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  1. Basic Estate Planning: Tax Basis if Property Is Transferred

    https://ohioline.osu.edu/factsheet/EP-3

    a farm operation or family business to the heirs who will take over the business. It allows for a clean ... the best method. The younger generation might need the assets or business to manage as they see fit, ... decision is made. Special Use Valuation and Qualified Family-Owned Business Certain tax breaks are ...

  2. Calculating Cation Exchange Capacity, Base Saturation, and Calcium Saturation

    https://ohioline.osu.edu/factsheet/anr-81

    availability and retention in the soil. It is the potential of available nutrient supply, not a direct ...

  3. Depreciation of Farm Drainage Tile

    https://ohioline.osu.edu/factsheet/OAM-1

    its use, wear and tear, or uselessness. Depreciation is a farm business expense deducted on ... for asset repairs and eventual replacement. Tax depreciation is the allowable business expense for IRS ... the following requirements. It must be property you own. It must be used in your business or ...

  4. Wastewater Treatment Principles and Regulations

    https://ohioline.osu.edu/factsheet/aex-768

    residences, institutions and businesses in a community. It is 99.94 percent water, with only about 0.06 ... businesses if the pollution is being discharged to the waters of the state (Ohio Administrative Code ... 3. Permits and regulatory agencies responsible for sewage systems in Ohio.   Business and Land ...

  5. Ohio’s Natural Enemies: Lacewings

    https://ohioline.osu.edu/factsheet/ent-72

    Mary M. Gardiner, Department of Entomology Lacewings are net-winged insects in the order Neuroptera. ...

  6. Parliamentary Procedure for Community Organizations and Boards

    https://ohioline.osu.edu/factsheet/4H-11

    Reports Committee Reports Old Business New Business Adjourn Parliamentary procedure is an organized method ... providing an orderly way to conduct the group's business and make decisions. It assures everyone gets ... efficient in keeping the group focused. One item of business is disposed of before going on to the next. ...

  7. Community Assessment

    https://ohioline.osu.edu/factsheet/CDFS-7

    and youth organizations; community, civic and service groups; local businesses; nonprofit ... abcdinstitute.org/publications/downloadable Coalitions Work. "Tools and Resources." Resources for a variety of coalition processes ... and coalition evaluation. coalitionswork.com/resources/tools University of Kansas. "Community ...

  8. Diagnosing Sick Plants

    https://ohioline.osu.edu/factsheet/plpath-gen-2

    apply too much fertilizer or water the plant too much?) What diagnostic tools are useful? What ...

  9. Selecting, Storing and Serving Ohio Carrots

    https://ohioline.osu.edu/factsheet/hyg-5514

    Instructions Cut the carrots into “noodles” using a vegetable spiralizer, mandolin, or other kitchen tool. Mix ...

  10. Pruning Erect Blackberries in the Home Garden

    https://ohioline.osu.edu/factsheet/hyg-1431

    tools are used for pruning? Figure 4. Blackberry canes tipped during the growing season tend to produce ... tools such as loppers and hand pruners can be used to effectively remove spent canes from the blackberry ... planting. Select the appropriate tool to cleanly remove old canes. Hand pruners can be used to effectively ...

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