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However, after you ve bought one property, you may have the urge to buy another, then another Many Canadian real estate investors have acquired significant real estate portfolios this way over time If you think this possibility may be in your long-range business plan, here are some points to consider: Hire a strong real estate advisory team, such as a real estate lawyer, a tax accountant, a financially experienced and savvy Realtor (or Realtors), an insurance broker, and a mortgage broker (we discuss selecting advisers in 4) You want to be able to call upon any member of your team at any time and know that they are familiar with your total real estate investment picture When you have a relationship established, you can phone anytime you have a question Get strategic tax advice from a business adviser (you can find some under this heading in the phone book) on the structure of your real estate investment portfolio You may wish to incorporate a company to hold some or all of your real estate portfolio for various reasons generally to minimize your personal liability exposure, or limit exposure to your other investment properties, if some financial misadventure occurs with one of your properties For example, if an apartment building you own burns to the ground and people were injured in the blaze, you will want protection that limits the extent to which people can seek damages from you, personally, if insurance is sufficient to cover the rebuilding but insufficient for personal liability claims Get tax advice on writing off home office expenses for managing or marketing your various properties You may consider hiring your spouse, partner, or children to assist you in your property enterprise, steps that will also require appropriate tax advice Specialize in specific types of real estate with which you re comfortable, as this will make the best use of your extensive research and developing expertise and knowledge Determine whether you are suited to manage your own expanding real estate portfolio, or whether at a certain point it is smarter to hire an expert property management firm o do that for you (we discuss this choice elsewhere in this chapter) Have a short-term, medium-term, and long-term investment strategy, and an exit plan Negotiate everything, because everything is negotiable The more money you save, the more money you make Because you have an ongoing relationship with all your advisers, ask them how they can save you money through economy of scale, or multiple real estate acquisitions This includes the Realtor commission, the legal fees, and the accounting services and many other elements.

on disposition of a business or assets Environmental remediation-related obligations SOP 94-6 applies governmental HCOs that follow paragraph 7 of GASB No 20 and to all investor-owned and not-for-pro t HCOs (ii) Uncertainties Associated with Revenue Recognition The amount of revenue earned under arrangements with government programs is determined under complex government rules and regulations that subject the organization to the potential for retrospective adjustments in future years Because several years may elapse before all potential adjustments related to a particular scal year are known, management must estimate the effects of future program audits, administrative reviews, and billing reviews In making these estimates, management also must take into account the potential for regulatory investigations that may result in denial of otherwise valid claims for payment These matters are discussed in SOP 00-1, Auditing Health Care Third-Party Revenues and Related Receivables The fairness or reasonableness of nancial statement presentation of estimates is not dependent on the outcome of the uncertainty (ie, management s ability to predict the future with accuracy), but rather on the quality and nature of the evidence supporting management s assertions at the time the estimate is made The fact that future events may differ materially from management s assumptions or estimates should not necessarily lead to a conclusion that management s estimates were not reasonable or valid at the time they were made GAAP requires that the uncertainties inherent in signi cant estimates be disclosed appropriately in the nancial statements If uncertainties associated with revenue recognition are presented in accordance with SOP 94-6, Disclosure of Certain Signi cant Risks and Uncertainties, the nancial statements are presented fairly in conformity with GAAP This is true even in situations involving material uncertainties If a reasonable estimate cannot be made of the outcome of the uncertainty and the circumstances surrounding the uncertainty are adequately disclosed, the nancial statements are not de cient from a GAAP perspective Disclosure, however, is never a substitute for recognition in the nancial statements The audit and accounting guide Health Care rganizations requires that differences between original estimates and subsequent revisions be included in the statement of operations in the period in which the revisions are made and be disclosed, if material The likelihood of such revisions, coupled with their potential material impact on the nancial statements, generally requires disclosure in accordance with SOP 94-6 Such disclosures might include the signi cance of government program revenues to the entity s overall revenues and a description of the complex nature of applicable laws and regulations, indicating that the possibility of future government review and interpretation exists SOP 00-1 illustrates this disclosure.

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If we manage to design algorithms that can exploit this property, they will ikely be very stable to the uncertainties of a real-world scenes. We can then turn to other complications that a real-world algorithm has to respect: nite dimensions of the robot itself, improving the algorithm performance with sensors like vision, the effect of robot dynamics on motion planning, and so on. We are now ready to tackle those issues in the following chapters. Paint PDF-417 2d Barcode In Visual Studio NET.Related:

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