DOCSLIB.ORG

IRS Audit Technique Guide: Cost Segregation

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
IRS Audit Technique Guide: Cost Segregation IRS Audit Technique Guide: Cost Segregation All information provided below comes from the IRS’s Cost Segregation Audit Techniques Guide, which can be found at the following address: http://www.irs.gov/businesses/article/0,,id=134180,00.html PLEASE NOTE: Audit Technique Guides are not to be taken as law or as the authoritative definition of a given topic. However, as their names suggest, they are guidance for IRS examiners in the case of an audit or other scrutiny. As such, they can provide great insight for tax professionals as to how best to go about conducting tax studies and preparing reports. www.costsegs.com • [email protected] • 877-633-9840 CHAPTER 1 -INTRODUCTION .................................................................................................................... 5 PURPOSE OF THE COST SEGREGATION AUDIT TECHNIQUES GUIDE ............................................................ 5 BACKGROUND ......................................................................................................................................................... 5 SUMMARY AND CONCLUSIONS ............................................................................................................................ 6 CHAPTER 2 - LEGAL FRAMEWORK .......................................................................................................... 7 OVERVIEW ............................................................................................................................................................... 7 BULLETIN F .............................................................................................................................................................. 7 COMPONENT DEPRECIATION ............................................................................................................................... 7 ASSET DEPRECIATION RANGE (ADR) .................................................................................................................. 8 ACCELERATED COST RECOVERY SYSTEM (ACRS) ........................................................................................... 8 MODIFIED ACCELERATED COST RECOVERY SYSTEM (MACRS) ..................................................................... 8 EXPENSING PROVISIONS AND BONUS DEPRECIATION - IRC §§ 168, 179, AND 1400L .................................. 9 WHAT IS TANGIBLE PERSONAL PROPERTY? ...................................................................................................... 9 INVESTMENT TAX CREDIT - IRC § 48 .................................................................................................................... 9 TANGIBLE PERSONAL PROPERTY ..................................................................................................................... 10 BUILDINGS AND STRUCTURAL COMPONENTS ................................................................................................. 10 SECTION 1245 AND SECTION 1250 PROPERTY ................................................................................................ 11 FUNCTIONAL USE TEST ....................................................................................................................................... 12 INHERENT PERMANENCY TEST AND THE "WHITECO FACTORS"................................................................... 12 REPEAL OF ITC AND COMPONENT DEPRECIATION ......................................................................................... 13 HOSPITAL CORPORATION OF AMERICA v. COMMISSIONER ("HCA") (1997) .................................................. 13 ACTION ON DECISION .......................................................................................................................................... 14 CHIEF COUNSEL GUIDANCE ............................................................................................................................... 14 LACK OF BRIGHT-LINE TESTS FOR DISTINGUISHING § 1245 AND § 1250 PROPERTY ................................. 14 SUMMARY AND CONCLUSIONS .......................................................................................................................... 15 CHAPTER 3 - COST SEGREGATION METHODOLOGIES ...................................................................... 16 INTRODUCTION ..................................................................................................................................................... 16 WHAT ARE THE MOST COMMON METHODOLOGIES UTILIZED FOR COST SEGREGATION STUDIES? ...... 16 WHAT ARE THE ATTRIBUTES OF VARIOUS COST SEGREGATION METHODOLOGIES? .............................. 16 WHAT METHODOLOGY IS REQUIRED BY THE IRS? ......................................................................................... 19 SUMMARY AND CONCLUSIONS .......................................................................................................................... 19 CHAPTER 4 - PRINCIPAL ELEMENTS OF A QUALITY COST SEGREGATION STUDY AND REPORT .................................................................................................................................................................... 20 INTRODUCTION ..................................................................................................................................................... 20 WHAT IS A "QUALITY" COST SEGREGATION STUDY? ...................................................................................... 20 www.costsegs.com • [email protected] • 877-633-9840 PRINCIPAL ELEMENTS OF A QUALITY COST SEGREGATION STUDY ............................................................ 20 PRINCIPAL ELEMENTS OF A QUALITY COST SEGREGATION REPORT.......................................................... 