Introduction
You can elect to recover all or part of the cost of certain qualifying property, up to a limit, by deducting it in the year you place the property in service. This is the section 179 deduction. You can elect the section 179 deduction instead of recovering the cost by taking depreciation deductions.
Estates and trusts cannot elect the section 179 deduction.
This chapter explains what property does and does not qualify for the section 179 deduction, what limits apply to the deduction (including special rules for partnerships and corporations), and how to elect it. It also explains when and how to recapture the deduction.
Useful Items - You may want to see:
Publication
537 Installment Sales
544 Sales and Other Dispositions of Assets
954 Tax Incentives for Distressed Communities
Form (and Instructions)
4562 Depreciation and Amortization
4797 Sales of Business Property
See chapter 6 for information about getting publications and forms.
What Property Qualifies?
Terms you may need to know (see Glossary):
Adjusted basis
Basis
Class life
Structural components
Tangible property
To qualify for the section 179 deduction, your property must meet all the following requirements.
It must be eligible property.
It must be acquired for business use.
It must have been acquired by purchase.
It must not be property described later under What Property Does Not Qualify.
The following discussions provide information about these requirements and exceptions.
Eligible Property
To qualify for the section 179 deduction, your property must be one of the following types of depreciable property.
Tangible personal property.
Other tangible property (except buildings and their structural components) used as:
An integral part of manufacturing, production, or extraction or of furnishing transportation, communications, electricity, gas, water, or sewage disposal services,
A research facility used in connection with any of the activities in (a) above, or
A facility used in connection with any of the activities in (a) for the bulk storage of fungible commodities.
Single purpose agricultural (livestock) or horticultural structures. See chapter 7 of Publication 225 for definitions and information regarding the use requirements that apply to these structures.
Storage facilities (except buildings and their structural components) used in connection with distributing petroleum or any primary product of petroleum.
Off-the-shelf computer software.
Tangible personal property. Tangible personal property is any tangible property that is not real property. It includes the following property.
Machinery and equipment.
Property contained in or attached to a building (other than structural components), such as refrigerators, grocery store counters, office equipment, printing presses, testing equipment, and signs.
Gasoline storage tanks and pumps at retail service stations.
Livestock, including horses, cattle, hogs, sheep, goats, and mink and other furbearing animals.
The treatment of property as tangible personal property for the section 179 deduction is not controlled by its treatment under local law. For example, property may not be tangible personal property for the deduction even if treated so under local law, and some property (such as fixtures) may be tangible personal property for the deduction even if treated as real property under local law.
Off-the-shelf computer software. Off-the-shelf computer software placed in service during the tax year is qualifying property for purposes of the section 179 deduction. This is computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. It includes any program designed to cause a computer to perform a desired function. However, a database or similar item is not considered computer software unless it is in the public domain and is incidental to the operation of otherwise qualifying software.
Property Acquired for Business Use
To qualify for the section 179 deduction, your property must have been acquired for use in your trade or business. Property you acquire only for the production of income, such as investment property, rental property (if renting property is not your trade or business), and property that produces royalties, does not qualify.
Monday, June 2, 2008
Wednesday, May 21, 2008
Embroidery Sales Basics
For many embroiderers, the most daunting task is actually meeting with prospective customers, introducing yourself and your company’s services. However calling on customers is only intimidating if you are not prepared. In order to get ready to hit the ground running you might want to run through the checklist below and make sure that you have done your homework.
Are you a good listener?
Are you prepared to spend as much time listening to needs of your customer as you are prepared to talk to them?
Along with speaking, a great salesperson knows when to stop talking and listen. They never cut someone off while they are talking; you need to identify your customer’s needs before you can satisfy them.
Can you follow their lead?
Salespeople should be naturally inquisitive. As the saying goes “You don’t know until you ask?” The only way to know how best to serve you customer is to identify their needs.
Can you identify a problem?
The service of embroidery is really providing a solution to a problem. Great salespeople are always solving problems. The ability to hone in on what the buyer's problem is and offering a multitude of suggestions that will diminish the odds of losing the sale. Be positive and be creative.
Are you well organized?
By well organized, I mean in terms of you thoughts. Can you break things down into smaller steps and attack them on at a time. The largest of problems can be solved I a series of small simple steps.
Can you motivate yourself to get started?
