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- NAICS Selector
- The Information Factories
- DBE Vendor Search
- VMware Workstation 4
- Accounting and Financial Management Governance - EXPENSE
- Florida Sales Tax Rules
- Industrial Classification used in the 2012 Economic Census for Business Activity
- Application Overview: Wire Drawing
NAICS SelectorVIDEO ON THE TOPIC: What is TELECOMMUNICATIONS ENGINEERING? What does TELECOMMUNICATIONS ENGINEERING mean?
This rule governs the taxability of the purchase, sale, or use of tangible personal property by contractors and subcontractors who purchase, acquire, or manufacture materials and supplies for use in the performance of real property contracts other than public works contracts performed for governmental entities, which are governed by the provisions of Rule 12A If a real property project involves multiple subcontractors, each subcontractor is responsible for paying, accruing, collecting, and remitting tax on his subcontract in accordance with this rule.
The elements of cost included in fabricated cost are set forth in Rule 12A Fabricated cost does not include the cost of transporting fabricated items from the contractor's plant to the job site or the cost of labor at the job site where the fabricated items are incorporated into the real property improvement.
The term applies only to items the contractor manufactures, produces, processes, compounds, or fabricates at a plant or shop maintained by the contractor. For this purpose, a temporary facility established at a job site that is used exclusively in connection with performing a contract for a real property improvement at that job site is not considered to be a plant or shop maintained by the contractor. Fixtures include such items as wired lighting, kitchen or bathroom sinks, furnaces, central air conditioning units, elevators or escalators, or built-in cabinets, counters, or lockers.
In order for an item to be considered a fixture, it is not necessary that the owner of the item also own the real property to which the item is attached. A retained title provision in a sales contract or in an agreement that is designated as a lease but is in substance a conditional sales contract is not determinative of whether the item involved is or is not a fixture.
The determination whether an item is a fixture depends upon review of all the facts and circumstances of each situation. Among the relevant factors that determine whether a particular item is a fixture are the following:.
The method of attachment. Items that are screwed or bolted in place, buried underground, installed behind walls, or joined directly to a structure's plumbing or wiring systems are likely to be classified as fixtures. Attachment in such a manner that removal is impossible without causing substantial damage to the underlying realty indicates that an item is a fixture. Intent of the property holder in having the item attached. If the property holder who causes an item to be attached to realty intends that the item will remain in place for an extended or indefinite period of time, that item is more likely to be a fixture.
That intent may be determined by reviewing all of the property holder's actions in regard to the item, including how the item is treated for purposes of ad valorem and income tax purposes. For example, if a property owner reports the value of the item for purposes of ad valorem taxation of the realty and depreciates the item for tax and financial accounting purposes as real property, that indicates an intent that the property is permanently attached as a fixture. Real property law.
If an interest in an item arises upon acquiring title to the land or building, the item is more likely to be considered a fixture. For example, if the seller of real property would be expected to leave an item behind when vacating the premises for a new owner without the contract specifically requiring that it be left, that item is likely to be classified as a fixture. If items are custom designed or custom assembled to be attached in a particular space, they are more likely to be classified as fixtures.
Customization indicates intent that the items are to remain in place following installation. Permits and licensing. If installation of an item requires a construction permit or licensing of the contractor under statutes or regulations governing the building trades, that item is more likely to be regarded as a fixture.
Legal agreements. The terms of any purchase agreement, deed, lease, or other legal document pertaining specifically to an item may be relevant in determining whether that item is a fixture of real property. The foregoing list of factors relevant to determining whether an item is a fixture is intended to be illustrative only.
Additional factors may exist in any particular case, and the weight to be given to the factors will also vary in each case. The term "fixture" does not include the following items, whether or not such items are attached to real property in a permanent manner:. Is intended to be used in manufacturing, producing, compounding, processing, fabricating, packaging, moving, or otherwise handling personal property for sale or other commercial use, in the performance of commercial services, or for other purposes not related to a building or other fixed real property improvement; and.