24 SUMMARY AND CONCLUSIONS .......................................................................................................................... 25 CHAPTER 5 - REVIEW AND EXAMINATION OF A COST SEGREGATION STUDY ............................... 26 INTRODUCTION ..................................................................................................................................................... 26 STEPS FOR REVIEWING A COST SEGREGATION STUDY AND REPORT ........................................................ 26 SUMMARY AND CONCLUSIONS .......................................................................................................................... 37 APPENDIX - CHAPTER 6.1 - UNIFORM CAPITALIZATION ..................................................................... 38 INTRODUCTION ..................................................................................................................................................... 38 APPLICATION OF THE CAPITALIZATION RULES UNDER IRC § 263A .............................................................. 38 Capitalization of Costs under IRC § 263A(a) ........................................................................................................... 38 Capitalization of Interest under IRC § 263A(f) ......................................................................................................... 39 APPENDIX - CHAPTER 6.2 - CHANGE IN ACCOUNTING METHOD ...................................................... 41 INTRODUCTION ..................................................................................................................................................... 41 HISTORICAL SERVICE POSITION ........................................................................................................................ 41 RECENT LITIGATION ............................................................................................................................................. 41 NEW REGULATIONS ............................................................................................................................................. 41 LOOK-BACK STUDIES ........................................................................................................................................... 42 SUMMARY AND CONCLUSIONS .......................................................................................................................... 43 Table 1 - Revenue Procedures Relative to Cost Segregation Studies .................................................................... 44 APPENDIX - CHAPTER 6.3 - DEPRECIATION OVERVIEW ..................................................................... 45 INTRODUCTION ..................................................................................................................................................... 45 HISTORICAL BACKGROUND - A BRIEF RECAP .................................................................................................. 45 GUIDELINES FOR THE CLASSIFICATION OF ASSETS - MACRS ...................................................................... 45 APPENDIX - CHAPTER 6.4 - RELEVANT COURT CASES ...................................................................... 51 INTRODUCTION ..................................................................................................................................................... 51 ARRANGEMENT OF INFORMATION .................................................................................................................... 51 CASE CITATIONS .................................................................................................................................................. 51 TABLE BY CASE NAME ........................................................................................................................................
Load more

Recommended publications
  • Relationship Between Kinetics of Countermovement Jump and Proximal Mechanics of Collegiate Baseball Pitching
    Louisiana Tech University Louisiana Tech Digital Commons Master's Theses Graduate School Spring 5-2021 Relationship between Kinetics of Countermovement Jump and Proximal Mechanics of Collegiate Baseball Pitching Motoki Sakurai Follow this and additional works at: https://digitalcommons.latech.edu/theses Part of the Kinesiology Commons RELATIONSHIP BETWEEN KINETICS OF COUNTERMOVEMENT JUMP AND PROXIMAL MECHANICS OF COLLEGIATE BASEBALL PITCHING by Motoki Sakurai, B.S. A Thesis Presented in Parital Fulfillment Of the Requirements for the Degree Master of Science in Kinesiology COLLEGE OF EDUCATION LOUISIANA TECH UNIVERSITY May 2021 ABSTRACT Purpose: To identify how countermovement jump (CMJ) kinetics influence kinematics and momentum of the baseball pitching motion with a focus on lower body and proximal movement. Methods: Nineteen Division I collegiate pitchers (age = 19.9 ± 1.5 years; height = 1.86 ± 0.06 m; weight = 90.7 ± 13.8 kg) performed a bilateral CMJ test and threw 5 strike fastballs from the stretch with a slide step on a custom-made pitching mound built for a laboratory setting. A 3D motion capture system tracked whole-body kinematics at 240 Hz from 29 reflective markers. Two force plates recorded ground reaction forces (GRFs) from each leg at 1040 Hz during both jump test and pitching captures. A one-way ANOVA separating high and low fastball velocity groups by an athlete’s median performance identified differences in pitching mechanics and jump kinetic variables. Meaningful differences between the variables were determined by cohen’s d effect size with 95% confidence intervals. The same statistical calculations were repeated to identify differences in pitching mechanics and jump kinetic variables between two groups, split based on the medians of pitchers’ total linear momentum in anterior-posterior direction.
