New homes in Colorado Springs, Colorado are a highly valued commodity, in which nobody has yet lived in the home. Among majestic mountains and rolling hills lies Colorado Springs, a scenic community in Colorado. It is located in El Paso County about 55 miles south of Denver. A growing city and the hub of development and technology, Colorado Springs shows a promising future. Colorado has a lot to offer, with its blend of business, industry and growth, and national sports organizations, lovely homes of all types, and access to Colorado's popular ski grounds, scenic beauty, it seems that Colorado offers a seemingly unending list of advantages.

The several options available in new homes are retirement communities, well planned residential communities, homes near golf courses, condominiums and town houses. At the same time, with the creative range offered in manufactured homes, homeowners are being attracted towards these.

There are quite a few prime areas where you might like to have an address. Flying Horse is one such option or you can set your sights on the Peregrine Neighborhood, where La Ballezzat Peregrine puts up affordable options. This neighborhood, located in the foothills of Colorado Springs, is an ideal setting for a home. You could also opt for Pine Creek or the Struthers Ranch where you can take a pick from options with floor plans up to 2000sq. ft. If a new built home is on your mind, some of the reputed builders of the region are, Neumann, Lennar, Rayland, David Weekly Homes and Keller Homes.

New homes in Florida are those homes that have just recently been built either by a private contractor or by a large corporation as part of a wide-ranging set of new homes. These homes have never been lived in by another family or other type of resident. They are fully equipped with all the necessary add-ons you will need. Florida enjoys a booming real estate market as people flock to the state for recreation, picturesque cityscapes and fine weather. Florida is an ideal locale for a new home.

Florida offers a wide range of choices for dwelling, renting, investing, or even retirement requirements. Florida has a line of New Home communities that allow the choice of condos, villas or single family homes. Many people dream of living on the beach, and some dreams come true with the purchase of some of Florida's beach homes. Luxury homes are also available in Florida with the prices ranging from $2 to $7 million approximately.

Florida retirement communities have literally changed the definition of retirement. These are communities designed to cater to your retirement needs while you enjoy fun and recreation. The manufactured communities in Florida, with their theme parks, schools, shopping complexes, and all forms of recreation and leisure, are a very sought after option in the new homes market. These communities have a variety of home styles to offer. Some of the dealers in manufactured communities are Sherwood Fortes and Mid Florida Lakes Yacht club. Investment in Florida real estate is considered a sound move by many.

When buying a house, try checking out the foreclosure listing of your local bank. You are most likely to find prime real estate at a much lower cost than those offered by real estate agents. Some government agencies with lending capabilities or functions also post a listing of foreclosed properties. Another good source of listings is the Internet. Several websites keep records of foreclosed properties and allow access to their databases.

These sources of foreclosed property listings may also provide lists of properties on pre-foreclosure status or those put under bankruptcies. Some will also offer free updates and alerts on foreclosures, via email, phone calls, or mailed notices.

If you are more entrepreneurial, buying foreclosed properties and selling them is possible too. In fact, there are those who have already earned substantial profits from this kind of business venture. It makes a lot of sense, actually. Banks or government agencies holding these foreclosed properties want to dispose of them as quickly as possible because it is better to transform these idle assets into cash that can be easily invested as soon as possible. The selling rates of these properties are therefore at the minimum. Buyers can get these houses at a much lower price; some can go lower than fifty percent of their original value, especially during seasons when real estate values dip low. When they resell them at an appraised value when demand is high, they can earn thousands of dollars in profits.

Finding an affordable home property at prime or desired sites is quite easy. These web-based agencies or providers of listings of foreclosed properties have a vast network of sources, covering the whole United States and even other parts of the world.

So the next time you consider buying a property, check out first the foreclosure listings. You will get much more for your money.

When considering buying a new home, it is a good idea to prioritize your needs and then see if the chosen location addresses your needs properly. Each home that you see will have its own charms. You may at times need to weigh the property's charms against common sense. However, to buy a new home, the first thing to be done is to determine the purpose that this home is supposed to serve, such as whether it is bought as an investment property or primary residence or as a vacation home. If your purpose is clear it will help you decide if the property is right for you.

Next, you need to research the community. See if all your major requirements are fulfilled. Take a look at factors like proximity to workplace, ample playing space for kids, noise level, proximity to stores and shopping, and school districts. You would also need to take into consideration all the adjacent properties, zoning, power lines, privacy, streetscape, the neighborhood and the like.

When buying a new home, you could get the assistance of an agent, look at an online home search, or go house hunting on your own. Many people find that going into a home purchase with representation is a better option, as an agent would have the advantage of symmetric information and prevalent prices.

