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Regulations and Procedures: Smallwares
Information provided from http://www.fellersonline.com/adx/admin/editors/framework/www.irs.gov
Dated May 17, 2003 New smallwares accounting method simplifies recordkeeping and allows immediate deduction. A new IRS procedure allows restaurants and tavern owners to change accounting methods and expense the cost of replacement dishware, glassware and other items that previously had to be depreciated. The smallwares method of accounting allows restaurants and taverns to deduct the cost of these replacement items in the year purchased. Generally smallwares consists of the following categories: glassware, flatware, dinnerware, pots and pans, table top items, bar supplies, food preparation utensils and tools, storage supplies, service items and small appliances costing $500 or less. The smallwares accounting method can only be used by persons engaged in the business of operating a restaurant or tavern that prepares food and beverages. It isn't available for new business start-up purchases of smallwares and does not apply to items purchased and stored at a warehouse or location other than the restaurant or tavern where the items are used. Use Form 3115, Application for Change in Accounting Method to elect this method. You may download Form 3115 and Revenue Procedures 2002-12 from www.irs.gov Helpful links for conversions and substitutes: http://www.onlineconversion.com/
Convert just about anything to anything else. Over 5,000 units, and 50,000 conversions. http://www.baycooking.com/kitchen_tips.htm
Helpful hints and tips from baking to cleaning and more http://www.fatfreekitchen.com/tips.html
Hints like…Garlic skin comes off easily if the garlic cloves are slightly warmed before peeling Industry related links that offer emailed newsletters for free: http://www.restaurant.org/
The National Restaurant Association http://www.restaurantbiz.com/restaurantbusiness/index.jsp
News articles regarding the restaurant biz. http://www.nrn.com/
Culinary Trends, News off the wire and more news related to the restaurant industry. http://www.foodservice.com/
Market reports, employment search, news in the industry. Food Safety Related Links (some of the above fall in this category too): http://www.nraef.org/ifsc/
International Food Safety Council http://www.foodsafety.gov/
Gateway to Government Food Safety Information. Lots of links to government sites http://vm.cfsan.fda.gov/list.html
Center for Food Safety and Applied Nutrition http://www.fightbac.org/
Partnership for Food Safety Education http://www.homefoodsafety.org/
Home Food Safety...It's in Your Hands®. The important role consumers play in preparing foods safely in their own homes. Additional sites of interesting news and information: http://fsdmag.com/foodservicedirector/index.jsp
Foodservice Director Magazine online
http://www.restaurantnews.com/
Real Restaurants. Real Stories http://www.chipsbooks.com/
Food service Related Books available on this site. From Start up to specialized types of books such as Catering, Beverages, Menus, Tabletop Design, Food Prep Techniques and much more. |