dye-based (C, G, M, pK, Y); pigment-based (mK)
Non-printable area (cut-sheet): 5 x 22 x 5 x 5 mm
Line accuracy: +/- 0.1%
Maximum optical density (black): 6 L* min/2.15 D
Finished output handling: Input: automatic front-loading roll feed; sheet feed; Output: integrated output stacking tray (from A4/A to AO/E, with up to 50 A1/D-size capacity); media bin; automatic cutter
Media types: Bond and coated paper (bond, coated, heavyweight coated, super heavyweight plus matte, colored), technical paper (natural tracing, translucent bond, vellum), film (clear, matte, polyester), photographic paper (satin, gloss, semi-gloss, matte, high-gloss), backlit, self-adhesive (two-view cling, indoor paper, polypropylene, vinyl)
Media weights, recommended: 60 to 328 g/m²
Media sizes standard (metric rolls): 210 to 914-mm wide sheets; 279 to 914-mm rolls
Roll maximum output: 91 m
Roll external diameter: 140 mm
Media thickness: Up to 19.7 mil
HP ePrint capability: Yes
Connectivity, standard: Gigabit Ethernet (1000Base-T)
Print languages: HP-GL/2, HP-RTL, TIFF, JPEG, CALS G4, HP PCL 3 GUI, URF
Compatible operating systems: Windows 8 Professional/Home (32-bit, 64-bit); Windows Server 2012; Windows 7 Ultimate/Professional/Home Premium (32-bit, 64-bit); Windows Vista Ultimate/Business/Home Premium (32-bit, 64-bit); Windows XP Professional/Home (32-bit, 64-bit); Windows Server 2008 (32-bit, 64-bit), Windows Server 2008 R2, Windows Server 2003 (32-bit, 64-bit); Mac OS X v 10.6, v 10.7, v 10.8; Linux (see hplip.net)
Energy efficiency: ENERGY STAR® qualified
Operating temperature range: 5 to 40ºC
Minimum dimensions (W x D x H): 1399 x 916 x 1110 mm
Weight: 87 kg
Warranty: 1 Year Limited Warranty (Next Business Day On-Site), plus 1 Year of Extended Support
What's in the box: HP Designjet T920 ePrinter; printhead; ink cartridges; stacking tray; printer stand and media bin; spindle; quick reference guide; setup poster; startup software; power cord
Software included: HP Designjet ePrint & Share for Windows, HP Instant Printing for Windows, HP Utility for Mac and Windows


text:
Newcastle University has created the new Centre for Professional and Executive Development to meet the growing demand for professional skills development from all kinds of businesses and organisations in the UK and around the world.
We offer a range of CPD courses that will develop the knowledge and skills of your employees.
As one of the leading research-intensive universities in the UK, we are regularly at the forefront of the development and application of new knowledge and ground-breaking technologies.
This knowledge can be translated into learning and development opportunities that will enhance your organisation's market leading skills.
Get access to our world class teaching and research with a range of training solutions.


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Breast Cancer
|Study ID
|Breast Cancer
The purpose of this study is to measure the effect of a short course of endocrine therapy on primary breast cancer metabolism and proliferation by measuring changes in serial PET pre and post a 1 - 3 week course of endocrine therapy before breast cancer surgery.
This study involves positron emission tomography (PET) imaging and pathologic assessments. Positron emission tomography (PET) is a type of radiologic scan that uses a large donut shaped detection device to pick up tiny radiation signals given off by a radioactive tracer. In this study the radiotracer, [F-18] fluorodeoxyglucose (FDG) is used which allows us to see how tumors metabolize glucose, a sugar.
The study will take place within the short window of time prior to surgery, which can be up to six weeks. All patients will undergo a baseline research FDG PET scan at either the Seattle Cancer Care Alliance (SCCA) or the University of Washington Medical Center (UWMC). After the baseline scan the patient will start the AI treatment as prescribed by their medical oncologist for the remaining time (can be 1-3 weeks) prior to their surgery. The goal is to have the patient undergo a repeat research FDG PET scan at the same institution where the baseline was performed 1-3 days before surgical resection. The patient will proceed to the clinically planned surgery, which will conclude participation in the research study.
