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Finding Used Auto Parts Online Saves Time and Money

Used auto parts, also sometimes known as aftermarket parts (due to the fact that they were removed from the market beforehand), are auto parts that have been utilized for some purpose before. They might have been used to effect repairs on other auto parts, come new with the car or been removed as part of a general overhaul, but the point is that they have been used in some capacity before. This used status usually results in a decline in the price of an auto part, but at the same time what many people are finding is that a decline in quality is not always a given.salvage auto parts

Frequently, it is possible to find used auto parts that give you a much better quality to cost ratio than the new version of the same part. In conventional terms, one of the reasons that people knew this fact and never took advantage of it was that finding aftermarket parts that fulfilled those requirements was extremely difficult. The average residence probably didn’t even know where the closest yard was and even if they did, searching through parts in order to find a good used product would take time and energy that most people probably did not have.

As with most things, however, the internet really came along and changed things in a big way. People now do not need to worry about finding used auto parts in physical yards because they can now go online in order to find the same aftermarket parts. There are many websites online that can help you in this search, allowing you to find the particular used auto parts that you are looking for through an online search and then heading to the yard to pick them up. The searching is made simple by the internet and because you only have to spend a few minutes in the yard picking the part up, the whole process is made easier and a lot more cost effective.

Ultimately, if you really want to save a lot of money through the use of used auto parts, then you really need to incorporate the online element into the overall search tactics that you use. Consider for a moment the two different options that are available to you when you are searching for aftermarket parts. The first option is the one listed above regarding searching on the internet and then going to the yard to pick up the part, while the second option is the conventional method of searching through yard parts until you find the used auto parts that you seek.

With the first option, you pay in time and money for the internet service that you use as well as the drive to the yard. With the second option, you pay for a drive to the yard in money and then you have to pay a much larger time commitment in order to find the part you are looking for. There are no search fields in a yard and many of them do not carry databases that they will readily let you look through. With the lack of a catalogue, searching through a yard really becomes hit or miss. If you do it online, you should be able to locate the aftermarket parts that you need within a few minutes of conducting the very first search.

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Thinking Of Doing A Escorted Trip Through A Travel Agent? READ THIS!

If you’ve ever been planning a trip and stopped and thought to yourself how cool it would be to have an escort to make sure everything goes smoothly, then keep reading on. In today’s article I am going to go a bit in-depth on that very subject and explain what may or may not be painfully obvious to some. You may just be very surprised by what you read!    phoenix escorts

Obviously It Is More Expensive, But Is It Worth It? – Look, I am not going to sit here and lie to you, and I am sure if you are thinking of doing this for a trip you have coming up or coming soon you’re putting a lot of planning into it. On top of which, spending a good deal of coin to as well. Is it worth it is pretty subjective. Do you prefer to travel freely or be led by the hand? That is what it comes down to really. Have you ever visited a city and thought, man this is awesome, but what do I do? What do I see? There is too much to do! I feel lost, and then sadly ended up not doing half of what you wanted out of sheer confusion? Yeah, well maybe an escort is definitely worth the extra bucks to do it. Your travel agent sure will appreciate the extra commission you’re lining in his/her pocket.

On The Other Hand… – Are you the type of free kindred spirit who enjoys the moment rather than the destination? In that case an escort and that extra work put into planning from an agent may NOT be for you. A general rule of thumb is that with MOST escorts you are ferried around and you do have timetables of where you’re going and who you’re seeing and what you’re doing. You don’t always have much if any singular explore on your own free time. It really is apples to oranges type of decision. No right or wrong answer in that sense. Travel as you will. It is your money after all.

What Are Some Of The Other Perks To It? – Well, some of the other things that are a benefit especially when going through a travel agent is that you generally aren’t alone, you are usually with a group, so if you’re generally lonely while traveling, that would be taken care of. Also, agents because they have groups can usually get group discounts in some spots of the itinerary. Power in numbers my friend. And sometimes… SOMETIMES those savings are passed on to you!

