Established in 1996, docSTAR is a recognized leader in the development of innovative software products for the document imaging industry. docSTAR (Document Storage and Retrieval) is a robust suite of software solutions that securely scans, stores and retrieves documents quickly and easily.
Established in 1996, docSTAR is a recognized leader in the development of innovative software products for the document imaging industry. docSTAR (Document Storage and Retrieval) is a robust suite of software solutions that securely scans, stores and retrieves documents quickly and easily.
All Things Trinity, All Things Conservation - Richland-ChambersTrinity Waters
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With more than a decade’s worth of restructuring and consolidation, commercial airlines have become lean and efficient, with profitability and free cash flow improving substantially.
[Note: This is a partial preview. To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
Sustainability has become an increasingly critical topic as the world recognizes the need to protect our planet and its resources for future generations. Sustainability means meeting our current needs without compromising the ability of future generations to meet theirs. It involves long-term planning and consideration of the consequences of our actions. The goal is to create strategies that ensure the long-term viability of People, Planet, and Profit.
Leading companies such as Nike, Toyota, and Siemens are prioritizing sustainable innovation in their business models, setting an example for others to follow. In this Sustainability training presentation, you will learn key concepts, principles, and practices of sustainability applicable across industries. This training aims to create awareness and educate employees, senior executives, consultants, and other key stakeholders, including investors, policymakers, and supply chain partners, on the importance and implementation of sustainability.
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1. Develop a comprehensive understanding of the fundamental principles and concepts that form the foundation of sustainability within corporate environments.
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3. Identify and define best practices and critical success factors essential for achieving sustainability goals within organizations.
CONTENTS
1. Introduction and Key Concepts of Sustainability
2. Principles and Practices of Sustainability
3. Measures and Reporting in Sustainability
4. Sustainability Implementation & Best Practices
To download the complete presentation, visit: https://www.oeconsulting.com.sg/training-presentations
Implicitly or explicitly all competing businesses employ a strategy to select a mix
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1. Instructions Tab to navigate within form. Use mouse to check Save Print Clear
applicable boxes, press spacebar or press Enter.
Dairy Manufacturing Facility
DM
Schedule
Investment Credit
2008
File with Wisconsin Form 1, 1NPR, 2, 3, 4, 4I, 4T, 5, or 5S
Wisconsin Department
Read instructions before filling in this schedule
of Revenue
Name Identifying Number
1 Fill in the amount paid in 2008 for the following items if used exclusively for dairy
manufacturing, as shown in your application to the Wisconsin Department of Commerce:
a Building construction, including storage and warehouse facilities . . . . . . . . . . . . . . . 1a
b Building additions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
c Upgrades to utilities, including water, electric, heat, and waste facilities . . . . . . . . . . 1c
d Milk intake and storage equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
e Processing and manufacturing equipment, including pipes, motors, pumps, valves,
pasteurizers, homogenizers, vats, evaporators, dryers, concentrators, and churns . . 1e
f Packaging and handling equipment, including sealing, bagging, boxing, labeling,
conveying, and product movement equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
g Warehouse equipment, including storage racks . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
h Waste treatment and waste management equipment, including tanks, blowers,
separators, dryers, digesters, and equipment that uses waste to produce energy,
fuel, or industrial products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
i Computer software and hardware used for managing the claimant's dairy
manufacturing operation, including software and hardware related to logistics,
inventory management, and production plant controls . . . . . . . . . . . . . . . . . . . . . . . . 1i
j Other (list)
1j
2 Add lines 1a through 1j . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3 Amount of credit as allocated by the Wisconsin Department of Commerce for amount
on line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Enter dairy manufacturing facility investment credit passed through from other entities 4
5 Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
$200,000
6 a Maximum credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a
b Enter credit computed for 2007 (from 2007 Schedule DM, line 6) . . . . . . . . . . . . . . . 6b
c Subtract line 6b from 6a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6c
7 Fill in the smaller of line 5 or line 6c . This is the available dairy manufacturing
facility investment credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
IC-060
2. Instructions for 2008 Schedule DM
Line 4. If applicable, fill in the amount of dairy manufacturing
General Instructions
facility investment credit passed through from tax-option (S)
corporations (from Schedule 5K-1), partnerships and LLCs
Purpose of Schedule DM
treated as partnerships (from Schedule 3K-1), and estates and
trusts (from Schedule 2K-1) .