Inclusion criteria
- New diagnosis of primary invasive breast cancer with the below features:
- Clinical Stage I-II
- Size greater than 1.0 cm and less than 5 cm
- Estrogen receptor (ER) positive for tumor expression
- HER2/neu receptor negative for tumor expression (If intermediate by IHC, FISH must be performed)
- Biopsy with adequate tissue available
Inclusion criteria
- Be postmenopausal For study purposes, postmenopausal is defined as:
- A prior documented bilateral oophorectomy, or
- A history of at least 12 months without spontaneous menstrual bleeding, or
- Age 60 or older with a prior hysterectomy without oophorectomy, or
- Age less than 60 with a prior hysterectomy without oophorectomy (or in whom the status of the ovaries is unknown), with a documented FSH level demonstrating confirmatory elevation in the postmenopausal range for the lab.
- Planned surgical resection followed by systemic adjuvant therapy with an aromatase inhibitor (AIs)
Exclusion criteria
- HER2/neu tumor expression positive by IHC and/or FISH
- No evaluable disease by a FDG PET scan
Exclusion criteria
- Uncontrolled diabetes mellitus
- Comorbidities that preclude imaging
- Life expectancy of less than two months
- Inability to tolerate scanning (e.g. - claustrophobia, severe pain)
Access protocol and consent forms at Fred Hutchinson Cancer Research Center
Please remember:
- Talk to your health care providers first before making decisions about your health care.
- Whether you are eligible for a research study depends on many things. There are specific requirements to be in research studies. These requirements are different for each study.


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Lasell's Ecotourism course introduces students to the history, concepts, principles, marketing, planning and management of ecotourism activities and tourism development concepts which promote cultural and environmental awareness as well as local environmental and economic benefits. Global, sustainable, ecotourism development is discussed at length with a look at the larger picture of tourism development including approaches to delivering low impact development.
The Ecotourism course culminates in an educational trip to a country in the throes of tourism development. Past trips have gone to the Amazon rainforest in Brazil and Belize. These trips provide Hospitality and Event Management students the opportunity to view, research, and contribute to a newly developing ecotourism system.


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Project AWARE's online environmental community working together for ocean protection.
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care 1
noun[mass noun]
1The provision of what is necessary for the health, welfare, maintenance, and protection of someone or something: the care of the elderly the child is in the care of her grandparents health care
More example sentences
- After providing people with necessary medical care, the troops gave away the food and drinks.
- Reducing cost of venous disease management and improving quality of care are necessary.
- Delegates also called for improved services for pensioners in health, social care and transport.
safe keeping, supervision, custody, charge, protection, keeping, keep, control, management, ministration, guidance, superintendence, tutelage, aegis, responsibility;
provision of care, looking after;
concern, consideration, attention, attentiveness, thought, regard, mind, notice, heed, solicitude, interest, caringness, sympathy, respect;
1.1British Protective custody or guardianship provided by a local authority for children whose parents are dead or unable to look after them properly: she was taken into care children in care
More example sentences
- Hundreds of Bradford's children in care and their foster parents will watch Bradford Bulls matches this season for free.
- The youngster alleged that one of his teachers told him he would be taken into care if his parents did not fill in a form to explain an absence from school.
- From this it may be seen that a decision whether or not to take a child said to have been abused away from its natural parents and into care may often be acutely difficult.
2Serious attention or consideration applied to doing something correctly or to avoid damage or risk: he planned his departure with great care
More example sentences
- I tried to answer every question with much care, considering the risk to my life.
- Roll-up smoking seems to be an activity rather than an addiction - each lovingly rolled with care and attention.
- Wash your garment with care and avoid scrubbing excessively to prevent damaging it.
caution, carefulness, wariness, awareness, heedfulness, heed, attention, attentiveness, alertness, watchfulness, vigilance, circumspection, prudence, guardedness, observance
discretion, judiciousness, forethought, thought, regard, heed, mindfulness;
accuracy, precision
2.1 [count noun] An object of concern or attention: the cares of family life
More example sentences
- Compassion begins from where we are, from the circle of our cares and concerns.