Whatever you do, live a life well-traveled! Stay nomadic my friends!

**This article can be freely republished and shared on a website as long as it is not modified in any way including the author’s hyperlinks.**

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Nickey Mitchell is a advocate devoted to informing people on how to save more money and travel more efficiently than ever before and challenge their predisposed attitude towards travel and life. For more information on how to venture cheaper, smarter, and MORE click below:

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Gambling With Algorithmic Betting Systems

At one time or another, haven’t we all wished that we could just know the outcome of our favorite teams game. Hollywood has even glorified that wish in several movies; one movie in particular was “Back to the Future”. For those readers that don’t know to what movie I am referring, one of the main characters of the movie travels from the future with a sports almanac and gives it to his past self and forever changes his future. Armed with the knowledge of the all sporting events 50 years into the future, the characters past self places his first wager and magically changes his future with unbelievable wealth and power by using the information from the sports almanac.

Although this may be an absurd example, many of Hollywood writers do mix truth with UFABET fiction and they do it very well. What if I were to say that one can know the future; to know the future well enough that one could wager bets and be completely free from fear and anxiety. All because this person knew the final outcome of the wager.

Well I hope that you said “No Way” or “That’s not possible”; the truth is that no one can know the outcome of future events. However, that future is now closer than one thinks.

Today’s technological break-through’s appear to be nothing short of small miracles; Google is one of the best examples of a break-through technology. Google uses an algorithmic search every time to deliver the best option suited for every search request. During those searches, Google collected immense amounts of data on its patrons that would use their services. This data collection was not malicious in nature but merely to compile a dossier on each user in order to better target its patrons with relevant services. For example, users that searched on Google for fashion trends for next spring would be targeted by Google for shoes, handbags, and jewelry. How does Google carry out this feat with information that is kept private and secure? It is all accomplished by a procedure that is known as data mining.

How is data mining relevant to online betting and gambling? Imagine what the possibilities would be if someone was able to successfully data mine your favorite NFL teams past, and present statistics. What if they could successfully plug in all the data for the entire NFL. How valuable would that be? Well you forget listening to the bartender at the local pub or posting up at the water cooler at work to get the latest tips and recommendations. Quite a few companies have set out and only a handful have successfully implemented an algorithmic betting system.

What is an algorithmic betting system or ABS? An ABS is basically a robotic betting system; a system that can completely remove the emotional factor of wagering for the good ole’ alma mater to win just because or going with the “Gut Feeling”. These systems take all the data available like coaches, front office management, star players, bench warmers, home field advantage, injured reserves, weather, and many other factors into consideration. The more data that is present for the pick, the more accurate a selection can be made with confidence.

Successes with these algorithmic betting systems are riddled with success stories but before diving in head first, do the research before making the initial investment.

Let’s be clear, online betting and gambling is nothing more than guess-work. No one, no thing, and no computer program can perfectly predict the outcome of future events. However, if you are armed with enough correct information, then you can make the best educated guess possible. If you are going to play, then please play responsibly; play responsibly by utilizing one of the best hi tech algorithmic betting systems available.

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Australian Sports

Australia is well known for its rich sports culture. The most popular sports in Australia are Australian Rules Football, Cricket, golf and rugby. Due to the increase in sports popularity in the country, there are various websites that provide regular sports updates on tours, travel, sporting clubs, jobs in sport, sports news, sports events and many more.UFABET

Australia, a land that measures 7,617,930 sq. km. with a population of 20.6 million, outshines in any sport in the international stage. This is well proven in the Olympic Games and Commonwealth Games every time. Australia is ninth on the list of All-time Olympic medals and has the most gold medals in the history of the Commonwealth games with 643.

Aside from excelling in the Olympics and the Commonwealth games, Australia also performs well internationally in Australian Rules football, Cricket, golf and rugby.