    [Show full text]
  • The Wine Industry Audit Technique Guide
    The Wine Industry Audit Technique Guide NOTE: This document is not an official pronouncement of the law or the position of the Service and cannot be used, cited, or relied upon as such. This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date. Publication Date: March 2011 Table of Contents Introduction .............................................................................................................................................. 2 Chapter 1 - Overview of Winery/Vineyard Operations ............................................................................ 3 Farming ................................................................................................................................................. 3 Winery (Manufacturing) ....................................................................................................................... 4 Marketing/Sales .................................................................................................................................... 6 Chapter 2 - Pre-Audit Information Gathering ........................................................................................... 8 Information Sources .............................................................................................................................. 8 Chapter 3 - Audit Considerations .............................................................................................................
    [Show full text]
  • Capital/Fixed Assets Depreciation Schedule Updated: February 2021
    Kentucky Department of Education Munis Guide Capital/Fixed Assets Depreciation Schedule Updated: February 2021 Capital/Fixed Assets Depreciation Schedule Office of Education Technology: Division of School Technology Services Questions?: [email protected] 1 | P a g e Kentucky Department of Education Munis Guide Capital/Fixed Assets Depreciation Schedule Updated: February 2021 OVERVIEW The Fixed Assets Depreciation Schedule provides a listing of asset details that were depreciated for the report year as posted from the Fixed Asset module for the report year. Asset descriptions and depreciation details are included such as estimated life, number of periods taken for the year, first and last year periods of depreciation and acquisition cost; all to assist auditors in verifying the depreciation calculation and amounts. The report also includes assets that have been fully depreciated but have a balance remaining of Life-To-Date accumulated depreciation for the reported year. The asset amounts are reported as posted from the Fixed Asset history detail records generated from the Fixed Asset module and does NOT include amounts generated from General Journal Entries. The Depreciation Schedule pulls from two different Fixed Asset sources: 1. Fixed Asset Master File Maintenance 2. Fixed Asset history records The Fixed Asset Master File Maintenance or Asset Inquiry is where the actual asset master records reside; where assets are added and maintained. Key fields and amounts such as the asset Acquisition cost field, Asset Type (Governmental or Proprietary), Class and Sub-class codes are pulled from the asset master file for the Depreciation Schedule. It is vital that these key fields are accurate and tie to the fixed asset history records.
    [Show full text]
  • 14. Calculating Total Cash Flows
    Chapter 2 Lecture Problems 14. Calculating Total Cash Flows. Greene Co. shows the following information on its 2008 income statement: Sales = $138,000 Costs = $71,500 Other expenses = $4,100 Depreciation expense = $10,100 Interest expense = $7,900 Taxes = $17,760 Dividends = $5,400. In addition, you're told that the firm issued $2,500 in new equity during 2008, and redeemed $3,800 in outstanding long-term debt. a. What is the 2008 operating cash flow? b. What is the 2008 cash flow to creditors? c. What is the 2008 cash flow to stockholders? d. If net fixed assets increased by $17,400 during the year, what was the addition to NWC? a. To calculate the OCF, we first need to construct an income statement. The income statement starts with revenues and subtracts costs to arrive at EBIT. We then subtract out interest to get taxable income, and then subtract taxes to arrive at net income. Doing so, we get: Income Statement Sales $138,000 Costs 71,500 Other Expenses 4,100 Depreciation 10,100 EBIT $52,300 Interest 7,900 Taxable income $44,400 Taxes 17,760 Net income $26,640 Dividends $5,400 Addition to retained earnings 21,240 Page 1 Chapter 2 Lecture Problems Dividends paid plus addition to retained earnings must equal net income, so: Net income = Dividends + Addition to retained earnings Addition to retained earnings = $26,640 – 5,400 Addition to retained earnings = $21,240 So, the operating cash flow is: OCF = EBIT + Depreciation – Taxes OCF = $52,300 + 10,100 – 17,760 OCF = $44,640 b.
    [Show full text]
  • The Tax Cuts and Jobs Act Gives Cost Segregation Studies New Life Michael F
    The Tax Cuts and Jobs Act Gives Cost Segregation Studies New Life Michael F. Lynch, Nicholas C. Lynch, and David B. Casten* A cost segregation study allows taxpayers to recover certain costs ordinarily classifi ed as real property over shorter cost recovery periods applicable to personal property. By recovering costs faster for tax purposes, taxpayers can accelerate tax benefi ts and enhance cash fl ows. The Tax Cuts and Jobs Act of 2017 has increased the benefi ts of a cost segregation study. However, the IRS will scrutinize aggressive cost reclassifi cations. Those inter- ested in performing cost segregation studies should be knowledge- able about the advantages and pitfalls of this tax-saving, cash-fl ow generating tool under the new tax law. Introduction As a result of the Tax Cuts and Jobs Act (TCJA) of 2017,1 investors in resi- dential and non-residential real estate property have more reason than ever to engage in a cost segregation study. A cost segregation study is an engineering or cost exercise the goal of which is to identify assets that qualify for accel- erated deductions under the new tax law. The purpose of a cost segregation study is to identify costs commonly associated with land and buildings that may properly be classifi ed as other than real property for tax purposes. The deferred tax created by properly reclassifying portions of land and build- ing costs as land improvements or tangible personal property, which can be depreciated over much shorter periods for federal (and where applicable, state) income tax purposes, results in signifi cant cash fl ow savings.