At the same time, buying a house is not just about the price tag on your home. If you're a buyer, you must look into other costs as well, whether it is taxes or any other one time payment, because these costs may often overshoot your affordability. Prices of houses vary primarily depending on location and size. Whether you opt for a resale home or a new one is a personal choice, however, keep in mind that existing houses give you the advantage of a lower price and a well-settled place, while a new home paves the way for a fresh start in a brand new neighborhood. No matter what new home you choose, you should hunt for a new home with an open mind, and equip yourself with relevant bits of information so that the choice you make is an ideal one for you.

A conventional subdivision is the traditional method of building and conveying homes and lots that traces its roots in America back to the late 1800s. A conventional subdivision is different from a common interest subdivision (as discussed on page 6) in that the individual owners within the subdivision own only their interest in the property and do not share an ownership interest with other owners within the subdivision. Generally speaking, the streets, utilities, drainage systems, and sidewalks become the property of the city or county, or utility company as applicable.

The maintenance responsibilities of a homeowner in a conventional subdivision begin at the front property line, normally from the back of the city sidewalk and run to the property lines along the side yards and back yard. Sometimes, the city requires that the owners maintain the sidewalk in front of their house, even though they do not own it. There is no homeowners association, and it is up to the individual homeowner to maintain his or her own property.

In recent years, a “hybrid” type of subdivision has become a popular tool in land planning. It is called the “diminimus planned unit development” or DPUD. Like the conventional subdivision, the homeowner living in a DPUD receives a deed to his or her lot and has individual maintenance responsibility for the house. On the other hand, like a common interest subdivision, there is a homeowners’ association to manage and maintain a smaller number of subdivision components that may include streets, recreation centers, landscaped areas, and security gates.

If Your Home is Located in a Common Interest Subdivision

Common interest subdivisions are often master planned communities with common areas consisting of townhouses or condominiums (flats) or a combination of both designs. The method by which title to the homeowner is conveyed can be complex and lengthy and is beyond the scope of this Manual. However, as a general rule, the homeowner receives individual title to some portion of the building and a fractional ownership interest in the rest of the project including the landscaped areas, streets, swimming pool, and recreation facilities. The responsibility for maintenance of the common areas, including the exterior maintenance of the buildings, falls to a homeowners association (HOA) whose board members are elected by the individual owners within the community. The responsibility for maintenance inside the townhouse or condominium generally falls to the individual owner. This is often called an “airspace” responsibility or a “paint-to-paint” responsibility.

If the buildings within the community contain decks, balconies and patios, there is a good likelihood that these architectural features are described as restricted common areas. External storage facilities may also receive a similar designation. Restricted common area means that this particular area, while remaining under the control of the HOA, is to be used exclusively by the occupants of the condominium or townhouse.

The responsibilities for maintenance of individual areas, common areas, and restricted common areas, are spelled out in a document called the Covenants, Conditions, and Restrictions (CC&Rs). The CC&Rs are recorded on your title to the property, and every homeowner receives a copy of the CC&Rs at the time of purchase. While the CC&Rs are a legal document, it is important that each homeowner become familiar with their rights and responsibilities as a member of a community association.

Who’s Responsible?

Many persons who purchase a home within a townhouse or condominium community mistakenly believe that “someone else” is going to take care of all the cleaning, maintenance, and repairs for the entire project. However, it should be noted that the “someone else” responsible for nearly all of these items is a board of directors comprised of fellow homeowners. Like a small form of government, the board of the homeowners association (HOA) makes important decisions regarding monthly homeowner assessments, budgets, rules of conduct and the employment of maintenance and management companies. These decisions have a direct effect upon the quality of life and preservation of values within the community.

For maintenance responsibilities of individual owners inside their own home, the following basic maintenance guidelines are recommended:

Manufactured Products: Follow the maintenance recommendations found on pages 20 – 98 of this Manual. You may also have been given maintenance and care instructions on manufactured products within your house for such items as fireplaces, water heaters, kitchen appliances, carpet, and hardwood flooring, to name a few. Take the time to learn and apply these instructions;

Plumbing Fixtures: Keep plumbing fixture drains clean and free flowing. Use drain cleansers on a 30-day to 6 month interval. Do not put drain cleaners into a garbage disposer, the cutting blades may become corroded;

Ventilation: Use the vent fan or open a window when bathing or showering to reduce the likelihood of mold and mildew. Wipe shower stalls and tub enclosures after use to remove excess moisture. Let the fan run for 15 minutes after bathing or showering or leave a window open (if available) to allow the room to dry. If water has spilled over the outside of the tub, wipe it up immediately. The seam between the tub base or shower pan and floor can be vulnerable to leaking and requires periodic caulking;