Australian Rules football is the most popular sport in Australia and is the country’s national sport. Australian Rules football is what Major League Baseball (MLB) and the National Football League (NFL) is to the United States of America. An estimated 90,000 football fanatics attend games and cheer for their favorite club. Australia’s national sport was invented by a fellow named Tom Wills in 1858. He took the basic rules of Gaelic football, soccer and rugby and meshed them into a single sport we know today as Australian Rules football. Wells meant for the sport to keep cricketers in tip-top shape during the winter.

The First set of laws of Australian Rules football was published by the Melbourne Football Club in 1959.
The Australian Football League (AFL) is the premier Australian league for Australian Rules football. The AFL came into existence in 1990 and was known as the Victorian Football League (VFL) in previous years. The AFL features 16 teams that compete against each other in 22 grueling but exciting rounds. The AFL season usually starts in the last week of March and concludes in September. The two best teams face each other in the AFL Grand Final.

Cricket is another popular sport in Australia. All cricket leagues are governed by a body called Cricket Australia. This governing body existed since 1905, and was known as the Australian Board of Control for International Cricket. In 1973, it changed its name to the Australian Cricket Board and finally, in the year 2003, Cricket Australia.

Cricket Australia is responsible for the scheduling of matches and the development of cricket in the country and in the Pacific region.

The Australian national cricket team is one of the best international teams in the world. Australia has appeared in the Cricket World Cup final an amazing six times. It has won the World Cup championship a total of four times: 1987, 1999, 2003 and 2007.

The Australian national cricket team also won the ICC Champions trophy (the second most important international cricket competition) in 2006 and 2009. Australia is the first country to win the ICC Champions Trophy and the Cricket World Cup in consecutive years.

It is safe to say that the Australian national cricket team is the Los Angeles Lakers of the cricket world.
Due to their massive success and achievements, cricket fans around the world constantly check for Australian Cricket Sports tours, sports events, sports news and Live score updates. The Australian national cricket team has garnered a large following: online forums and clubs have popped-up everywhere that express their support for Australian cricket.

Australia has also made a name itself in the sport of golf. It currently has the most golf courses per capital. Aussie golfers have also left their mark. There are currently 10 Australians ranked in the Top 100 golfers in the world: Geoff Ogilvy, Robert Allenby, Adam Scott, Michael Sim, John Senden, Brendan Jones, Matthew Goggin, Rod Pampling, Scott Strange and Marc Leishman. The great Greg Norman helped paved the way for many Aussie golfers in the PGA.

The Australian Open is organized by Golf Australia. It is one of the most prominent golf tournaments of the PGA Tour. The Australian Open was last played at the New South Wales Golf Club with Adam Scott winning the tournament.

Another popular sport in Australia is Rugby. It is even argued that its popularity is on par with Australian Rules football because it is the most watched sport on TV in the country. In 2009 alone, an estimated 126 million Aussies tuned in to watch rugby on their television sets.

Rugby originated from England but surprisingly Australia performs pretty well in international rugby tournaments. The Australia national rugby union team is currently ranked third in world rankings by the International Rugby Board (IRB). The IRB is responsible for men’s national teams in the rugby union
In contrast, the Rugby League International League (RIFL) is responsible for men’s national teams in the rugby league. The Australia national rugby league team is currently ranked first in world rankings by the RIFL.

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Sports Betting Online Has Become a Way of Life!

Sports betting has always been a popular thing to do offline and for millions of people it has become a way of life and a way to live. In fact, there are actually a lot of people that use the money they make from these sites for their livelihood; bills, food, payments, etc. Its like a full time job for them! In today’s contributing factor of sports betting can be attributed to the invention of the Internet which has really brought up some major advantages and positives for people that want to bet online.메이저사이트

Its fun, its convenient and its quick! Betting online is favored by most sports fanatics for the simple fact that they Internet websites offer a lot more than the old time sports bookies. I mean you can go to an Internet sports betting sites and literally bet on almost any sport you could possibly think of! With a number of online sports betting Internet sites out there on the virtual world, sports betting for the standard wagerer is no doubt easy and acquirable to wager even at the comfort and secrecy of their homes.