    [Show full text]
  • Capitalization and Depreciation Procedures Policy
    Capitalization and Depreciation Procedures Policy Capitalization Policies The following capitalization procedures will be applied to fixed assets as defined by the Financial Accounting and Reporting Manual for Higher Educations (FARM). 1. Land a. Capitalized at cost b. Land and structures purchased or donated together will be separated when possible and capitalized separately c. Cost of preparing the land for use will be capitalized, when material, along with the cost of the land 2. Buildings a. Capitalized if - i. $25,000.00 or more and a life expectancy of at least 10 years b. Additions and renovations will be capitalized if - i. Cost of the project is $25,000.00 or more, and ii. The renovation extends the useful life of the facility or modifies and/or upgrades a building, i.e., installation of updated fire alarms, removal of handicapped barriers, etc 3. Improvements other than buildings a. Capitalized if – i. $5,000.00 or more 1. Examples are parking lots, sidewalks, fiber optics, etc. 4. Equipment a. Capitalized if - i. Cost is $5,000 or more 1. The cost of the equipment will include the purchase price, freight cost, insurance while in shipment, installation cost, and other cost incurred to get the equipment ready for actual use ii. Acquired for use in operations and not held for resale iii. Useful life is long-term in nature - It must yield services for five years or more iv. It is not an integral part of another unit 5. Software a. Capitalized if - i. Cost is $5,000.00 or more ii. Useful life is five years or more iii.
    [Show full text]
  • Blue Devils Meet Anderson in First Home Tilt Satans to Play Toughest S.H.S
    OUR FIFTIETH YEAR OF CONTINUOUS DAILY PUBLICATION! SHORTRIDGE DAILY ECHO VOL. L, No. 17 SHORTRIDGE HIGH SCHOOL, INDIANAPOLIS, INDIANA. FRIDAY, OCT. 3, 1947. 3 CENTS BLUE DEVILS MEET ANDERSON IN FIRST HOME TILT SATANS TO PLAY TOUGHEST S.H.S. DELEGATES BULLETIN OPPONENT YET SCHEDULED TO ATTEND PURDUE Class of 1949 junior officers were elected as follows: Kick-off Time 2:30 P.M. at 43rd Street Field; CONFERENCE President—Dick Hall. Encounter Last Contest Before Devils Meet Vice - President — Barbara First City Opponent, Washington Bloor Redding, Kathy Oweri, Redding. James MerreU, Darcy DeWeese, Secretary—Jane Nickell. j The Shortridge Blue Devils will Junior President to Meet Treasurer—Dan Nyhart. Philateron Club to swing into action again Friday aft­ Vaudeville Chairman—Mar­ ernoon when they raise the curtain Five Shortridge students and Mrs. garet Faye Hannon. Distribute Grid Programs with their flrst home game against Eugenia Hayden, sponsor, will at­ Program Editor—Joan Dun­ One of the projects of the Phila­ Anderson at the Shortridge field. tend the High School Leaders' con­ ham. teron Club this season is that of Kick-off time will be 2:30 p.m. ference to be held at Purdue Uni­ giving cut programs at football This will mark the flrst major versity Monday, October 6. games. This plan will be inaugu test to the 1947 Blue Devil football Bloor Redding and Kathy Owen SELLING COURSE TO rated at the game Friday. Those team as they opened the season will represent the Student Board; BE OFFERED TO girls' who will participate are Mary against two breathers in Beech James Merrell, publications; Darcy STUDENT SALESMEN Bose, Jean Cooprider, Mary Carol Grove and Southport.