May, on account of its nature, be attached to the real property but which does not lose its identity as a particular piece of machinery or equipment. Examples of machinery or equipment include conveyor systems, printing presses, drill presses, or lathes.
Examples of items that are not machinery or equipment because they are integrated into the structure or realty and retain their usefulness no matter what activity is carried on at the site include heating and air conditioning system components or water heaters. Any property that would be classified as machinery or equipment under Section In the case of property used in the production of electrical or steam energy, any item that would qualify as exempt machinery or equipment under Section To convert or condition tangible personal property by changing the form, composition, quality, or character of the property;.
To make, build, create, produce, or assemble components or items of tangible personal property in a new or different manner;. To physically apply materials and labor necessary to modify or change the characteristics of tangible personal property.
The terms do not include activities that do not result in any change in the character or quality of tangible personal property. For example, a repair or restoration of property to return it to its original state and level of functionality is not included within the defined activities. It is synonymous with the terms "realty" and "real estate. Erect, construct, alter, repair, or maintain any building, other structure, road, project, development, or other real property improvement;.
Excavate, grade, or perform site preparation for a building, other structure, road, project, development, or other real property improvement; or. Furnish and install tangible personal property that becomes a part of or is directly wired or plumbed into the central heating system, central air conditioning system, electrical system, plumbing system, or other structural system that requires installation of wires, ducts, conduits, pipes, vents, or similar components that are embedded in or securely affixed to the land or a structure thereon.
A contract for the sale or for the sale and installation of tangible personal property such as machinery and equipment; or. A contract to furnish tangible personal property that will be installed or affixed in such a way as to become a fixture or improvement to real property if the person furnishing the property has not also contracted to affix or install it.
A contract is a real property contract if described in subparagraph 1. See subsection 8 of this rule for discussion of such contracts. A contract contains the terms of the agreement between the contractor and the owner or other interest holder of the real property and is entered into in advance of any work being undertaken. A proposal prepared by a contractor prior to entering an agreement is not a contract. Statements, invoices, or other billings submitted after work has begun are not contracts.
For example, a developer solicits bids on the plumbing work for a project. A contractor prepares a proposal that lists all the materials anticipated to be necessary, with unit pricing, labor costs, and a markup based on a percentage of the total material and labor costs.
The developer accepts the proposal. The parties enter into an agreement that requires the contractor to provide all the materials and labor necessary to supply the plumbing system for the project for a single lump sum price.
When the work is completed, the contractor sends an invoice for the lump sum amount that shows a breakdown into materials and labor. Neither the proposal nor the invoice is a contract under which the developer agrees to pay separately for materials and labor.
They are documents prepared by the contractor to explain or justify the price. The contract is the agreement between the parties that an entire installed plumbing system will be provided for a single lump sum. A houseboat, even if permanently docked and used as a primary residence, is not real property. Mobile homes are titled property unless they are assessed for ad valorem tax purposes as real property.
Owners may report mobile homes as real property and have them assessed as such for ad valorem tax purposes. These mobile homes are issued special decals. Classification of a mobile home as personal property by a seller or a lender does not prohibit the owner of the mobile home from having the property assessed as real property. A mobile home that is issued a real property decal is treated as real property for purposes of this rule.
The taxability of purchases and sales by real property contractors is determined by the pricing arrangement in the contract. Contracts generally fall into one of the following categories:. These are contracts in which a contractor or subcontractor agrees to furnish materials and supplies and necessary services for a single stated lump sum price. These are contracts in which the contractor or subcontractor agrees to furnish the materials and supplies and necessary services in exchange for reimbursement of costs plus a fee that is fixed in advance or calculated as a percentage of the costs.
These are contracts in which the contractor or subcontractor agrees to furnish materials and supplies and necessary services based on costs plus fees but with an upset or guaranteed maximum price which may not be exceeded. These are contracts for improvements to real property in which the contractor or subcontractor agrees to sell specifically described and itemized materials and supplies at an agreed price or at the regular retail price and to complete the work either for an additional agreed price or on the basis of time consumed.
