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18 - General Principles of Financial Planning (f) For business use, taxpayers who trade in autos every three years or less usually end up with a realized loss that cannot be deducted The taxpayer s basis (after limited depreciation deductions) exceeds the trade-in value, but the loss is not recognized, because of Section 1031 like-kind exchange rules (g) For business use, the cost of interest is included in the lease payments (the entire payment is 100 percent deductible) Interest is not deductible for employees who purchase their vehicles B Buying a house or leasing (renting) (1) The most common reason for renting instead of buying is the lack of funds for a down payment (2) Buying a home offers many advantages: (a) There are tax advantages with home ownership (b) Creditors look more favorably on homeowners (c) A residence may be an appreciating asset (d) Monthly housing costs tend to be more stable than the cost of renting (3) Renting may make sense if the stay is short term 2 Adjustable and xed rate loans A Fixed rate loans have a stated interest rate that lasts for the term of the loan and are more appropriate for clients with a low tolerance for risk B Adjustable rate loans have provisions that permit the lender to change the interest rate periodically C If the time expected to be in a house is short term, an adjustable rate mortgage (ARM) may be preferred to a xed rate mortgage because of lower initial interest rates resulting in the lowest current payment This assumes the client has a higher risk tolerance for a variable rate D An ARM with a 2/6 cap indicates a 2 percent maximum interest rate increase per year, 6 percent life of loan E In a low or increasing interest rate environment, a client is best served using a xed rate loan In contrast, in a high or decreasing interest rate environment, the client may be best served with a variable rate loan 3 Effect on nancial statements A Balance sheet effect: (1) Leased or rented assets have no entry except to the extent that a lump sum may have been taken from one of the listed assets as an initial payment to secure the leased asset An initial payment results in a cash decrease and a decrease in net worth There is no debt, so there is no asset (2) Purchased assets with 100 percent cash reduce cash but add in the asset by the same amount result in no change to net worth (3) Purchased assets with loan result in a reduction of cash or other liquid asset that was used for the purchase or down payment If there is a loan that was secured in order to purchase the asset, it will show up as a liability This results in no change to net worth For example, assume $5,000 cash is used as a down payment to purchase a car valued at $10,000, and the remaining $5,000 is nanced through an auto loan The effect is a $5,000 increase in assets ($10,000 market value of car inus $5,000 decrease in cash) and a $5,000 increase in liabilities (loan amount).

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If you like writing, please consider contributing an article or tutorial that describes our experience Let other users know how you solved your problem You can get your article published on the WTP Web site If your article points out a particularly clumsy feature of WTP, it may even inspire the developers to improve the user interface.After completing the Quick Tour, you ll have a fair understanding of the fundamentals of Java Web application development with WTP You should then be comfortable enough with WTP to begin developing simple Web applications nd to explore the other features of the environment So power up your computer and get ready to code The tour is about to begin! To get the most out of the Quick Tour, you should set up Eclipse and WTP, and follow along The first thing you ll need is a J2SE Development Kit (JDK) You need this to run both Eclipse and a J2EE servlet container like Tomcat See the Getting a JDK sidebar for instructions on how to get a JDK. Code Drawer In .NET Using Barcode maker for ASP .Related: Create Interleaved 2 of 5 Java , C# Codabar Generating , VB.NET Codabar Generating

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data can either be five characters long or ten characters long HTML does provide us with a technique for enforcing a maximum length by using the size attribute However, there is no way in HTML to specify a minimum length Nor is there a way to specify that a dash is required to separate the two parts of the long style of zip codeThe server can perform all these checks but only after the user has submitted the form We could go even further Like states and cities, the US has a certain finite set of zip codesWould we be able to list them in a <SELECT> list And since we already know the state and city, could we list just the zip codes that apply That logic is actually more complicated than you might think some cities have multiple zip codes while some zip codes cross over city boundaries Also if we expand our geographic reach beyond the boundaries of the US, we ll discover additional complexities However, we ll stay within the US borders for the sake of keeping our tutorial fairly simple We ve ntroduced lots of problems with this field Remember, solutions are suggested later in the tutorial. Remember, solutions are suggested later in the tutorial. . Barcode In .NET Framework Using Barcode maker for .NET .Related: Print EAN-8 C# , Java UPC-E Generator , UPC-A Generating VB.NET

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