    [Show full text]
  • General IT Controls (GITC) Risk and Impact November 2018 Risk Advisory
    General IT Controls (GITC) Risk and Impact November 2018 Risk Advisory General IT Controls (GITC) Table of Contents Introduction 02 IT scoping for evaluation of internal controls 04 Importance of GITC 06 Implications of GITC deficiencies 07 Stepping towards a controlled IT environment 08 Conclusive remarks 13 Impact of GITC failure on the overall ICFR framework 15 Contact 16 01 General IT Controls (GITC) Introduction The importance of information technology (IT) controls has recently caught the attention of organisations using advanced IT products and services. This thought paper has been developed for the management of companies that are required to establish framework on internal controls and to ensure its effective operation throughout the year. This document draws attention on how applications should be scoped-in for monitoring internal controls and how control gaps need to be assessed and concluded. Increasing complexity of the IT setup has resulted in a greater focus around controls in the IT environment. With mandates emanating from various regulations, internal controls have gained more momentum in India during recent years. There is a trend of automation in processes and controls by adoption of advanced IT products and services for enabling greater efficiency in operations, compliance and reporting activities. This requires an increased focus on effective operation of controls around IT assets and services. Internal Financial Controls over Financial Reporting “Internal controls” refers to those activities within a company that are placed by the management to mitigate the risks that could hinder the company from achieving its objectives. Under the Committee on Sponsoring Organizations (COSO) framework revised in May 2013, there are three types of objectives which internal controls need to meet, as depicted below: Compliance Operations Reporting 02 General IT Controls (GITC) In many cases, a control may address more than one of COSO Cube (2013) these objectives.
    [Show full text]
  • Guideline Depreciation & Revenue Procedure 62-21
    University of Mississippi eGrove Touche Ross Publications Deloitte Collection 1964 Guideline depreciation & revenue procedure 62-21 Gerald W. Padwe Follow this and additional works at: https://egrove.olemiss.edu/dl_tr Part of the Accounting Commons, and the Taxation Commons Recommended Citation Quarterly, Vol. 10, no. 1 (1964, March), p. 20-27 This Article is brought to you for free and open access by the Deloitte Collection at eGrove. It has been accepted for inclusion in Touche Ross Publications by an authorized administrator of eGrove. For more information, please contact [email protected]. Guideline Depreciation Revenue Procedure 62-21 u NTIL THE PROMULGATION of Revenue Procedure 62-21, or after July 12, 1962. The general rules provide that revenue agents examined depreciation deductions based assets are to be categorized by classes and a class life upon facts and circumstances which could be demon­ determined in accordance with technical rules set forth in strated by taxpayers in support of their useful lives. In Section 4 of the procedure and in Technical Information the absence of valid support, agents could fall back on Release (TIR) 399. If the class life used is greater than Bulletin F to determine an appropriate life. The Bulletin, or equal to the guideline life for a particular class of however, had not been revised since 1942 and did not assets, no adjustments to useful life may be made by an reflect current obsolescence and usage rates. The new examining agent for the first three years to which the Revenue Procedure is a result of the Treasury's efforts procedure applies (not necessarily the same as the first to update Bulletin F.
    [Show full text]
  • Worldwide Capital and Fixed Assets Guide 2019 Portugal Russia Saudi Arabia Singapore South Africa 126 133 141 145 150
    Worldwide Capital and Fixed Assets Guide 2019 Capital expenditures represent one of the largest items on a company’s balance sheet. This guide helps you to reference key tax factors needed to better understand the complex rules relating to tax relief on capital expenditure in 31 jurisdictions and territories. The content is based on current information as of February 2019 unless otherwise indicated in the text of the chapter. The tax rules related to capital expenditures across the world are constantly being updated and refined. This guide is designed to provide an overview. To learn more or to discuss a particular situation, please contact one of the country representatives listed in the guide. The Worldwide Capital and Fixed Assets Guide provides information on the regulations relating to fixed assets and depreciation in each jurisdiction, including sections on the types of tax depreciation, applicable depreciation rates, tax depreciation lives, qualifying and non-qualifying assets, availability of immediate deductions for repairs, depreciation and calculation methods, preferential and enhanced depreciation availability, accounting for disposals, how to submit a claim and relief for intangible assets. For the reader’s reference, the names and symbols of the foreign currencies that are mentioned in the guide are listed at the end of the publication. This is the second publication of the Worldwide Capital and Fixed Assets Guide. For many years, the Worldwide Corporate Tax Guide has been published annually along with two companion guides on broad- based taxes: the Worldwide Personal Tax Guide and the Worldwide VAT, GST and Sales Tax Guide. In recent years, those three have been joined by additional tax guides on more specific topics, including the Worldwide Estate and Inheritance Tax Guide, the Worldwide Transfer Pricing Reference Guide, the Global Oil and Gas Tax Guide, the Worldwide R&D Incentives Reference Guide and the Worldwide Cloud Computing Tax Guide.