Another terrific thing about betting online is that you can really get into the experience of the ultimate gambling action right in front of your computer; 24 hours a day, 7 days a week, 365 days a year! Unlike the old time bookies they were only available to you during major sporting events. Sports betting online is not confined at all by simple rules such as “time”. And now you don’t have to just bet on sports in your particular country; you can bet on sports all across the entire world; literally every sporting event is available for you to bet on!

However, just like betting on your localized bookies or in Las Vegas sports books, every bettor needs to have better intellect of online sports betting for him or her to generate any real profits. As what most experts say, knowledge of the sports you are about to bet on, a strong money management skill, and conditioning are the superior characteristics to your success on betting on sports online.

So before you target your wagers, it is best to make sure first that you’ve got all those winning weapons on you beforehand. I know a lot of people who would probably be able to live off of the money they make with sports betting but they simply do not know when its time to quit. So they might make $10k but then they don’t stop and they lose $15k! Know when to stop!

Lastly; play smart. Don’t play the whole board! That’s one of the essential things you need to consider when doing sports betting online. As you probably already know, some sports bettors love the thrill of

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Attributes Of The Best RPG Games For PC

When you are talking about role-playing games for the PC, it is hard to pin down what the ‘best’ game is. There are a lot of great games in a lot of different genres. So if you are trying to find out what the best RPG games for PC are, you may not be able to pin down one particular game as the best. However, there are definitely common attributes that make up the best games out there and they are story, playability, and appearance.Satta Matka

Perhaps the most important aspect of any role-playing game is the story. A great story will have a solid plot, creativity, originality, and immerse the player into the world. Most modern role-playing games are open games and not linear. This means that a player has many different paths to take as they adventure through the game, as opposed to going from point A, to point B, to point C, and so on.

Included in story is also a large amount of content. Are there a lot of quests or tasks for the player to do? Is there a lot of items in the game that are unique and fun for the player? Are the locations, such as cities or areas, varied and exciting? And does the player have a lot of choices when building their characters?

The second most important aspect of any RPG is playability. Playability refers to game balance, overall difficulty, and the rules guiding the game. Good game balance should give the player a wide variety of options on what to do and when to do it. It won’t pigeonhole them into doing the same thing over and over until they finish the game. Also with game balance comes the difficulty. Is the game difficult enough to be challenging to the player, but easy enough for the average player to be able to complete? Perhaps the game has a difficulty mode that can be changed to challenge different levels of players.

Inside the playability sphere are the rules. A good RPG should have rules that are lightweight enough to where they are unobtrusive and do not encumber the game. However, they should be comprehensive enough to give the game a solidity that player can understand and use. In general, the rules should be kept to the minimum amount possible to keep unobtrusive but still be able to run an effective game.

The final attribute is also an incredibly important one and that is appearance. The graphics of a PC game are often the first thing that attract a player to the game. Is the visual aspect and art of the game modern and exciting to look at? If the game is going to become a series of games, are the graphics timeless enough to continue on in the series for many years to come?

There is a huge component with graphics on the PC that doesn’t translate onto consoles too. Are the graphics good but efficient? What we mean by this is are the graphics appealing to look at, but not so intensive that only top of the line computers can run it? If the graphics are so memory intensive that the average computer can’t run it, then you are cutting out a huge portion of your player base. Consoles are generally the same across the board so they do not suffer from this problem.

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Gambling Addiction – Signals That You Are in Great Trouble

There are several bad habits that make man fail in the life as a whole. He will face a total money loss and thus the life ahead become hard to move. One such habit which causes monetary lose is gambling. There are people who are addicted to gambling. The ill results are the total loss of wealth and properties.

