The Casino Environment

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

The Section 179(D) Tax Provisions

Increasingly, casino operators are taking advantage of the EPAct IRC section 179(D) commercial building energy efficiency tax provisions, which have been extended through 2013. EPAct tax deductions are available for qualifying energy reductions in lighting, HVAC(heating, ventilation, and air conditioning), and building envelope. (Building envelope consists of the building’s foundation, walls, roof, windows, and doors, all of which control the flow of energy between the interior and exterior of the building.)Nova88

The Nature of Casino Properties

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

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

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

Occupancy Rooms

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

Back of the House Spaces

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

Ball Rooms, Banquet Rooms and Restaurants

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

Parking Garages

Many casinos have large adjoining parking garages that can save substantial energy costs and generate large tax deductions by upgrading to energy efficient fixtures. In Notice 2008-40 issued March 7th, 2008, the IRS announced that parking garages are a property class that is specifically entitled to use the EPAct tax deductions. Also, parking garages are excluded from the tax bi-level switching requirement. Please see the September, 2008 International Parking Institute article devoted to parking garages EPAct lighting deduction tax opportunities.5

Slot Machines and Gaming Floors

One of the biggest energy users on hotel gaming floors is slot machines. Although these were early adapters of fluorescent technology, even these energy efficient bulbs normally have to be changed 3 times a year because of 24/7 operating hours. Due to the high labor maintenance costs, casino owners are now transitioning to LED technology in their slot machines. LED’s, while they have higher up front costs, have high energy efficiency and much longer life cycle, offering significant savings in labor and maintenance costs.

HVAC

Casinos because of their typical 24 hour occupancy can achieve significant energy cost savings from energy efficient HVAC systems. In particular, Nevada’s hot climate further makes energy efficient HVAC a very worthwhile investment. Fortunately. Nevada with the highest revenues from casinos has America’s second highest capacity for energy efficiency through renewable geothermal energy.6 Certain categories of very efficient HVAC investments will often qualify for the HVAC EPAct tax incentive including geothermal and thermal storage.

LEED Casinos

We expect to see more casinos obtain LEED status. (See LEED Building Tax Opportunities Article7). In 2008, The Palazzo, Las Vegas Casino became the largest LEED certified building and one of the first certified LEED casinos in the US.8 Casinos and hotels find that certain categories of frequent travelers are very interested in staying in facilities that have clearly demonstrated they are focused on the environment and sustainable design. To become LEED certified, a casino must have a building energy simulation model created by a qualified engineer. Modeling is also required for the EPAct, HVAC and Building Envelope tax deductions. Qualified tax experts that know how to make the adjustments to convert LEED computer models to EPAct tax deduction models can evaluate LEED models and determine whether large tax deductions are probable. For example, a 500,000 square foot LEED casino that qualifies for the maximum EPAct tax deduction will receive an immediate tax deduction of $900,000 =(500,000*$1.80). Casino owners who understand the magnitude of these benefits can use the tax savings to help justify the costs related to achieving LEED status.

There are those on the internet trying to claim they may have online video poker machines strategies that if used right will make one a successful player and one will consistently beat the video poker machines machines. What one will often find that they are selling e-books on what to beat the games of video poker machines though one will often find out they may have sold information that one could have gained on their own.

With strategies for playing online video poker machines, classic common sense and taking your time are maybe the best strategies that one may gain when playing video poker machines at online casino. One will find that with most online casinos that they offer one the opportunity to play their different online casino games in free mode which is to ones advantage.

Whether one plays in free mode or as a real player at an online casino doesn’t really make any difference as the results are the same when playing video poker machines online. With the online video poker machines games offered by an online casino they all run with an RNG (Random Numbers Generator) which will randomly purchase a number associated with a space or symbol in the baitcasting reel, to manufacture a final combination which is totally chosen at random.

If one thinks that they may discover a way to beating the เว็บสล็อต video poker machines games when playing online, one better reconsider that thought as you can’t beat the RNG as it prefers numbers at random. Perhaps one of the best online video poker machines strategy is for one to know the game that you are playing and in free mode that will give one the opportunity to completely understand the game prior to playing as a real player.

