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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.)

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 토토사이트

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.

 

 

The Xiaomi Redmi Note 6 Pro is a budget smartphone that was developed by Xiaomi Inc. It is available in three variants. The base model is equipped with 3GB of RAM and 32GB of internal storage. It is priced at around Rs. 13,999. The higher variants have four or more RAM and larger internal storage. They also cost more than Rs. 13,999. Read on to find out which variant is right for you. redmi note 6 pro

As a budget smartphone, the Redmi Note 5 Pro was a huge hit when it launched in January 2018. But with the launch of the Poco F1, Xiaomi saw its market share dwindling. Despite this, the company managed to keep the price competitive by releasing the Redmi Note 6 Pro in November 2018. While it doesn’t have quite the same punch as its predecessor, the Redmi Note 6 Pro is a great phone.

Another notable change is the update to the MIUI 10 user interface. While Android gestures are not quite as fluid as iOS, Xiaomi has attempted to make it as close as possible. In fact, the new version of the Android OS includes a recent apps tab, notification window, and card-like structure. The new OS also runs smoothly and includes several improvements. The new MIUI also introduces a few image processing gizmos, including the ability to adjust the amount of background blur in portrait shots and the shape of bokeh.

Overall, the Redmi Note 6 Pro is a solid midrange phone. While it isn’t the fastest or most powerful phone, its Snapdragon 636 performs well in real-world usage. Despite the limitations, this device is a very capable camera experience for a budget smartphone. So whether you’re on a budget or want to make a phone with better cameras, the Redmi Note 6 Pro could be the best choice for you.

As previously announced, the Xiaomi Redmi Note 6 Pro is the successor of the Redmi Note 5 Pro. It offers an improved processor and more RAM. While the Note 5 Pro’s base model costs Rs 13,999, the higher-end Redmi Note 6 Pro variant is priced at Rs 15,999. It comes with a fingerprint scanner and supports 10W charging. Although it’s not a significant upgrade over the Note 5 Pro, the Xiaomi Redmi Note 6 Pro brings some interesting features and is very affordable.

The Xiaomi Redmi Note 6 Pro features a 6.26-inch IPS LCD with a 19:9 aspect ratio. It has a notch-cutout for a fashionable look. It is also a good option for streaming videos. The display is large enough for playing games and office applications. And it comes in multiple color options. It’s a very durable device. Its dual cameras offer impressive photo quality.

If you’re looking for a budget smartphone that offers decent performance, cameras, and a long battery life, the Xiaomi Redmi Note 6 Pro is the phone for you. For under Rs 15,000, you can pick up this phone with confidence. If you’re a photo-freak, the Redmi Note 6 Pro is the phone for you. With its camera, you’ll have no problem snapping quality shots, whether they’re from a selfie or a professional photographer.

Many people enjoy playing casino slots, but dread the crowds, commute, lines, and expense that come from playing slot machines inside an actual casino. Others enjoy playing slots, but are not able to do so due to gambling laws in their area or their physical distance from a casino is restrictive. If you are one of those individuals who enjoys gaming, but does not want to put up with the hassles of going to one, or gambling is not in your area, join the thousands of players who have discovered online slots.

There are a huge variety of slots available online through gaming websites and online casinos for you to enjoy, and there’s a huge assortment of the best slots in the world available on line. The variety of slot machines is one of the main advantages, but there are many other benefits to online slots too. สูตรสล็อต

One advantage to online gaming is that you can practice for free, so there is no risk. You can try a variety of online slots, decide which games you prefer, and develop strategies and preferences without risking any money.

Once you have practiced, decided which slots you like best, and developed a strategy, if you are playing through an online casino, it is fairly easy to buy in and start actually gambling with real money. Many people worry that with playing online, there is less chance of winning anything at all. It has also been suggested that even if you do win, payouts are much smaller with online gaming. This is simply not the case. If you choose to play slot machines through an actual casino, you are just as likely to win – and win big – online as you are playing in an actual casino.

Another benefit to online slots gaming is the instant access. If you go to a casino, you may be limited to what games you can play. Most real world casinos do not have space for hundreds of slot machines, as they are limited by floor space, but online casino sites give you access to as many as 400 different casino games. And can add as many as they wish to create. All they would need to do is have enough computer power to power the servers, that is all.

Even if your real world casino has a great variety of games, you may have to wait to play, and if the casino is busy, you may not even have the chance to play your favorite slots as other people may be occupying them. However, if you choose to play online, you can download an application that allows you instant access to as many slots as you wants, without having to wait in any lines. You can always play the best slots and your favorite slots online with no interruptions.

If you are not interested in downloading the application, there are a variety of online slots sites that can be played via your internet browser. Online, slots can open your gaming world up with convenience, variety, and ease. Plus, you can start risk free with superb free cash offers. So what are you waiting for, join in the fun!.

If the worst happens and you get ripped off by an online casino what do you do? First of all, contact the online casino operator themselves. It may have been an honest mistake or a flaw in their system and they might be only too grateful to hear from you so they can fix the problem so it doesn’t happen again. If this is the case then they should reimburse you any money lost and they might even give you a bonus as a gesture of good will.

