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Show Enterprise Review, February 25, 1976 Page 3b Intermountain Health Care Names Director Authority Defines Priorities (continued from page lb) Authority intends to solve quickly is the parking situaion. Robert R. Walker has been named Director of Materials Management for Intermoun tain Health Care, Inc., a We need more three-minut- e parking available adjacent to the passenger loading zone, -- 15-mem- community hospital system serving the Intermountain West. IHC's Materials Management Division, which includes purchasing, is responsible for more than $35 million in expenditures each year, the second largest expenditure of the cororation, second only to the payroll,' Kenneth E. Knapp, IHC vice president, said. Intermountain Health Care, is the management and holding company for an assoc- iation of 15 hospit- als in Utah, Idaho and Wyom- ing. The hospitals formerly were the hospital system of the Church of Jesus Christ of to supervise expansion construction, more people in the accounting office; and the need to reevaluate all lease policies as the major immediate jobs of the Authority. Wagner said. problems; the need for second level loading (weather-fre- e ramps from the interior of the airport into the airplane); an airport manager, contract manager, and project mnager Robert Wagner than replace local functions allowing the individual hospi-Inc- ., tals to take advantage of system-wid- e purchasing. Knapp said, Walker, a University of Utah graduate, began his hospital administration career 15 years ago as the business Latter-da- y Saints. manager for Salt Lakes Pri- The Materials Management mary Childrens Hospital. Division includes purchasing, Moving to Arizona, he served in warehousing, distributing, various financial and adminis-inventor- y use control, trative executive positions g comparative analysis and field with two large hospitals. of the various products ker is presently associate usd in the hospitals as well as administrator of Desert utilization and attitud- - aritan Hospital, Mesa, Ari-inacceptance, according to zona. Mr. Knapp. Mr. Walker, his wife, Pat- A systems approach ricia, and their six children, means that corporate level will make their home in Salt activities supplement rather Lake City. Wal-testin- Sam-produ- ct al Death Taxes by Terry L. Green. CPA prime target of IRS audits has always been travel and A entertainment deductions. There is such a good chance that nondeductible personal expenses have been included that .the IRS will carefully scrutinize the deductibility of travel and entertainment. Another reason for such emphasis is that the taxpayer must be able to substantiate them in accordance with very strict regulations. It often happens that legitimate business travel and entertainment expenses are disallowed because they have not been adequately substantiated. In order for entertainment expenses to be deductible they must, be directly related' to or associated with the active conduct of a trade or business. Generally, you must engage in business during the entertainment with the person being entertained, or you must show a clear business purpose in incurring the expenditure. Entertainment facilities that you own must be used more than 50 percent of the time for business purposes in order to deduct the costs attributable to them. And then, only the portion of the costs directly related to your trade or business can be deducted. Valid travel and entertainment expenses must also satisfy the substantiation requirements of Section 274. Basically these arc: (1) the amount of the expenditure; (2) the time and place of the travel or entertainment; (3) the business purposes; and (4) the business relationship of the persons entertained. In a recent Fifth Circuit Court decision, a businessmans blizzard of 1700 bills, chits, etc. relating to his travel and entertainment, plus 20 witnesses to prove that he spent the sums for valid business purposes, was unacceptable evidence and inconclusive substantiation. Few of the exhibits had contemporaneous records of business purposes or relationships and the witnesses couldnt remember specific dates, places or or business discussed. The Code requires proper substantiation for each expenditure. Monthly totals or estimates are not adequate. Recordkeeping in an account book, diary, or similar record supported is absolutely necessary to make your by adequate evidence deductions hold up in an audit of your return. need hangars, should the city build them and lease them, or should we lease the land and let private industry build? These are the kinds of ques tions we will be asking, he continued. -- Reevaluate Contracts Wagner listed baggage non-prof- it and said another problem the Wagner immediate $25 Million Bond The parking contract will expire the end of June. Should the city run the airport, or Mayor Wilson has indicated should we lease it again? another $25 million bond issue Wagner asked. When we will be required to fund the necessary changes at the airport. Wagner said he agrees. We want the airport to eventually pay for itself, but first we have to get it off its feet, he said. on because it gentle carpets doesnt scrub. Its power Dwayne Rasmussen, admin comes from the heat and high istrative assistant to the Maypressure it can maintain. It doesnt shrink wrool carpets or, said that traveling busibecause it doesnt get the nesspeople will benefit from an improved airport. The new backing wet. The backing is baggage system being consiwhat shrinks, Jones said. This is the only machine of dered will speed baggage its kind in Utah, Jones contin- retrieval to about 30 seconds ued and we hope we can after arrival, Rasmussen said He added that construction of develop the commercial market. We need to in order to pay more warehouse space would for this machinei he con- add convenience and speed to freight travel. cluded. Monstrous Carpet Cleaner Unique to Utah Carpet Clinic has decided to clean up its act. Owners have changed, the name along with them, and have purchased a unique piece of machinery to help them clean up after other people. B & B Carpet Clinic, formed in Salt Lake City about ten years ago, introduced the steam carpet cleaner to Utah, says Lynn Jones, partner of the new firm. Recently, Brian McPhie and Lynn Jones took over B & B, and changed the name to Elite Carpet Cleaning. McPhie was an original partner of B & B; Jones has been with the firm six years. Marilee Latta , secretary-managAbout two weeks ago Elite of Retail Merchants purchased a new 1500- - pound Asssociation, has been spearmachine that is permanently heading a drive to establish a d built into a 1, new association, the DownDodge Van, and has a 400-fotown Association. The new long hose. The new machine group would be made up of all has a 20 horsepower Kohler kinds of downtown businesindustrial engine, and, says ses. Jones, it can clean 1,000 Latta said invited members square feet an hour. It can will meed March 3 to form a maintain up to Board of Directors for the new temperatures. A 3,000 watt group. After we have that, generator is included with the we're on our way, Latta said. B & B Latta Leads Rasmussen said a prime target of the Authority will be to evaluate current contracts with limousine and taxicab companies in an effort to transportation improve between the airport and the Drive er city. 000-poun- ot 250-degr- ee machine. We will have a large member- Jones said the cleaning ship meeting soon, she added equipment cost SJ0,000. It is Other members of the new airport authority, officially named last week by the Mayor are: Allen W. Joseph, secre tary of Utah Building Trades Association ; Bill Kibbey, of JELCO Corp; Kem Gardner of Boyer Co; J. Allen Blodgett, comptroller of the LDS Church and Mervin Borthick of Walker Bank. 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