In order for a contract to fit in this category, all the materials that will be incorporated into the work must be itemized and priced in the contract before work begins. If a contract itemizes some materials but does not itemize other materials that will be incorporated into the work, the contract is not included in this category.
Because the sale of the materials is a separable transaction from the installation, the purchaser must assume title to and risk of loss of the materials and supplies as they are delivered, rather than accepting title only to the completed work.
The contractor may remain liable for negligence in handling and installing the items. These are contracts in which the contractor or subcontractor agrees to furnish materials and supplies and necessary services for a price that will be calculated as the sum of the contractor's cost or a marked up cost for materials to be used plus an amount for services to be based on the time spent performing the contract.
These contracts are similar to cost plus or fixed fee contracts, because the final price to the property holder will be determined based on the cost of performance. A time and materials contract may or may not also have a guaranteed or upset price clause.
Time and materials contracts differ from contracts described in paragraph d , because the materials are not completely identified, itemized, and priced in the contract in advance and because the property owner is contracting for a finished job rather than the purchase of materials. Contractors are the ultimate consumers of materials and supplies they use to perform real property contracts and must pay tax on their costs of those materials and supplies, unless the contractor has entered a retail sale plus installation contract.
Contractors performing only contracts described in paragraphs 3 a , b , c , or e do not resell the tangible personal property used to the real property owner but instead use the property themselves to provide the completed real property improvement. Such contractors should pay tax to their suppliers on all purchases. They should also pay tax on all materials they fabricate for their own use in performing such contracts, as discussed in subsection They should charge no tax to their customers, regardless of whether they itemize charges for materials and labor in their proposals or invoices, because they are not engaged in selling tangible personal property.
Such contractors should not register as dealers unless they are required to remit tax on the fabricated cost of items they fabricate to use in performing contracts. Contractors who perform retail sale plus installation contracts described in paragraph 3 d do sell tangible personal property.
They should register as dealers and provide a copy of their Annual Resale Certificate Form DR to the selling dealer to purchase tax exempt materials that are itemized and resold under paragraph 3 d contracts. They should not provide the certificate to purchase tax exempt items that they use themselves rather than reselling, such as hand tools, shop equipment, or office supplies.
They must charge their customers tax on the price paid for tangible personal property but not on the charges for installation labor. See Rule 12A Contractors, manufacturers, or dealers who sell and install items of tangible personal property, including those enumerated in Rule 12A The items listed in Rule 12A Contractors, manufacturers, or dealers who sell property over-the-counter without performing installation services must collect tax on the full sales price of such items, even though those items will become improvements to real property upon installation by the purchaser.
At the point at which they are sold in over-the-counter transactions, those items are tangible personal property. Any owner or lessee that engages another to make repairs to or perform maintenance services on machinery and equipment that, because of its size, configuration, method of attachment, or other characteristics, has the appearance of real property, must inform the service provider that the machinery or equipment is tangible personal property.
Unless the repair is exempt from taxation under Chapter , F. If the service provider ordinarily operates as a real property contractor and is not a registered dealer, the owner or lessee must remit tax on the full price of the repair or maintenance directly to the state. A real property contract may also include materials and labor that are not real property improvements.
The Information Factories
Innovation by information. Codes WZ Tanning and dressing of leather; manufacture of luggage, handbags, saddlery and harness; dressing and dyeing of fur. Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials. Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting materials. Manufacture of basic chemicals, fertilisers and nitrogen compounds, plastics and synthetic rubber in primary forms. Manufacture of soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations.
DBE Vendor Search
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NCBI Bookshelf. Working safely with hazardous chemicals requires proper use of laboratory equipment. Maintenance and regular inspection of laboratory equipment are essential parts of this activity. Many of the accidents that occur in the laboratory can be attributed to improper use or maintenance of laboratory equipment. This chapter discusses prudent practices for handling equipment used frequently in laboratories. The most common equipment-related hazards in laboratories come from devices powered by electricity devices for work with compressed gases, and devices for high or low pressures and temperatures. Other physical hazards include electromagnetic radiation from lasers and radio-frequency generating devices. Seemingly ordinary hazards such as floods from water-cooled equipment, accidents with rotating equipment and machines or tools for cutting and drilling, noise extremes, slips, trips, falls, lifting, and poor ergonomics account for the greatest frequency of laboratory accidents and injuries. Understandably, injuries to the hands are very common in the laboratory.