Use Schedule DM to claim the dairy manufacturing facility invest-
ment credit . This credit is for taxpayers who have invested to
Line 7. Enter the smaller of line 5 or line 6c on line 7 . The
modernize or expand dairy manufacturing facilities in Wisconsin
maximum dairy manufacturing facility investment credit allowed
and who have been certified by the Wisconsin Department of
for all property acquired and placed into service after December
Commerce . The credit is available for taxable years beginning
31, 2006 and before January 1, 2015, is $200,000 .
after December 31, 2006 and before January 1, 2015 .
For tax-option (S) corporations, partnerships, and LLCs treated
For information on how to become certified by the Department of
as partnerships, each shareholder, partner, or member may claim
Commerce, visit the Department of Commerce web site at www .
a credit in proportion to his or her ownership interest, except that
commerce .wi .gov or write to the Wisconsin Department of Com-
the aggregate amount of credits claimed by all persons who own
merce, P .O . Box 7970, Madison, WI 53707-7970 .
and operate the facility may not exceed $200,000 .
Enter the amount on line 7 as an addition to income on the
Who is Eligible to Claim the Credit
appropriate line of your Wisconsin franchise or income tax
return .
Any individual, estate, trust, partnership, limited liability company
(LLC), corporation, or tax-exempt organization that has invested
S corporations, partnerships, and LLCs treated as partner-
in modernizing or expanding a dairy manufacturing facility in
ships: Prorate the credit on line 7 among the shareholders,
Wisconsin and is certified by the Department of Commerce may
partners, or members based on their ownership interests . Show
be eligible .
only the credit for each shareholder on Schedule 5K-1 and for
each partner or LLC member on Schedule 3K-1
Tax-option (S) corporations, partnerships, and LLCs treated as
partnerships cannot claim the credit at the entity level . However,
Estates and trusts: Prorate the credit that otherwise would be
the credit attributable to the entity’s business operations passes
entered on line 7 between the estate or trust itself and its ben-
through to the entity’s shareholders, partners, or members .
eficiaries in proportion to the income allocable to each. Show
only the estate’s or trust’s portion of the credit on line 7 . Show
The maximum dairy manufacturing facility investment credit
the beneficiaries’ portion of the credit to the left of line 7. Label it
available to all claimants for taxable years beginning in 2008 is
“Beneficiaries’ portion” and show the credit for each beneficiary
$700,000 .
on Schedule 2K-1 .
If the amount on line 7 exceeds the tax otherwise due, the amount
Caution: Credit is Income
of the claim not used to offset the tax due will be refunded to the
claimant .
The credit that you compute on Schedule DM is income and must
be reported on your Wisconsin franchise or income tax return as
income in the year computed .
Required Attachments to Return
File your completed Schedule DM with your Wisconsin franchise
Specific Instructions
or income tax return . Also, include a copy of your Department
of Commerce certification to claim the credit. Shareholders of
Line 1. Fill in on lines 1a through 1j the cost of constructing,
tax-option (S) corporations, partners of partnerships, members
improving, or acquiring buildings or facilities, or acquiring
of LLCs treated as partnerships, and beneficiaries of estates
equipment, related to the claimant’s dairy manufacturing
or trusts must file a copy of Schedule 5K-1, 3K-1, or 2K-1, as
operation . The property must have been acquired and placed in
appropriate, with Schedule DM instead of the certification.
service in the taxable year beginning in 2008 . The property must
be used exclusively for dairy manufacturing .
Additional Information
“Dairy manufacturing” means processing milk into dairy products
or processing dairy products for sale commercially .
For more information, you may:
“Used exclusively” means used to the exclusion of all other uses
• E-mail your question to corp@revenue .wi .gov
except for use not exceeding 5 percent of total use .
• Call (608) 266-2772 [TTY (608) 267-1049]
• Send a FAX to (608) 267-0834
Note: The amounts you enter in line 1 should match the amounts
Write to the Audit Bureau, Wisconsin Department of
in your application to the Wisconsin Department of Commerce .
Revenue, Mail Stop 5-144, P .O . Box 8906, Madison, WI
53708-8906
Line 3. Enter the amount of credit allocated to you by the
Wisconsin Department of Commerce based on the amounts you
entered above .