- I have a few stupid movies to watch, and my plan is to put her down and unplug from all cares and concerns.
- Yet he understands that the Parkhead side will arrive with their own baggage, their own cares and concerns.
2.2 [count noun] A feeling of or occasion for anxiety: she was driving along without a care in the world
More example sentences
- To those worn by cares and anxieties it is a resort for temporary respite.
- The beautiful, isolated surroundings of the moors also play a vital part in helping guests leave behind the cares and worries of everyday life, Jan admits.
- But she's also got a knack for handling your cares and worries and, when it's all too much, your tears.
verb[no object]
1 [often with negative] Feel concern or interest; attach importance to something: they don't care about human life [with clause]: I don't care what she says
More example sentences
- It's not a great plot - a little cheesy, but enough for us to care about and stay interested in the film.
- Either way, it would be in their best interest to care about you, the student, and respond.
- It piqued my interest enough to care about where this story, and these characters, are going.
be concerned, worry (oneself), trouble oneself, bother, mind;
concern oneself with, be interested in, interest oneself in, trouble oneself with, have regard for, burden oneself with
informal give a damn, give a hoot, give a rap, give a hang, give a tinker's curse/damn, give a monkey's, lose sleep over, get worked up
1.1Feel affection or liking: you care very deeply for him
More example sentences
- And regardless of what happened with Jude, I know he cares about you and I can see that you care for him.
- He who cares even for the sparrows will certainly care for us.
- Though she doesn't care for her spot as to the Gaya throne, she cares deeply for her people.
love, be fond of, feel affection for, cherish, hold dear, treasure, prize, adore, dote on, think the world of, worship, idolize, be devoted to;
be in love with
1.2 (care for/to do something) Like or be willing to do or have something: would you care for some tea?
More example sentences
- He had a keen interest in golf and indeed passed his vast knowledge of the game to anyone caring to listen.
- And for anyone who cares to listen, BBC world have a Kazakh language service available.
- These sections have been defending rights of minorities in abstract secular terms, without caring to examine whether the purpose of secularism i.e. equality of treatment by the State is being achieved.
like, wish for, want, desire, prefer, fancy, have a fancy for, take a fancy to, feel like
informal have a yen for
2 (care for) Look after and provide for the needs of: he has numerous animals to care for
More example sentences
- It will provide volunteers for anyone caring for a child under five who is finding the going tough.
- A drop-in centre will provide respite for youngsters caring for a sick parent or sibling.
- But the report seems to overlook the security that being cared for by a grandparent provides.
care in the community
- another term for community care.
care of
- At the address of: write to me care of AnnMore example sentences
- If you are having similar problems do write to me care of Scotland on Sunday.
- Eager suitors are invited to write Rowland care of her maximum security penitentiary.
I (or he, she, etc.) couldn't (North American informal also could) care less
- informal Used to express complete indifference: he couldn't care less about football [as adjective]: I started to get irritated by this couldn't-care-less attitudeMore example sentences
- Those on the right want more drilling and couldn't care less about conservation.
- By saying nothing to you about your achievements, it can seem to you as if they couldn't care less.
- It was good to be in a crowd of people who couldn't care less about blogging for part of the weekend.
for all you care (or he, she, etc. cares)
- informal Used to indicate that someone feels no interest or concern: I could drown for all you careMore example sentences
- They could be wearing grass skirts for all you care.
- It could all be done with elastic bands for all you care.
- Then wear it with rubber shoes, for all he cares!
have a care
- [often in imperative] dated Be cautious: 'Have a care!' she warnedMore example sentences
- 'I would advise you, dear sir, to have a care,' she said through clenched teeth.
- You look two ways at the same time, one eye upon your own valley, and the other at the terrace - but have a care!
take care
- Our area has suffered recently from tragic accidents and our local Garda are appealing to all to drive with caution and take care.
- Wellband cautions singletons to take care when buying cover.
- And if you're still in your car, don't forget to take care, watch out for children and slow down to 40 km/h near schools.