Balconies and Decks: Avoid placing potted plants directly on the surface of a deck or balcony. Place plastic or decay resistant blocks (such as redwood) to keep the pot off the surface of the deck. This will allow air to circulate and allow the surface of the deck to dry completely. Use a saucer under the pot and avoid overwatering. Move pots and furniture often so that they do not remain in one location permanently. Avoid placing potted plants on the top of the deck railing. The deck railing was not made for this use and the possibility of pots falling off creates a hazard. Because decks, balconies and patios are normally restricted spaces and enclosed by fences or railings, it is important for each homeowner to monitor the condition of these surfaces. Conditions such as wobbling railings, nails pulling loose, cracks in surfaces, and rotting wood should be reported to the management company representative or a member of the board of directors.

Is the contract about to expire on your digital minilab? You are not alone.

Thousands of leases for existing minilabs are expiring in the very near future.

Retailers that made an initial investment in digital minilabs for their full-service photofinishing business are now being faced with an expensive choice-extend these leases and hope consumers return to making traditional prints in higher volume or explore other, more economical options that could dramatically increase the return on investment from digital printing.

Retailers need to rethink their capital investments, labor costs, allocation of human capital and what solutions are being marketed to customers.

Enter the KODAK Picture Maker. Photo kiosks are offering a more economical method of meeting your customers' printing needs.

* Increase ROI

* Improve the customer experience

* Supported by KODAK marketing with strong national promotions

* Help keep your photofinishing business profitable

* Continued innovation in the category

Where are the profits?

There's no denying that revenue from film print services is declining. Consumers are increasingly using digital cameras and that activity will only increase. As digital imaging is adopted by the largest-volume picture-takers--women with children--the traditional print profit pool will decline even more.

Consumer behavior on this is clear. Current data shows that households using traditional film capture approximately 240 images annually, making an average of 340 prints from those images. Digital camera users are more prolific picture-takers, capturing nearly 400 images annually but choosing to print significantly less.

And the price retailers can charge-for a print is also dropping, thanks to intense competition. As the shift to digital speeds up, more retail outlets will be competing for a rapidly declining pool of customers. Today digital minilabs are operating at just 16% of capacity and depend heavily on store labor, hardly justifying the investment.

The best investment

In order to make money in this market, digital minilabs must make 750-1,000 prints per day. How many retail locations enjoy this kind of volume?

We are years away from the time when prints from digital images will replace those lost from the declining film business. Retailers can no longer justify the large investment in this infrastructure as the profitability from digital minilabs slips away.

Film prints will decline faster than digital prints will grow over the next three years. Where are you putting your resources?

Consumers are asking themselves these very questions and proactive retailers must position themselves to best take advantage of current trends.

Consumers prefer KODAK Picture Maker

In trial after trial, consumers are clear--the KODAK Picture Maker is the preferred method of making prints from digital images.

There are many, often confusing print options available to consumers today. Of them all, the KODAK Picture Maker offers the best, most cost-efficient solution.

Take a look at where the market is going.

Printing at home is typically the -first print option adopted by the digital consumer. But everyday consumers are choosing to print more at retail. For the second consecutive year, retail is showing the fastest growth in digital printing.

Self-service kiosks are everywhere--banks airports, parking garages Consumers are not only accustomed to this DIY option, but actually prefer it. The KODAK Picture Maker delivers the preferred choice among consumers for quality prints, and delivers the highest perceived value and ease of use.

In national tests, consumers using the KODAK Picture Maker were overwhelmingly satisfied with their experience. Citing convenience, ease of use and high quality prints comparable to those made from film, consumers were enthusiastic about the experience--with nine of 10 current users saying they were likely to use the KODAK Picture Maker again. Even 80% of those preferring other print methods are likely to use the KODAK Picture Maker again!

Even better news for retailers is that these customers are interested in making multiple prints and enlargements, the most lucrative transaction a retailer can get in the photofinishing business: 620% of KODAK Picture Maker users said they would make 5x7 prints and 51% said they would use the kiosk to make 8x10 copies in the future.

"KODAK uses the highest quality paper. It's very easy to use, not overwhelming. I can print ANY size photos in any quantity at a reasonable price."