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Man starts most of the bad habits as a matter of entertainment or fun. Gambling is also started in a similar way. Gambling addiction is of no use to the people who are going after it. But when they get an interest after their first trial, they will stick to it. They start believing that it will help them to earn money.

There are several instances where people have lost a life’s wealth through gambling. It is difficult to turn away the interest of the gambling addicts. They won’t understand the importance of the advices they receive. The result is that they will have no benefit and only failures.

When they try spending their precious time in gambling, their family will have to suffer a lot. Their loved ones start hating them. They will forget their responsibilities and the interest will pull them more towards it. They will be considered as people who are not suited to the society.

He won’t have anything productive to do and the entire time and effort will be wasted on gambling. Also, he will start attracting people towards this interest of his. Thus more people will reach gambling. This will affect the total society.

Gambling addiction is a disorder that can be overcome or treated. About 2 to 4 percent of Americans are victims of an active gambling problem. They borrow money or take credits. They are more disturbed by losing. They keep on playing in order that they will win and clear all their debts. Third comes the desperation phase, where the gambler starts hating being at home. They often start blaming other for the addiction. Often end up in illegal acts, alcohol, drugs some get arrest or even get divorce or completely breakdown. The last phase is the hopelessness phase where a gambler is not able to clear his debts. They can’t see a hope light to come out of the addiction problem. They commit suicide, 20% of the gamblers at this stage do commit it. Life rarely gives a second chance. Always play safe in life, because life itself is priceless preserve it.

Gambling addiction can be cured completely with the help of hypnosis addiction. The hypnosis CD to stop gambling addiction will help the people to recognize the seriousness of their bad habit. The CD and the mp3 can be obtained online.

People when hear the CD will concentrate on the instructions and the guidelines and thus will change gradually. They will be taken through different sessions carefully and thus will be taught on how to get rid of gambling. Their interests will be taken to useful jobs and they will start utilizing their time more wisely.

Thus any type of bad habit, even though it is gambling can be cured through the effective methods of hypnosis. The individuals are given relaxation to their mind and they will slowly move away from the habits that hinder their growth.

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TL Transportation Software

If your company has grown to the point that it is ready to start shipping its goods to other states, then you’ve probably heard more than your fair share of transportation logistics talk. In the freight logistics industry, you’ll rarely meet someone that seems as if they don’t know what they’re ขนส่งไปชลบุรี talking about, and each consultant or company can tell you why their logistics solutions are the best.

So, how do determine the good from the bad and mediocre from the awful? To put first things first, your initial concern with achieving the right shipping solutions should be how much they cost versus the benefit that they’ll deliver. With this in mind, most midsized and growing companies that have truckload (TL) shipping needs quickly arrive at a crossroads: should they hire a third party logistics (3PL) provider or should they implement TL transportation software?

Also known as truckload logistics software, TL transportation software is offered by software companies that specialize in transportation logistics. TL transportation software can be implemented into your company’s shipping process as either an online software application that allows for remote access or an internal application, depending on your wants and needs. In either case, the software comes with an easy to use user interface that allows you to become your own logistics provider.

When you opt for logistics software, you don’t have to hire logistics professionals to operate the software, and that’s where part of the cost savings comes in versus hiring a 3PL provider. When you hire a 3PL provider, you’re paying for logistics professionals to act as middlemen between your company and freight carriers, whereas with logistics software, you’re paying for a computer application that has been developed by logistics professionals.

In addition to costing less as a service, logistics software also gives its users greater control over the shipping process by providing them with more shipping options. Because 3PL providers make their money by charging their clients more than a TL shipping solution actually costs, in order to keep their rates reasonable, they only partner with carriers that offer preferred “discounts”. What this means, of course, is that you only have the option of shipping with carriers that allow 3PL providers to make a profit, regardless of whether a non-discounting carrier might be able to save you the most money concerning other shipping cost factors, such as route length.