- Now you two have a safe trip and take care, come back soon.
- 'You take care now, young man, and watch after the others,' said Ellie.
- 'Okay, take care,' Roxanne called after her and watched as Sandara gave her a smile then grabbed her bag and practically raced out.
- Religious leaders have an obligation to lead in the surest of ways, taking care not to disturb the faith of the ordinary believers.
- Place in an oven and check every five minutes taking care not to allow the rhubarb to overcook.
- This means the equine provider must inquire about the level of skill presented by the rider and take care not to provide a horse that is not manageable by someone of that skill level.
take care of
- Every woman can be made to look gorgeous provided she takes care of her skin and follows simple techniques of make-up, he reveals.
- I quickly had to grow up and take care of myself and be safe and go to school and study.
- Raising four children and taking care of two other foster children is no easy task.
- I decided since it was such an important deal I would take care of it for him.
- Because the theater at the Stardust has the quality it does, that takes care of a great deal of my frustration right there.
- A partnership manager takes care of all the fuss, all part-owners have to do is pay their money and roar on their acquisition on race-day.
1 [often in imperative] Be cautious; keep oneself safe: take care if you're planning to go out tonight
More example sentences
1.1Said to someone on leaving them: take care, see you soon
More example sentences
2 [with infinitive] Make sure of doing something: he would take care to provide himself with an escape clause
More example sentences
1Keep (someone or something) safe and provided for: I can take care of myself
More example sentences
look after, care for, attend to, tend, mind, minister to, take charge of, supervise, protect, guard;
2Deal with: he has the equipment to take care of my problem
More example sentences
Old English caru (noun), carian (verb), of Germanic origin; related to Old High German chara 'grief, lament', charon 'grieve', and Old Norse kǫr 'sickbed'.
Words that rhyme with careaffair, affaire, air, Altair, Althusser, Anvers, Apollinaire, Astaire, aware, Ayer, Ayr, bare, bear, bêche-de-mer, beware, billionaire, Blair, blare, Bonaire, cafetière, chair, chargé d'affaires, chemin de fer, Cher, Clair, Claire, Clare, commissionaire, compare, concessionaire, cordon sanitaire, couvert, Daguerre, dare, debonair, declare, derrière, despair, doctrinaire, éclair, e'er, elsewhere, ensnare, ere, extraordinaire, Eyre, fair, fare, fayre, Finisterre, flair, flare, Folies-Bergère, forbear, forswear, foursquare, glair, glare, hair, hare, heir, Herr, impair, jardinière, Khmer, Kildare, La Bruyère, lair, laissez-faire, legionnaire, luminaire, mal de mer, mare, mayor, meunière, mid-air, millionaire, misère, Mon-Khmer, multimillionaire, ne'er, Niger, nom de guerre, outstare, outwear, pair, pare, parterre, pear, père, pied-à-terre, Pierre, plein-air, prayer, questionnaire, rare, ready-to-wear, rivière, Rosslare, Santander, savoir faire, scare, secretaire, share, snare, solitaire, Soufrière, spare, square, stair, stare, surface-to-air, swear, Tailleferre, tare, tear, their, there, they're, vin ordinaire, Voltaire, ware, wear, Weston-super-Mare, where, yeah
For editors and proofreaders
Line breaks: care
Definition of care in:
Entry from US English dictionary
For editors and proofreaders
Syllabification: CARE
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PROVIDENCE, R.I. -- House Minority Leader Nancy Pelosi is in Providence today to talk about science and art education on a tour of RISD arranged by U.S. Rep. David Cicilline.
Pelosi met with about 20 representatives of various companies, organizations and academic institutions involved in the arts, design, engineering, finance, medicine and research in Rhode Island to hear their ideas for fostering an American economic resurgence.
"I believe we are at a turning point," said RISD President John Maeda. "We believe RISD can be used much more as a national resource to reignite American manufacturing."
The Democratic Congressional leader describing RISD as a "transformational place," linked RISD's emphasis on design innovation to a history of American technological advances ignited by President Kennedy's moon landing initiative.
Location, ST | website.com