    [Show full text]
  • Cost Segregation
    Cost Segregation A Value-Added Service for Your Clients Presented by: Alan J. Smith— Ernst & Morris Consulting Group, Inc. To: CPA Leadership Institute Top Niche Services (A Percentage of 78 Top Firms Reporting an Increase in that Type of Business) Attest Services 86% Business Valuations 82% Litigation Support 78% Forensics / Fraud 77% Estate / Trust Tax Planning 74% International Tax 68% Mergers & Acquisitions 68% Sarbanes - Oxley Compliance 67% Industry Specializations 64% Wealth Management 62% Nonprofit Organizations 55% Cost Segregation 54% State & Local Taxes 54% Employee Benefits 49% Retirement Plans 49% Personal Financial Planning 46% Technology Consulting 46% Investment Advice / Services 45% Strategic / Business Plans 45% *Adapted from “Accounting Today – Inside Small Business Management 35% the Top 100 (©2007) (pg 8)” Bankruptcy / Insolvency 33% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Cost Segregation: a cash flow solution Relevant History Established Recovery Periods for Most Business Property 1981 At 5 to 15 Years. 1984 Extended Recovery Periods to 19 Years (Tax Act). 1986 Extended Recovery Periods from 19 Years to 31.5 Years Straight-Line. (MACRS) 1993 Extended Recovery Period from 31.5 Years to 39 Years. 2002/ Temporary 30% / 50% Bonus Depreciation 2008 (CO dated by 12/31/09). Qualified Leasehold & Certain Retail Improvements from 2004/ 39 Years to 15 Years Straight-Line (effective 10/22/04 to 2008 12/31/2009). Tax savings by the square foot Current Status Property Description Method Class 39-Year Nonresidential Real Property Straight Line 27.5-Year Residential Rental Property Straight Line 15-Year Land Improvements 150 DB 15-Year Qualified Leasehold & Certain Retail Straight Line Improvements (effective 10/22/04-1/09) 7-Year Office Furniture, Fixtures, Equipment, 200 DB Certain Personal Property 5-Year Cars, Trucks, Computer Related 200 DB Equipment, Certain Personal Property Benefits are substantial, immediate, and enduring.
    [Show full text]
  • Enriques Wants Stimulus Money for Shelter-Gym
    Losalio, Ballo, Silva Take First in Talent Show The Kaʻū High & Middle School Talent Be, singing and playing electric guitar. show brought some 30 students to the stage on The Mandingos, comprised of Dillin Ballo and March 20, with Aaron Losalio taking first place Cameron Silva, took first in the group division. with his ʻukulele solo rendition of the Beatles The first place group and first place solo artist song, While My Guitar Gently Weeps. each won $100, second place $75 and third place The second place solo winner was Justin $50 from Kaʻū Music Workshops. All winners won Ramos, who played acoustic guitar and sang a scholarship to the Daniel Ho songwriting work- Hey There Delilah, made famous by the band shop to be held April 2-4 at Pāhala Plantation House Plain White Ts. in preparation for the Kaʻū Coffee Festival April 24- The third place solo winner was Rebecca 26. First Place Group The Mandigos with Dillin Ballo and Cameron Silva Zandenberg, who had been attending Kaʻū High First Place Soloist Robert Domingos and the Kaʻū School of the School for only a week. She performed Blessed Aaron Losalio Talent Show, pg. 7 Volume 7, Number 6 The Good News of Ka‘ū, Hawaiʻi April, 2009 Enriques Wants Stimulus Money for Shelter-Gym County Council member Guy En- for the building that could also include a said the shelter-gym would not only serve as well as hurricanes, earthquakes, floods riques flew to Washington, D.C. in March certified kitchen to serve the shelter and the community when it is completed, but and other disasters.
    [Show full text]