Often starting the sales process is the most difficult step, from there it is all downhill. Don’t fail before you even begin.
Can you think positive?
Sales is all about attitude. If you start out negative it will become a self-fulfilling prophesy. Stay positive, if you think you are going to make a sale you will.
Can you put yourself in your customer’s shoes?
Try to empathize with you customers, understand the way the think and always respect their viewpoint.
Can you be trusted?
Honesty truly is the best policy. If you don’t know an answer to a question, find out. Don’t wing it, that gives you a fifty percent chance of being wrong. Telling the truth is the best way to illicit your customers trust and confidence.
As an embroider you are the expert, let your customer know that and also let them know that you love what you do. This is the best way to develop a long lasting partnership with all of your customers.
Are you a good listener?
Are you prepared to spend as much time listening to needs of your customer as you are prepared to talk to them?
Along with speaking, a great salesperson knows when to stop talking and listen. They never cut someone off while they are talking; you need to identify your customer’s needs before you can satisfy them.
Can you follow their lead?
Salespeople should be naturally inquisitive. As the saying goes “You don’t know until you ask?” The only way to know how best to serve you customer is to identify their needs.
Can you identify a problem?
The service of embroidery is really providing a solution to a problem. Great salespeople are always solving problems. The ability to hone in on what the buyer's problem is and offering a multitude of suggestions that will diminish the odds of losing the sale. Be positive and be creative.
Are you well organized?
By well organized, I mean in terms of you thoughts. Can you break things down into smaller steps and attack them on at a time. The largest of problems can be solved I a series of small simple steps.
Can you motivate yourself to get started?
Often starting the sales process is the most difficult step, from there it is all downhill. Don’t fail before you even begin.
Can you think positive?
Sales is all about attitude. If you start out negative it will become a self-fulfilling prophesy. Stay positive, if you think you are going to make a sale you will.
Can you put yourself in your customer’s shoes?
Try to empathize with you customers, understand the way the think and always respect their viewpoint.
Can you be trusted?
Honesty truly is the best policy. If you don’t know an answer to a question, find out. Don’t wing it, that gives you a fifty percent chance of being wrong. Telling the truth is the best way to illicit your customers trust and confidence.
As an embroider you are the expert, let your customer know that and also let them know that you love what you do. This is the best way to develop a long lasting partnership with all of your customers.
Friday, May 9, 2008
Sash Frame

When you are embroidering on linens or other flat items you can take advantage of the increased embroidery area afforded by switching to a sash frame also referred to as a border frame. A border frame increases your embroidery area from 15.7" x 17.7" to 16" x 19", which is a substantial increase. If you embroidering on a multi-head machine this device allows you to embroider a continual pattern by alternating the heads. You can sew one half the pattern with every other head and then the other half of the design on the other heads. This essentaily doubles the size of design that you can embroider. This feature is great for fashion embroidery and home decor items such as draperies, linens, slipcovers and valances, where larger continuous designs are often required. To view all of the details of this option go to http://www.ricoma.us/machine2.cfm
Thursday, May 8, 2008
Placement Guidelines
Embroidery Placement Chart
Especially when you are getting started in embroidery, the simplest thing can seem huge if you don't know where to go to find the answer. To help reduce the learning curve in one area I put together this listing of embroidery placement guidelines. These are just guidelines, depending on the various sizes of certain garments you might want to adjust them for extremely large or small sizes.
Aprons Centered on Bib 4” from top
Bath Wrap 2” from top and 2” from front opening
Blankets On a 45 degree angle 10” from corner
Coat lining Either Centered under the pocket
Or the center of the embroidery
Should be 4” from front seam
Child’s Bib Centered top to bottom left to right
Napkin on 45 degree angle 3” from corner
Necktie Centered 2” from bottom
Pillowcase Centered on wide hem
Pillow Sham Centered left to right top to bottom
Sheets Upside down centered 2” below hem
Shirts Tee left chest 8” from shoulder 4” from center
Shirts Polo 8” from shoulder 3.75” from placket
Shirt Polo Sleeve Centered .5” above band
Shirts Dress left chest 8” from shoulder 3.75 from buttonhole
Shirts Dress above pocket .25” above pocket centered
Shirts Dress cuff 1.375” from center towards buttonhole
.25” from hem seam
Shirts Sweat left chest 8” from shoulder 4” from center
Shirt Turtleneck upside down between the center of the
Neck and the left shoulder seam .5” from edge
Shorts Centered between the center of the left leg and side seam
.5” above the hem
Towel Wash cloth 1.5” above hem or 1” above border
Towel Fingertip 1.5” above hem or 1” above border
Towel Hand 2” above hem or 1.5” above border
Towel Bath 4” above hem or 2” above border
Towel Bath Sheet 5” above hem or 3” above border
Towel Golf centered below grommet
Especially when you are getting started in embroidery, the simplest thing can seem huge if you don't know where to go to find the answer. To help reduce the learning curve in one area I put together this listing of embroidery placement guidelines. These are just guidelines, depending on the various sizes of certain garments you might want to adjust them for extremely large or small sizes.