The AICPA is committed to supporting its members in business and industry, and therefore, the Financial Management Center has been created with the needs of these members in mind. Financial executives' and financial managers' responsibilities are vast and cannot be neatly described through titles. Human resources issues, corporate governance, organization vision and direction, along with traditional financial responsibilities, all fall within the financial executive's role in an organization. "As management concepts and practices continue to evolve, so will the Financial Management Center--all in the spirit of supporting our members to grow the beans of their companies, organizations and governments," said John F. Morrow, CPA, AICPA vice-president, new finance.

The center's objective is to help our members retool and continuously develop new skills to meet the demands of their expanding roles as strategic business partners and advisers in their organizations. The educational content focuses not only on traditional accounting knowledge, but also includes the new finance, a term created by the AICPA to define the management of process, technology and resources--all areas of interest for CPAs who practice in companies, not-for-profit organizations and governments across the country. The new finance encompasses subjects such as shareholder value creation, capacity management, competitive intelligence, just-in-time production systems and value-chain analysis.We have worked hard to increase the value propositions for our members in business and industry, and the Financial Management Center does just that," says Stuart Benton, CPA, chairman of the Business & Industry Executive Committee. "It creates a stopping point on the Web where CPAs in business and industry can find research tools, guidance and reference materials. Furthermore, the center starts to create a sense of community for this very diverse group of CPAs."

We welcome your comments and thoughts about the center as well as suggestions on the kind of information you need from us to help you perform optimally in your organization. Please feel free to write to us at fmcenter@aicpa.org.

Visit the Financial Management Center: www.aicpa.org/ fmcenter.

WHAT IT IS

The Financial Management Center is a Web site that provides organization decision makers, financial executives and financial management professionals with a wide variety of resources, tools and information about financial and management accounting, including the traditional areas of reporting, audit and tax, in one convenient location. The Financial Management Center was designed primarily for those practicing the profession in business and industry; however, others also will find the resources helpful when accessing the center at www.aicpa.org/fmcenter.

The mission of the Financial Management Center is to

* Provide financial executives and their organizations with the tools and resources they need to move their organizations forward.

* Serve as a comprehensive, top-of-mind resource for financial executives and managers.

* Create a community resource where financial executives and financial managers can exchange ideas, discuss issues and connect with others sharing similar challenges in their organizations.

WHAT IT OFFERS

Six tabs conveniently organize the information.

Home. This is the front door to the site. Use the search engine. Look for spotlights on important events or alerts on pertinent news. Select tabs for more specific information.

Resources. Access the research tools, practice aids, specialized guidance, the Competency Assessment Tool (CAT) and other reference materials you need from one central location.

Community. Learn about emerging issues and how they are affecting your peers. Connect and discuss. Locate a committee member here.

f your information technology business has been growing for several years, it may be time to take the next step - a huge stride into another country. Why? The industry is ripening all over the globe. According to the American Electronics Association, U.S. IT exports totaled more than $165 billion last year.

Of that bonanza, Canada and Mexico were the largest individual buyers, accounting for about $25.9 billion and $18.3 billion, respectively. Japan purchased some $15 billion-worth, and the 15 members of the European Union spent a collective $40.6 billion.

Options on where to find good people and set up shop are also limitless. A number of experts point to Israel for the former and Scotland for the latter. Israel offers a lot of talent courtesy of defense department spinoffs and Russian immigrants. Scotland, meanwhile, has set up a "Silicon Glen" to attract high-tech businesses to its lush countryside.

Gigabyte-brained entrepreneurs seeking to tap foreign markets have many tools at their disposal. Steve Baloff, a general partner of Advanced Technology Ventures in Palo Alto, California, suggests keeping an eye on ever-improving Web-based architecture. Set hardware is another option for companies wanting to make an international name for themselves by developing a new technological concept.

Introducing technology to a foreign market is exactly the path Ofer Gneezy, president and CEO of Burlington, Massachusetts-based VIP Calling, decided to take when he and Gordon VanderBrug founded their company in 1996. VIP Calling created software that allows it to transfer calls to a public telephone network and offer substantially cheaper rates than traditional carriers. In 1997, the company began using that technology to route international long-distance calls over the Internet. Now it completes calls for major U.S. carriers and has established partnerships throughout Asia and Latin America, as well as offices in China, Korea, Singapore, Taiwan, California, New Jersey and Texas. Gneezy's company handled more than 10 million minutes of calls in May alone.

"The hardest part of getting started was convincing companies our technology worked," says Gneezy, 41. "There was a question of whether Internet telephony could deliver the quality of the traditional voice connection. We proved it could."

But developing new technology is only one path to success. Another is to improve an existing mouse trap, which is what Stampede Technologies Inc. president and CEO Gordon Dorworth did when he created TurboGold for Lotus Notes. The 46 year-old has since created dial-up network software designed to provide faster access for laptop computers - and sends more than 25 percent of his products overseas.

