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SharePoint and Optical Character Recognition ( OCR ) are a powerful combination that give you great advantages when it comes to document automation and ... However, after you ve bought one property, you may have the urge to buy another, then another Many Canadian real estate investors have acquired significant real estate portfolios this way over time If you think this possibility may be in your long-range business plan, here are some points to consider: Hire a strong real estate advisory team, such as a real estate lawyer, a tax accountant, a financially experienced and savvy Realtor (or Realtors), an insurance broker, and a mortgage broker (we discuss selecting advisers in 4) You want to be able to call upon any member of your team at any time and know that they are familiar with your total real estate investment picture When you have a relationship established, you can phone anytime you have a question Get strategic tax advice from a business adviser (you can find some under this heading in the phone book) on the structure of your real estate investment portfolio You may wish to incorporate a company to hold some or all of your real estate portfolio for various reasons generally to minimize your personal liability exposure, or limit exposure to your other investment properties, if some financial misadventure occurs with one of your properties For example, if an apartment building you own burns to the ground and people were injured in the blaze, you will want protection that limits the extent to which people can seek damages from you, personally, if insurance is sufficient to cover the rebuilding but insufficient for personal liability claims Get tax advice on writing off home office expenses for managing or marketing your various properties You may consider hiring your spouse, partner, or children to assist you in your property enterprise, steps that will also require appropriate tax advice Specialize in specific types of real estate with which you re comfortable, as this will make the best use of your extensive research and developing expertise and knowledge Determine whether you are suited to manage your own expanding real estate portfolio, or whether at a certain point it is smarter to hire an expert property management firm to do that for you (we discuss this choice elsewhere in this chapter) Have a short-term, medium-term, and long-term investment strategy, and an exit plan Negotiate everything, because everything is negotiable The more money you save, the more money you make Because you have an ongoing relationship with all your advisers, ask them how they can save you money through economy of scale, or multiple real estate cquisitions This includes the Realtor commission, the legal fees, and the accounting services and many other elements. automatic ocr sharepoint: OCR Support in Office 365 – Beau Cameron sharepoint ocr search Microsoft SharePoint Integration with OCR Solution | Recognition ...
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13 Dec 2017 ... You can search in SharePoint , OneDrive or Office.com to find your .... the difference between searchable OCR PDFs and non OCR PDFs, ... (a) CONTINUING CARE RETIREMENT COMMUNITIES CCRCs are organizations that provide or guarantee residential and health care services for persons who may reside in apartments, other living units, or a nursing center They are usually characterized by an obligation to provide future services and some sort of up-front payment on the part of the resident, part of which may be refundable Unique accounting issues pertaining to CCRCs include: refundable fees, fees repayable to residents from reoccupancy proceeds, nonrefundable fees, the obligation to provide future services, the use of facilities to current residents, and costs of acquiring continuing-care contracts (i) Refundable Advance Fees Frequently, continuing care contracts provide for some or all of a resident s advance fee (also called an entrance fee) to be refunded if the resident dies or withdraws from the CCRC In many cases, the refundable portion decreases with time or other contractual provisions If provisions of the contract allow a refund to be made, an estimate should be made each year of the amount of refundable advance fees that are expected to be refunded to current residents upon death or withdrawal The estimate would be based on the individual facility s own experience or, if not available, on the experience of comparable facilities The estimated amount refundable would be reported as a liability The remainder of the advance fee would be accounted for as deferred revenue As time passes or other contract provisions cause the amount refundable to decrease, the portion that becomes nonrefundable should be reclassi ed to deferred revenue and amortized into income The amortization of this deferred revenue is discussed in Section (iv) below The gross amount of contractual refund obligations under existing contracts at the balance sheet date should be disclosed for each year the balance sheet is presented The CCRC s refund policy should also be disclosed in the notes to the nancial statements Amounts refunded should be classi ed in the statement of cash ows as a nancing transaction These conclusions do not apply to refunds that are contingent upon the resale of the unit Those situations are discussed in Section (iii) (ii) Nonrefundable Advance Fees Most contracts provide that at least some portion of the entrance fee will not be refundable upon the resident s death or withdrawal Some contracts do not allow any of the entrance fee to be refunded According to the Guide, nonrefundable fees represent payment for future services to be provided over the life of the resident (unless the contract terms state otherwise) Therefore, nonrefundable amounts should be reported as deferred revenue when received and amortized into income as described in Section (iv) below pon the death or withdrawal of a resident, any unamortized deferred revenue from nonrefundable advance fees pertaining to his or her contract should immediately be reclassi ed to revenue (iii) Fees Refundable to Residents from Reoccupancy Proceeds of a Contract Holder s Unit Some contracts provide that entrance fees will be refunded only when and if the contract holder s unit is resold to a new resident Presumably, each subsequent contract would similarly allow a refund only in the event the unit is again sold The Guide states that in such situations, the portion of advance fees that is refundable upon reoccupancy should be reported as deferred revenue (provided that law and management policy and practice support the withholding of refunds under this condition) CCRCs generally structure contracts in this manner to recover the cost of the facilities over their economic lives; therefore, the amount reported as deferred revenue should be amortized to income over the remaining useful life of the facility The basis and method of amortization should be consistent with the method for calculating depreciation, and should be disclosed in the notes to the nancial statements No liability for the refund amount exists until the unit is in fact resold At that time, the liability will be paid from the proceeds of the unit s resale If the amount received from the new resident is greater than the amount to be refunded to the former resident, the excess also should be considered. microsoft ocr library download: The C# OCR Library | Iron Ocr - Iron Software sharepoint ocr scanning SharePoint Scan, PDF and OCR Addin 2018 - Websio
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