Aprons Centered on Bib 4” from top
Bath Wrap 2” from top and 2” from front opening
Blankets On a 45 degree angle 10” from corner
Coat lining Either Centered under the pocket
Or the center of the embroidery
Should be 4” from front seam
Child’s Bib Centered top to bottom left to right
Napkin on 45 degree angle 3” from corner
Necktie Centered 2” from bottom
Pillowcase Centered on wide hem
Pillow Sham Centered left to right top to bottom
Sheets Upside down centered 2” below hem
Shirts Tee left chest 8” from shoulder 4” from center
Shirts Polo 8” from shoulder 3.75” from placket
Shirt Polo Sleeve Centered .5” above band
Shirts Dress left chest 8” from shoulder 3.75 from buttonhole
Shirts Dress above pocket .25” above pocket centered
Shirts Dress cuff 1.375” from center towards buttonhole
.25” from hem seam
Shirts Sweat left chest 8” from shoulder 4” from center
Shirt Turtleneck upside down between the center of the
Neck and the left shoulder seam .5” from edge
Shorts Centered between the center of the left leg and side seam
.5” above the hem
Towel Wash cloth 1.5” above hem or 1” above border
Towel Fingertip 1.5” above hem or 1” above border
Towel Hand 2” above hem or 1.5” above border
Towel Bath 4” above hem or 2” above border
Towel Bath Sheet 5” above hem or 3” above border
Towel Golf centered below grommet
Luxurious Linens

Did you ever smell an aroma or hear a song or even glace at a photograph and find yourself transported to another time and place? Our minds allow us to do this instinctively and uncontrollably. Great designers create this same type of instinctual response with their work. Those who do this well create a hunger for their work in the consumer arena. Many times we talk about the importance of customer service as a means of developing brand loyalty, but the true meat and potatoes of consumer desire is great design. It will always win out in the end.This month we are honing in on the linen market, and linens of any kind are big business right now. It seems, however, that interest is especially strong in luxury linens. This is great for embroiderers because embroidery tops the list of upscale embellishments.While luxury fabrics are important, in an effort to differentiate themselves, many designers are turning to embroidery for that very special touch that sets their designs apart from the competition’s. Embroidery as a process allows the designer to add texture, a unique colour palette and a virtually unlimited amount of patterns. Embroidery can impart traditional or extremely modern design themes, as well as anything in between. It can also be incredibly intricate or the height of simplicity, depending upon the impact or feeling you are trying to impart. Within the area of embroidery you also have optional treatments such as appliqué, cutwork, cording and boring, along with many others, and combinations of techniques to further emphasize the textural aspects of your designs.
Using a border frame to hoop these large items accomplishes three important things: It increases the size of your embroidery field, it make it easier to hopp more accurately, and if you are embroidering on a multi-head machine allows to to embroider a continuous design without re-hooping.
Get your inspiration from everything around you. go shopping in person or on-line, take a look at wallpaper borders and fabrics, start designing and digitizing, and producing, your customers are everywhere and looking for something new and unique. To add an even more special touch leave a space for a monogram to be added later at the point of sale.
Use these designs and techniques as a departure point and take them even further by imprinting them with your own unique style and vision.
Wednesday, May 7, 2008
The Thread You Use Changes the Laundering Instructions of The Garment
After you embroider a garment you should remember that the thread that you used has changed the laundering needs of the garment that you have embroidered. I have listed below the instructions for garments which have been embroidered with metallic, polyester and rayon theads.