If you think you're ready to head into a foreign market, proceed with caution. That way you can avoid common mistakes, such as rushing in before gaining enough experience at home, underestimating how much money it will take, and attempting to develop products for unfamiliar industries.

NEXT STEP

Information technology consultant Harry Sello says IT entrepreneurs going global should start the process with these steps:

1. "Find someone abroad with whom you can form a partnership," says Sello, president of Harry Sello & Associates, a Menlo Park, California, firm that helps business owners penetrate foreign markets. "Regardless of what type of partnership you create, find one that can add value to your product for the marketplace you're going into. That might mean a company that makes the product work in a particular language or within a country's engineering and cultural habits. That can also create tariff breaks by enabling you to enter that market as a local company rather than an American one."

2. Head overseas and attend the most specialized trade shows you can find. "Use them to hunt for partners and find out everything you can about your industry," says Sello.

3. When you go to a trade show, have your product ready for sale. "Trade shows have a much higher status [overseas] than they do in the United States," Sello says. "Europeans in particular expect you to come with a final product. They're suspicious of Americans who use the show as a barometer to gauge reaction to a product that's still being refined. Entrepreneurs abroad should be ready to make on-the-spot sales."

Taxes are never fun, but they can Jibe easy. And it doesn't get any easier than TurboTax. The market-leading software from Intuit (www.quicken.com) has two business versions: TurboTax Home & Business for sole proprietors and TurboTax for Business for corporations and partnerships.

Both versions offer the simple, clean interface that has become a TurboTax trademark, and both lead you through the tax-preparation process step by step. Home & Business costs $64.95 (street), and TurboTax for Business is $79.95 (street).

Home & Business begins with optional videos and written instructions to explain the process and offers the ability to consult with live experts (an additional fee may be required). Then you're ready to fill out your Schedule C. Throughout the process, TurboTax reminds you what information and forms you need and offers more optional but helpful videos.

New to Home & Business is the Automated Tax Return feature, which imports basic tax information into the correct forms, making the process even easier. It also features the Home Office Expert, which offers advice on deductions and filing for home-office proprietors. Home & Business also allows employers to prepare and print forms W-2 and 1099-MISC for employees and contractors

TurboTax for Business is aimed at larger businesses, specifically corporations (1120), fiduciaries (1041), LLCs, partnerships (1065) and S-corporations (1120-S). In addition to providing forms 1099 and W-2 for employees, this version includes form 1041 for Trusts and Estates.

Including several articles and videos for guidance, TurboTax for Business is much like Home and Business. Both versions provide you with both the Depreciation Expert and the "Tax Savvy for Small Business" tax guide.

If there's anything wrong with TurboTax, it could be that the software provides too much guidance. With videos, articles and offers of help at every turn, both versions hold your hand very tightly.

Liane Gouthro, a former technology reporter at PCWorld.com freelances from her home in Brookline, Massacbusetts.

Whether you're video-conferencing for business or listening to music for pleasure, broadband has become the internet connection of choice.

More Americans are opting to stay connected to a fast-paced world with high-speed networks. In the United States, more than one-half (53%) of online households will use broadband to access the Internet this year, according to the Broadband Worldwide 2004: Subscriber Update report

What Is Broadband?

Broadband refers to high-speed, high-capacity Internet and data connections. These systems are capable of carrying a large number of moving images or a vast quantity of data simultaneously. As a result, you can download information--including large programs--faster than standard dial-up modems.

Unlike dial-up connections, with broadband you can click and connect in an instant, so your computer will quickly access the Internet. You simply sit down and immediately access the Web as opposed to going through a log-in process.

Because the pages load faster, you can access higher quality video and music. With DSL service, you can talk on the phone and surf the Web at the same time. High-speed fiber optic technology allows you to buy and download movies quickly or play an interactive game simultaneously with a friend who lives thousands of miles away. lf you work from home, you can enjoy real-time video conferencing to conduct business instead of commuting to a meeting.

Enriching African-American Life

When the Pew Internet & American Life Project polled online users in 2000, it discovered African-Americans were proportionally more likely than Whites to have searched online for information about major life issues as well as entertainment:

* African-Americans were 38% more likely to have sought information about jobs while online.

* African-Americans were more likely to use the Internet to obtain health care information at a rate of 45%, compare to 35% of Whites.

* African-Americans online were 69% more likely than Whites online to have listened to music on the Web, while 38% were more likely to have downloaded music files.