Some companies are happy to use 3PL providers because they simply don’t want to handle logistical concerns. But this attitude is usually based on the idea that, if a company doesn’t boast logistics as one of its core competencies, it won’t able to handle transportation logistics. When you opt for you opt for TL shipping software to achieve TL shipping solutions, you quickly realize that this isn’t the case. While 3PL can certainly provide you with valuable TL shipping solutions, there’s simply no need to spend extra money and have a decreased range of shipping options when you can easily handle your own logistics with the aid logistics software.

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Gambling Debt Is Gambling With Debt

No matter which way you look at debt, it is still debt. However, unlike the more conventional impression of debt being something that happened because of a home mortgage, car payment or credit card usage, gambling debt is unique. The number one difference here is the temptation to continue gambling, hoping to hit the big one and then pay off all that debt accumulated due to gambling in the first place. The fact is, the odds are definitely stacked against anyone accomplishing this goal.

In a similar manner, those who continually run up credit card debt buying clothes, furniture and other electronic gadgets will never find themselves out of debt. If there is Matka any hope of them one day getting out of debt, the first thing they need to do is stop over-spending. In like manner, this is what the gambler must also do. They must stop gambling in order to truly solve their debt problem.

Unfortunately, unlike those who spend money in order to have things, the gambler looks at their gambling in a different light. If they have lost money betting on horses or at the casino, they often think that their luck is about to change. All they need is that one big jackpot and they will then be living on easy street. They often convince themselves that all their efforts to win are about to pay off, so they continue to go deeper into debt gambling.

As is often the case, the individual begins their gambling problem in a small way. It usually starts with buying lotto tickets, playing bingo or placing bets with co-workers on their favorite sports team. Even though they lose more often than they win, the euphoria that overtakes them whenever they do win compels them to up the stakes in their gambling adventure. They soon begin visiting the race track, betting on horses or dogs, or they make the trip to the local casino for a little slot machine fun. The bottom line here: they begin to lose more than they win back and the debt begins to grow.

Even though they fully recognize the debt they are getting themselves into, they still believe they will one day win the big payoff and will be able to get out of the debt mess they are currently in.

Another aspect of this dilemma is purely psychological. Because no one wants to feel stupid or made a fool of by others because of their propensity to waste money gambling, they often justify their actions by making themselves believe that they will beat the odds and sooner or later hitting the big win will have made it all worthwhile.

The gambling industry doesn’t make it any easier with mottos such as “Lotto does good things” and “If you’re not in it, you can’t win it”. It can make the perpetual gambler think that, even if they continue to lose, at least they are ‘contributing’ to a good cause that benefits the community.

Even though this all makes sense, in the heart of the gambler they know they have a problem. They know that the casinos and other forms of gambling wouldn’t be in business very long if they lost more money than they won. The odds are clearly in favor of the gambling industry and the gambler instinctively knows this.

However, one of the cruelest things to happen to any gambler is to see the occasional big winner. That is often enough to keep them playing the game, hoping that they will be the next big winner. In truth, the very small numbers of instant millionaire jackpot winners are simply being used by the gambling industry to keep the rest of the gamblers going for broke.

The reality is this: in order to get out of gambling debt, the gambler must forsake one dream for another dream. Instead of dreaming about hitting the big jackpot and ending up on easy street, the gambler needs to come to the conclusion that the odds are clearly stacked against him, and this will never happen.

Accept that you are not going to realize a profit from all of that gambling. Admit to yourself that, even if you did win something, you will always lose it back in an attempt to win even more. The bottom line is, as long as you believe you can see a profit from gambling, you will never stop.

Begin to educate yourself by reading books that reveal the true statistics of the game to understand that no one can truly beat the casinos in the long run. You could even research the lives of those that have hit the lotto and see how their lives have turned out. You will soon discover that most of them are miserable, often suffering from depression, divorce, drugs or alcohol, not able to properly manage their unexpected riches, soon to be found poorer than ever, their self esteem gone as well.

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Commercial Casinos Energy Policy Act Tax Opportunity

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 토토사이트 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.