Metallic Embroidery Threads
Washing Instructions:Embroidered articles or garments should be washed with a neutral detergent in cold or lukewarm water. Immediately after washing, rinse the embroidery in cold water thoroughly.Avoid using chlorine bleach or optical brightening agents or heavy detergents which may cause discoloration.Wash embroideries separately from other laundry and do not crowd them into washing machine. Do not wring out or rub briskly. After washing, dry the embroidery immediately. Never leave embroidered items soaking in water or folded or piled together when wet. When stain removers are to be used, it is suggested that a small experimental evaluation be conducted in advance to make sure that the stain remover dose not affect colors adversely. Embroidery is dry cleanable with petroleum only.
Ironing Instructions:All embroidered items should always be ironed on the reverse side, at a low temperature setting, and most preferably between two pieces of cloth.
Usage Instructions:It is recommended that thread from the same dye lot is used on symmetrical panels that require all identical colour combination. If no thread of the same dye lot is available, it is advisable to run, for evaluation, threads of different dye lots on a sample piece of material before sewing on a garment.
Storage Instructions:Do not dispose the thread to sunlight or artificial light for extended periods. Keep the thread in a well-ventilated area, avoiding high-temperature and high-humidity conditions under which to stock and work. Never get the thread in direct contact with such materials or goods which contain sulfide as rubber. Also keep it away from area with airborne contaminations, specially with area with gas stoves which tend to emit sulfur acid gas. Care Instructions for Embroidered Garments with rayon thread.
1. HOME LAUNDERING
All embroidered garments should be washed with a mild detergent Do not use chlorine bleach or optical brightening agents If bleach is required for washing, use non-chlorine bleach in accordance with product instructions Machine wash cold water Delicate wash cycle If color residue appears in water, rinse first in lukewarm water and then cold several times until rinse water becomes clear Remove promptly after wash cycle completion Never leave any piece of embroidered clothing soaking or in water or lying in a pile when wet Upon completion of washing cycle place articles immediately in dryer, use normal setting. (For best results, we recommend preheating the dryer.) Do not wring out the embroidered articles Do not rub stained embroidery 2. DRY CLEANINGEmbroidery may be dry cleaned, however, extreme care should be excercised when dry cleaning. Special care must be taken when dark shades are dry cleaned. Avoid use of pre-spotting agents.
3. INDUSTRIAL LAUNDERINGGarments that are embroidered with Super Strength™ Rayon, Twister Tweed Rayon, or 600 Denier Rayon can be industrially laundered when proper procedures are followed as outlined by the International Fabricare Institute. Please call or fax for details. Embroidery may be dry cleaned, however, extreme care should be excercised when dry cleaning. Special care must be taken when dark shades are dry cleaned. Avoid use of pre-spotting agents.
4. IRONINGEmbroidered fabrics should always be ironed on the reverse side It is recommended to iron embroidery between two pieces of cloth It is not recommended to wet embroidery prior to ironing or to use a steam iron Note: Normally the care label instructions pertain to the garment, not the embroidery. Special care should be taken when laundering embroidered garments.Since the conditions of use, washing, pressing and cleaning, etc. vary in use of yarns and threads, the purchaser should assure himself by preliminary tests that the dye fastness of the yarn or thread is 100% colorfast to crocking or washing under all conditions. Care Instructions for Embroidered Garments withPolyester Threads
1. HOME LAUNDERINGAll embroidered garments should be washed with a mild detergent If bleach is required for washing, a small amount of chlorine bleach can be used. Non-chlorine bleach in accordance with product instructions is preferable Machine wash cold water Delicate wash cycle If color residue appears in water, rinse first in lukewarm water and then cold several times until rinse water becomes clear Remove promptly after wash cycle completion Never leave any piece of embroidered clothing soaking or in water or lying in a pile when wet Do not wring out the embroidered articles Do not rub stained embroidery
2. DRY CLEANINGEmbroidery may be dry cleaned, however, extreme care should be excercised when dry cleaning. Special care must be taken when dark shades are dry cleaned. Avoid use of pre-spotting agents.
3. INDUSTRIAL LAUNDERINGGarments that are embroidered with polyester thread can be industrial laundered when proper procedures are followed as outlined by the International Fabricare Institute. Please call or fax for details. Embroidery may be dry cleaned, however, extreme care should be excercised when dry cleaning. Special care must be taken when dark shades are dry cleaned. Avoid use of pre-spotting agents.