Once you have picked up some strategies for playing the games of online video poker machines in free mode, it is time then to apply those skills as a real player. As a real player one will also have to apply some different online video poker machines strategies if one is to become successful and make some cash from playing online.

Prior to becoming a real player, one will want to set a certain amount of money that one will allow themselves to spend with their money , nor spend more. All too often there are those that set out to lose and they end up spending more money thinking that they’re going to win which should be the wrong strategy. If one begins to lose and keeps losing then it is time to quit , nor spend more money just to lose it.

Another strategy that one might use is to know when to give up as all too often there are those that think they one will never start to lose which should be the wrong way to think. If you have won a reasonable sum of money and then begins to lose it, is probably far better quit while they are ahead and save their money for another day of playing video poker machines online.

Playing a variety of different games of video poker machines may as well end up being advantageous as you never knows when it’s possible to hit a jackpot. If one is going to play the progressive jackpot video poker machines games, you have to play maximum coins permit the opportunity to win the progressive jackpot of the different slot machines that are linked together for the progressive jackpot.

Hopefully some of the online video poker machines strategies which have been mentioned in this article will make ones playing of video poker machines online more enjoyable and enable one as a winning video poker machines player.

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On the internet wagering is becoming one of the greatest sectors on the web these days. Till round the change from the hundred years, bookmaking had been something which had been typical within the traditional, however nearly totally lacking on the internet. Points possess transformed although, as well as most the primary gamers have accompanied their own prosperous traditional companies along with on the internet wagering websites.

One particular organization is actually Betfred. These were started through James Carried out within Stansted dating back to the actual sixties, now toto macau. they’ve developed in order to probably the most well-known manufacturers in the market. They’re especially popular because of the PUBLIC RELATIONS pleasant tricks associated with James Carried out themself, that happens to be a genuine personality from the wagering picture.

James is really a large Stansted U . s . enthusiast which enthusiasm for that membership offers occasionally clouded their much better reasoning, resulting in a few significant times. The very first had been in 1998, whenever Betfred paid in early stages just about all wagers with regard to Stansted U . s . in order to earn the actual category. It was within 03 once they experienced the good looking guide, however the drop within type permitted the actual result in end up being eroded through Toolbox that ultimately edged these phones the actual name with a solitary stage. Cue Betfred spending away another period on a single marketplace!

The 2nd had been the wager along with other bookmaker Victor Chandler, once again it had been the wager including Stansted U . s .. This time around James wager an awesome zillion which U . s . might complete greater than Chelsea within the 2004-05 Leading Category period. Chelsea received the actual category as well as James dropped away once again.

Soccer is actually in the centre associated with wagering along with Betfred, plus they possess lately guaranteed a good expansion of the unique cope with Wembley arena — the house associated with British soccer. This enables these phones run wagering booths in the arena, in addition to putting advertisements while watching huge target audience.

It’s possibly a direct result all of this top quality PUBLIC RELATIONS which Betfred offers ongoing in order to appeal to the shoppers within droves. The actual soccer sponsorship and additional affiliate payouts possess obviously demonstrated a great way of making the actual just about all essential advantage with this ultra-competitive business.

Manufacturer identification is actually something to create clients within, however in addition Betfred provides a large free of charge wager with regard to brand new customers associated with it’s on the internet wagering website. During the time of this particular statement, the actual free of charge wager had been the £50 complement provide. In order to be eligible, produce a brand new accounts, location the wager towards the exact same worth with your personal transferred money as well as Betfred may complement this along with an additional £50 free of charge wager. More information about this procedure are available beneath.

The actual Betfred web site is among the best on the internet wagering websites. It’s obviously organized along with comfortable access to any or all the important thing functions as well as sports. A pleasant choice is actually how the structure from the chances can easily end up being transformed in the primary web page, regardless of whether or even not really you’re authorized within. This particular is fantastic for individuals with the choice with regard to decimal chances as opposed to the much more conventional fractional chances.

I’d not really wait in order to suggest Betfred. Why don’t you participate in the actual enjoyable and obtain included these days, ensuring obviously that you simply make use of the Betfred free of charge wager. There’s also a opportunity you could function as the following individual in order to take advantage of among Fred’s earlier affiliate payouts.

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