VMware Workstation 4
In cases where these groupings correspond with major groups, the major group heading is also in italics. The assembly of products from component parts is considered to be Manufacturing, except in cases where the activity is appropriately classified under Construction. The assembly and installation of machinery and equipment in mining, manufacturing, commercial and other business establishments is classified under the same group of Manufacturing as the manufacture of the item installed.
The categories are outlined alphabetically. Each category defines the purpose, identifies the general ledger number, lists reference materials and transaction details. The Project and Portfolio Management dashboard will be a tool used to view project data. Our customers have increased exposure to the financial data related to projects. This is enabling quicker response to project financial requests. Today, project budget management varies by project manager, project size and available tools. To allocate expenses to Departments related to staff fee remissions. These expenses are part of payroll. Expense for IT provided services charged annually.
Accounting and Financial Management Governance - EXPENSE
In computing , firmware [a] is a specific class of computer software that provides the low-level control for the device's specific hardware. Firmware can either provide a standardized operating environment for the device's more complex software allowing more hardware-independence , or, for less complex devices, act as the device's complete operating system , performing all control, monitoring and data manipulation functions. Typical examples of devices containing firmware are embedded systems , consumer appliances, computers, computer peripherals, and others. Almost all electronic devices beyond the simplest contain some firmware. Changing the firmware of a device was rarely or never done during its lifetime in the past but is nowadays a common procedure; some firmware memory devices are permanently installed and cannot be changed after manufacture. Common reasons for updating firmware include fixing bugs or adding features to the device. This may require ROM integrated circuits to be physically replaced or flash memory to be reprogrammed through a special procedure. Firmware such as the program of an embedded system may be the only program that will run on the system and provide all of its functions. Before the inclusion of integrated circuits, other firmware devices included a discrete semiconductor diode matrix. The Apollo guidance computer had firmware consisting of a specially manufactured core memory plane, called " core rope memory ", where data was stored by physically threading wires through 1 or around 0 the core storing each data bit.
Bridged networking connects a virtual machine to a network using the host computer's Ethernet adapter. Bridged networking is set up automatically if you select Use bridged networking in the New Virtual Machine Wizard or if you select the Typical setup path. This selection is available on a Linux host only if you enable the bridged networking option when you install VMware Workstation. If your host computer is on an Ethernet network ,this is often the easiest way to give your virtual machine access to that network. On a Windows host, you can use bridged networking to connect to either a wired or a wireless network. On a Linux host, you can use bridged networking to connect to a wired network. If you use bridged networking, your virtual machine needs to have its own identity on the network. Your network administrator can tell you whether IP addresses are available for your virtual machine and what networking settings you should use in the guest operating system. Generally, your guest operating system may acquire an IP address and other network details automatically from a DHCP server, or you may need to set the IP address and other details manually in the guest operating system.
Florida Sales Tax Rules
Account Options Sign in. Office of Technical Services, U. Department of Commerce , - Science. Selected pages Table of Contents.
You pass ancient basalt bluffs riven by luminous waterfalls, glimpsed through a filigree of Douglas firs. You see signs leading to museums of native Americana full of feathery and leathery tribal relics. There are farms and fisheries, vineyards arrayed on hillsides, eagles and ospreys riding the winds.
Industrial Classification used in the 2012 Economic Census for Business Activity
The process of wire drawing has in effect changed very little over the years. Drawn wire is in many applications beyond what we normally would think like electrical wire and TV cables. For example, springs of any kind are made of drawn wire; as well as re-bar used for construction world-wide.
Application Overview: Wire Drawing
Человек, в течение многих лет одерживавший победу над опаснейшими противниками, в одно мгновение потерпел поражение.
Причиной этого стала любовь, но не. Еще и собственная глупость. Он отдал Сьюзан свой пиджак, а вместе с ним - Скайпейджер.