4. IRONINGEmbroidered fabrics should always be ironed on the reverse side It is recommended to iron embroidery between two pieces of cloth It is not recommended to wet embroidery prior to ironing or to use a steam iron Note: Normally the care label instructions pertain to the garment, not the embroidery. Special care should be taken when laundering embroidered garments.Since the conditions of use, washing, pressing and cleaning, etc. vary in use of yarns and threads, the purchaser should assure himself by preliminary tests that the dye fastness of the yarn or thread is 100% colorfast to washing under all conditions.
Care Instructions for Embroidered Garments withMetallic Threads
All embroidered garments should be washed with a mild detergent Note: Normally the care label instructions pertain to the garment, not the embroidery. Special care should be taken when laundering embroidered garments.Since the conditions of use, washing, pressing and cleaning, etc. vary in use of yarns and threads, the purchaser should assure himself by preliminary tests that the dye fastness of the yarn or thread is 100% colorfast to washing under all conditions.
Metallic Embroidery Threads
Washing Instructions:Embroidered articles or garments should be washed with a neutral detergent in cold or lukewarm water. Immediately after washing, rinse the embroidery in cold water thoroughly.Avoid using chlorine bleach or optical brightening agents or heavy detergents which may cause discoloration.Wash embroideries separately from other laundry and do not crowd them into washing machine. Do not wring out or rub briskly. After washing, dry the embroidery immediately. Never leave embroidered items soaking in water or folded or piled together when wet. When stain removers are to be used, it is suggested that a small experimental evaluation be conducted in advance to make sure that the stain remover dose not affect colors adversely. Embroidery is dry cleanable with petroleum only.
Ironing Instructions:All embroidered items should always be ironed on the reverse side, at a low temperature setting, and most preferably between two pieces of cloth.
Usage Instructions:It is recommended that thread from the same dye lot is used on symmetrical panels that require all identical colour combination. If no thread of the same dye lot is available, it is advisable to run, for evaluation, threads of different dye lots on a sample piece of material before sewing on a garment.
Storage Instructions:Do not dispose the thread to sunlight or artificial light for extended periods. Keep the thread in a well-ventilated area, avoiding high-temperature and high-humidity conditions under which to stock and work. Never get the thread in direct contact with such materials or goods which contain sulfide as rubber. Also keep it away from area with airborne contaminations, specially with area with gas stoves which tend to emit sulfur acid gas. Care Instructions for Embroidered Garments with rayon thread.
1. HOME LAUNDERING
All embroidered garments should be washed with a mild detergent Do not use chlorine bleach or optical brightening agents If bleach is required for washing, use non-chlorine bleach in accordance with product instructions Machine wash cold water Delicate wash cycle If color residue appears in water, rinse first in lukewarm water and then cold several times until rinse water becomes clear Remove promptly after wash cycle completion Never leave any piece of embroidered clothing soaking or in water or lying in a pile when wet Upon completion of washing cycle place articles immediately in dryer, use normal setting. (For best results, we recommend preheating the dryer.) Do not wring out the embroidered articles Do not rub stained embroidery 2. DRY CLEANINGEmbroidery may be dry cleaned, however, extreme care should be excercised when dry cleaning. Special care must be taken when dark shades are dry cleaned. Avoid use of pre-spotting agents.
3. INDUSTRIAL LAUNDERINGGarments that are embroidered with Super Strength™ Rayon, Twister Tweed Rayon, or 600 Denier Rayon can be industrially laundered when proper procedures are followed as outlined by the International Fabricare Institute. Please call or fax for details. Embroidery may be dry cleaned, however, extreme care should be excercised when dry cleaning. Special care must be taken when dark shades are dry cleaned. Avoid use of pre-spotting agents.