If they don’t and they truly are a rogue casino out to rip off their customers then there are several watchdog organisation set up to help people who have had a bad experience with online gambling. It is in the interests of the online gambling industry in general to look after all their customers and potential customers. A little bad publicity can go along way in the gambling industry.  老虎機

Online Players Association

The Online Players Association (OPA) is a watchdog group that also endorses online casinos, online gaming and online gambling sites. They ensure that sites they endorse are reputable and honest. They also mediate disputes between customers and the sites they endorse so that online gamblers can play in safety. The Online Players Association was formed in 2000 and has so far recouped over $100,000 in winnings and deposits from online casinos and other online gambling sites.
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Interactive Gaming Council

The Interactive Gaming Council was formed in 1999 and is an industry organisation comprised of online gambling sites, online gambling portals, online casinos and any other business involved with internet gambling. One of their primary purposes is to set standards that members must adhere to. Their Seal of Approval system assures that members uphold the IGC’s etchical standards and also helps players resolve disputes by acting as a mediator between them and the online gambling company.
Web Site

Off Shore Gaming Association

The Off Shore Gaming Association is a monitoring watchdog group that keeps an eye on the off shore gaming industry. They maintain a list of reputable online casinos.
Web Site

Internet Gaming Commission

The Internet Gaming Commission, not to be confused with the Interactive Gaming Council who share the same acronym, is also a watchdog group that monitors online gambling sites like the online casinos. They also maintain a body of information about safe online gambling sites and have a dispute resolution department to mediate disputes between gamblers and online casinos.

 

If you love the thrill of gambling in live casinos then you will be excited to learn that you can play all of your favorite casino games online! Online casinos are rapidly growing in popularity as gambling enthusiasts around the globe are realizing that they can play online casino games twenty-four hours a day, seven days a week from the comfort of their very own homes. Online casino software makes it possible for you to play the exciting gambling games that you can play at the Luxor and Pyramids in Las Vegas without even leaving your house! https://www.sawan888.net/

If you love slot machines then you will be thrilled at the huge variety of Internet slots. Online slot machine software emulates real live casino slot machines so you can play literally hundreds of slots online including Fruit Fiesta, LotsaLoot, Jackpot Deuces, Triple Sevens, WowPot, Treasure Nile, Tomb Raider, Major Millions and more-with this variety you’ll never get bored! When you play slots in a casino online you can even bet real money, just like in a real casino. Slots are progressive, so the jackpot grows and grows as people play so you can win huge prizes by playing online slot machines.

If you prefer more traditional casino games then you can play Internet gambling games like craps, roulette, baccarat and blackjack. These are some of the most popular casino gambling games, online and off. When you play these games in an online casino you can almost forget that you are not really in Vegas-the software is just that good! Internet gambling software is extremely sophisticated and does an amazing job emulating the real casino game and experience. Many online casinos have graphics which make it look like you are really walking around inside a casino and chat features allow you to interact with other players as if you were really standing next to them, waiting for your next blackjack card to be dealt. The rules are the same in casino games online and offline as well as the game tables so when you are gambling online you are getting the true casino experience.

Online gambling software is set up to make your online casino experience unique and exciting and the best part about it is the convenience. You may have thought that the next time you wanted to play roulette or craps you would have to book a flight to Vegas but now you just have to download online casino software and you can bring Vegas home with you! Play all of your favorite casino games any time of day for real money without even leaving your house! With all of the convenience of online casino gaming what are you waiting for? Choose your favorite online casino website, download their software and you will be playing with the high rollers in no time!

The online casino sector is getting bigger by the day. Some online casino sites provide their patrons with the same glitz and glamor that they can enjoy in the traditional land-based casinos of Las Vegas. These online casinos provide you with a perfect alternative for experiencing the thrill and excitement of gambling right inside your own home. So if you cannot afford to take the time out of your busy schedule to visit a land-based casino, get yourself a computer and a high-speed internet connection, and you are set to make real big money by playing in online casinos.

The vast range of online casino games offered by these online casinos are varied in number. Take your pick from a variety of online casino games, be it blackjack, roulette, poker or the very popular slot machine games. Before depositing money with any online casino site, make sure that the online casino site is safe and reputable. Since the online casino sites fall under the purview of off-shore gambling, you could end up dealing with a fraudulent company if you do not practice caution. If you are a new player who is willing to start off on this journey that will bring you a lot of money, there are a few things that you have got to keep in mind. These tips will serve you well. slot gacor hydro88

The online casino experience is a little different from playing in a land-based casino. Upon entering a traditional casino, there is a lot of noise and confusion, with people everywhere distracting your play. While playing on an online casino, you can bid goodbye to all the chaos. You have only your game to think of, so you can concentrate better. Place your bets using mathematical calculations and common sense, rather than getting carried away by the heavy betting by others. You are the best judge of how much you will bet; let that be the only criteria of a bet. Do not get influenced by the betting of other people, if more people are playing the game with you online.

Online casinos provide you with instructions about the various bonuses that are on offer. It could be a sign-up bonus, which enables you to start playing online casino after you have met the deposit requirements. It could be cashable bonuses which can be encashed along with your winning money. It can be the opposite as well, called ‘sticky bonuses’. These cannot be encashed; it is deducted from your winning amount. Be sure to read and follow all bonus requirements. Some have restrictions for game type, requires a minimum number of plays, or may have a maximum payout. Not reading and following the requirements may cost you some or all of your winnings.

Online casinos also provide you with ‘Help’ materials which will help you understand the game and master the tactics. They also provide you with ‘hand history’ so that you can follow the changing patterns of an online casino game. The buttons on the online casino site are easy to understand and user-friendly. The names of the buttons speak for their own functions to keep you from getting confused during the course of a game. The stakes are high and nobody likes to risk anything that might make the odds tougher.

With these basic online casino tips in mind, you can rule the world of online casino. Just play as the situation demands and before you can count the time that you have spent on an online casino site, you would be rolling in real big money. So start off on your treasure-hunt!

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