Fortnightly Magazine - April 15 2003

Business & Money

In a "like kind exchange" transaction, the IRS permits a seller to defer taxes on its inherent gain on assets being sold.


In a "like kind exchange" transaction, the IRS permits a seller to defer taxes on its inherent gain on assets being sold.

The utility community is starting to experiment with a "like kind exchange" (LKE)-a type of tax-advantaged asset acquisition and disposition transaction used extensively in connection with commercial real estate and various types of personal property, but which heretofore has not achieved widespread acceptance in the utility industry.

Byline: 
Thomas V. Glynn and J. Michael Parish
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Technology Corridor

The instant messaging wildfire spreads to the utilities industry.


The instant messaging wildfire spreads to the utilities industry.

Utilities are starting to take a good, hard look at incorporating instant messaging (IM) into their business. (Never heard of IM? Check out our primer in the sidebar.)

Byline: 
Jennifer Alvey
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Off Peak

Spotlight Shines Again on 'Cool Losers'

Noting that "American Idol" may have "met its match," the Los Angeles Department of Water and Power (LADWP) recently revealed the winner of its "Coolest Loser" contest. The award is given to the most energy-inefficient refrigerator, based on appearance and condition.

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