4. IRONINGEmbroidered fabrics should always be ironed on the reverse side It is recommended to iron embroidery between two pieces of cloth It is not recommended to wet embroidery prior to ironing or to use a steam iron Note: Normally the care label instructions pertain to the garment, not the embroidery. Special care should be taken when laundering embroidered garments.Since the conditions of use, washing, pressing and cleaning, etc. vary in use of yarns and threads, the purchaser should assure himself by preliminary tests that the dye fastness of the yarn or thread is 100% colorfast to crocking or washing under all conditions. Care Instructions for Embroidered Garments withPolyester Threads
1. HOME LAUNDERINGAll embroidered garments should be washed with a mild detergent If bleach is required for washing, a small amount of chlorine bleach can be used. Non-chlorine bleach in accordance with product instructions is preferable Machine wash cold water Delicate wash cycle If color residue appears in water, rinse first in lukewarm water and then cold several times until rinse water becomes clear Remove promptly after wash cycle completion Never leave any piece of embroidered clothing soaking or in water or lying in a pile when wet Do not wring out the embroidered articles Do not rub stained embroidery
2. DRY CLEANINGEmbroidery may be dry cleaned, however, extreme care should be excercised when dry cleaning. Special care must be taken when dark shades are dry cleaned. Avoid use of pre-spotting agents.
3. INDUSTRIAL LAUNDERINGGarments that are embroidered with polyester thread can be industrial laundered when proper procedures are followed as outlined by the International Fabricare Institute. Please call or fax for details. Embroidery may be dry cleaned, however, extreme care should be excercised when dry cleaning. Special care must be taken when dark shades are dry cleaned. Avoid use of pre-spotting agents.
4. IRONINGEmbroidered fabrics should always be ironed on the reverse side It is recommended to iron embroidery between two pieces of cloth It is not recommended to wet embroidery prior to ironing or to use a steam iron Note: Normally the care label instructions pertain to the garment, not the embroidery. Special care should be taken when laundering embroidered garments.Since the conditions of use, washing, pressing and cleaning, etc. vary in use of yarns and threads, the purchaser should assure himself by preliminary tests that the dye fastness of the yarn or thread is 100% colorfast to washing under all conditions.
Care Instructions for Embroidered Garments withMetallic Threads
All embroidered garments should be washed with a mild detergent Note: Normally the care label instructions pertain to the garment, not the embroidery. Special care should be taken when laundering embroidered garments.Since the conditions of use, washing, pressing and cleaning, etc. vary in use of yarns and threads, the purchaser should assure himself by preliminary tests that the dye fastness of the yarn or thread is 100% colorfast to washing under all conditions.
Tuesday, May 6, 2008
The Basics of Embroidery Design Creation
When you are converting artwork to embroidery, whether you are using an auto-digitizing program or a more manual method it is really a two step process, whether the two steps are obvious or not.
The first step ( if you're not starting out with a vector image) is the conversion from a bitmap image to a vector image.
The next step is to fill those vectors with different stitch types, densities and angles. There are varying degrees of how automatic or manual you want to make this process, depending upon how much control you wish to maintain over the details of the final outcome.
If you creating a fairly flat logo design, with no textures and you are starting out with clear precise artwork you might choose to use the auto-digitizing method. After this process is complete, if you are not satisfied you can then go back and fine-tune the results by using your editing tools.
If you are starting out with a vector image you can choose to fill in the entire design with stitching or you can choose the individual elements that make up the design and fill them in one by one. The advantage to this method is that you can control which stich types and directions will be employed from the very beginining.
The last choice is to start with a bitmap image and create you objects and then immediately fill them in with stitching. This will allow you to alter their shape, density, stitch type and stitching order as you create your design, while this is the most time intensive, it also gives you the most control.
The first step ( if you're not starting out with a vector image) is the conversion from a bitmap image to a vector image.
The next step is to fill those vectors with different stitch types, densities and angles. There are varying degrees of how automatic or manual you want to make this process, depending upon how much control you wish to maintain over the details of the final outcome.
If you creating a fairly flat logo design, with no textures and you are starting out with clear precise artwork you might choose to use the auto-digitizing method. After this process is complete, if you are not satisfied you can then go back and fine-tune the results by using your editing tools.
If you are starting out with a vector image you can choose to fill in the entire design with stitching or you can choose the individual elements that make up the design and fill them in one by one. The advantage to this method is that you can control which stich types and directions will be employed from the very beginining.
The last choice is to start with a bitmap image and create you objects and then immediately fill them in with stitching. This will allow you to alter their shape, density, stitch type and stitching order as you create your design, while this is the most time intensive, it also gives you the most control.
Subscribe to:
Posts (Atom)
