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... used and stored properly, especially with inquisitive youngsters around. Farmers are also exposed to dust, sun, noise, and other farming health hazards. According to a report published by the National Safety Council in its Accident Facts' 1992 edition, machinery overturns have the highest fatality rate, accounting for 47% of all on-the-farm fatalities in 1991. Contributing Factors in Farming Accidents Emergency Preparedness-Hospital and emergency medical care are not usually available within a reasonable distance; the farmer and his family do not have the ability or time to deal with an emergency until professional help arrives. Age of workers-Farm surveys indicate that the injury rate is highest among children age 15 and under and adults more than 65 years of age. Protective Equipment-It has been estimated that the use of protective equipment, such as seat belts on tractors, could prevent up to 40% of all farm work injuries. Equipment and Machinery-The majority of farm accidents and fatalities involve the use of machinery. Proper machine guarding and equipment maintenance in accordance with the manufacturer's recommendation(s ) helps in avoiding accidents. Special Care for Children-Farm accidents claim as many as 300 children's lives per year. Recommendations for Accident Prevention The following steps are recommended: Make accident prevention a management as well as a personal goal. Develop an awareness of hazards on the farm and make a conscious effort to prepare for emergency situations including fires, vehicle accidents, electrical shocks from equipment and wires, and adverse health effects from chemical exposures.  Reduce your risk of injury and illness with preventive measures. Read and follow instructions in equipment operator's manuals. Follow instructions ...

...equipment, such as seat belts on tractors, could prevent up to 40% of all farm...tive frames as appropriate for farm tractors.  Use seat belts while t...

...ane harvest. He watched as giant tractors equipped with diagonal cutt...

... before operating a vehicle. 6. Carry a first aid kit and fire extinguisher in the vehicle at all times. 7. Always wear seat belts and make sure all passengers are wearing them. 8. Never carry passengers on the outside of a vehicle. No one should ever ride in the beds of trucks. 9. Secure all tools and equipment. Set the brake and remove key when leaving vehicle. 10. Drive courteously and defensively. Pay attention to your driving. Take a break if you feel at all tired or drowsy. STAY ALERT. 11. Obey all safety rules. OBEY SPEED RULES. 12. Always check mirrors and turn around and look before backing up. Report all accidents immediately but do not discuss responsibility until you have talked to your supervisor. TRUCK, TRACTOR AND FORKLIFT RULES General Rules All operators must be trained and certified at least annually. Plant conditions and operator duties should be reviewed at least annually and when any changes occur. All rules must be enforced. Safety and training records should be maintained. Operating Rules 1. Only authorized, trained, licensed drivers are permitted to operate equipment. 2. There should be no stunt driving or horseplay. 3. No one should ride on the forks of lift trucks. 4. No part of the body should be outside running lines or other areas where shear or crushing hazards exist. 5. No one is permitted to pass or work under elevated portion. 6. Vehicles should be checked at least once per shift for horn, lights, tires, battery, controller brakes, steering, ...

... a repair is still a repair, no matter how the CPA classifies it. The IRS was required to produce convincing evidence that the expenses were capital in nature, and they failed to do so. Here's a little more help. In addition to the question posed in the L & L case, ask this: Can the property be used for the purpose for which it was originally intended unless the repair is made? If the answer is No, ' then the cost of the repair is deductible. For example, the cost of a new roof (the old one leaks), or a new motor (the old one blew out), or the venting (no vent, can't use the machinery) is thus currently deductible as a repair because the building, boat, or tractor, respectively, cannot but used properly without them. The next time your CPA wants to capitalize such items, show him or her this article. Login or Register (for FREE) to gain access to thousands of other great articles. Need more reasons to join? Need insurance for you, your business or your family? Get quality appointments - Save yourself a whole lot of time & money when you use our directory of carriers, wholesalers and service providers. Negotiate lucrative contracts with carriers and wholesalers. Net result. More revenue for your agency! Clients & Prospects will research you, your co-workers and your agency here. The most comprehensive online insurance industry reference library for - Personal Lines Professionals Commercial Lines Professionals Life/Health & Benefits Professionals Online newsletters and content that you can use ...

...an prove that it writes small contractors' Property policies better than anyo...mers like. The toys are things like tractors, plastic animals, and trucks. St...

...it with your manager. Trucks, Tractors, and Forklifts New operators ...

... x No Thanks Loading.. Producer Success Lesson 36 6/11/2015 by Randy Schwantz This content has not been rated yet. MENTAL FLEXIBILITY Nothing happens until somebody sells something. To make sales happen, IMMS.com Key Sales Consultant Randy Schwantz has created a comprehensive series of 43 Producer Success Lessons. Used singly or in combination, these powerful tools can help your producers build their skills - and grow their sales. A farmer invited a group of city folk to his farm for a visit, where he explained his philosophy of farming. I'm an old-fashioned kind of farmer, ' he said. I can drive a tractor, bale hay, plow the fields, shoe horses — you name it, I do it. Can you lay an egg? ' asked a guest. You don't have to lay eggs to be a great communicator. What you do have to be is very flexible. How flexible are you? Flexibility is the key to effective communication with widely varied groups of people. Think about it. If your flexibility and behavior had unlimited ranges, couldn't you persuade and influence anyone? Probably. Our effectiveness is limited by our own flexibility. If there's a behavior you can't generate, there's a response you can't elicit. You're responsible for effective communication. You have to be able to try a wide range of behaviors until one works and you get the response you want. That's a tall order. For example, what's your range of behaviors within each of these pairs of opposites? Loud - Quiet Laugh - Cry Eloquent - Inarticulate Emotional - Stoic Happy - Sad Love ...

...have forgotten to tell you about tractors, cars, jewelry, art, buildings, and ...

... , but by men with band saws. One day he asked the supervisor about these new tree-harvesting machines. &# 160 The "boss" explained that, although these machines currently didn't exist, if we planted the trees right — in perfect rows — the machines would be invented some day because straight rows and a large supply of trees would facilitate their invention. This supervisor understood the future. I'd bet all I own that this guy had very little "schoolin'" (brain tissue), but I'm equally certain that he had great experience (scar tissue) . &# 160 Lynn then took us back to the future. He told another story — and he's a master storyteller — about a timber contractor riding through south Louisiana during the sugar cane harvest. He watched as giant tractors equipped with diagonal cutting blades plowed through the field harvesting the cane (at harvest the rows of sugar cane stand more than six to eight feet tall and must be cut at ground level) . &# 160 The guy was mesmerized. He pulled off the road, crossed the fence, and asked how the machine worked and what it could do. He even had the driver show him how the blade could be rotated to cut higher above the ground. To demonstrate the possibilities, the driver snapped off the top of a fence post. &# 160 The contractor went home and began the process that would result in the tree-harvesting machine visualized by the supervisor in the first story long before the technology existed. &# 160 In my opinion, these simple stories provide textbook examples about ...