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Both free and paid versions are available. It can handle Microsoft Excel .xls and .xlsx files, and also produce other file formats such as .et, .txt, .csv, .pdf, and .dbf. It supports multiple tabs, VBA macro and PDF converting. [10] Lotus SmartSuite Lotus 123 – for MS Windows. In its MS-DOS (character cell) version, widely considered to be ...
The income statement can be prepared in one of two methods. [4] The Single Step income statement totals revenues and subtracts expenses to find the bottom line. The Multi-Step income statement takes several steps to find the bottom line: starting with the gross profit, then calculating operating expenses. Then when deducted from the gross ...
Beekeeping was traditionally practiced for the bees' honey harvest, although nowadays crop pollination service can often provide a greater part of a commercial beekeeper's income. Other hive products are pollen, royal jelly , and propolis , which are also used for nutritional and medicinal purposes, and beeswax , which is used in candle making ...
Beekeeping in the United Kingdom is the maintenance of bee colonies by humans within the United Kingdom. It is a significant commercial activity that provides those involved with honey, beeswax, royal jelly, queen bees, propolis, flower pollen and bee pollen. Honeybees also provide pollination services to orchards and a variety of seed crops.
Walter T. Kelley (1897–1986) was an American beekeeper who created a large bee equipment supply and queen breeding company based in Clarkson, Kentucky. Kelley also wrote extensively about apiculture and published the bee journal Modern Beekeeping.
In the 19th century, changes in beekeeping practice were completed through the development of the movable comb hive by the American Lorenzo Lorraine Langstroth, who was the first person to make practical use of Huber's earlier discovery of a specific spatial distance between the wax combs, later called the bee space, which bees do not block ...
This is simply the quotient of dividing the annual net operating income (NOI) by the appropriate capitalization rate (CAP rate). For income-producing real estate, the NOI is the net income of the real estate (but not the business interest) plus any interest expense and non-cash items (e.g. -- depreciation) minus a reserve for replacement.
A beekeeper holding a brood frame, in Lower Saxony, Germany A commercial beekeeper working in an apiary. A beekeeper is a person who keeps honey bees, a profession known as beekeeping. Beekeepers are also called honey farmers, apiarists, or less commonly, apiculturists [1] (both from the Latin apis, bee; cf. apiary).
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