Please make a note of these important dates, Nov. 1 through Nov. 5. These are the dates for Industry Week in Las Vegas. During this weeklong automotive extravaganza, you could walk nonstop for days and never pass the same exhibit booth or display! Anything and everything automotive will be on display. From concept cars, race transporters and paint booths to wheel weights, lightbulbs and masking tape, it's all there during Industry Week.

From Wednesday, Nov. 2, to Saturday, Nov. 5, ASA plays a significant role during Industry Week - sponsoring two major events. The International Autobody Congress and Exposition (NACE), held at the Mandalay Bay Convention Center, is the world's premier auto body show. (See www.NACEexpo.com for complete details.) And the Congress of Automotive Repair and Service (CARS), held at The Mirage, is the best event around for mechanical service and repair professionals. (Visit www.CARSonline.org for additional information.) These shows will offer more than 100 technical and management sessions designed for you - the automotive service and repair professional. This is an excellent opportunity for you and your employees to attend world-class training. Many shops bring their entire staff to the show.

Combined, this year's CARS and NACE will have more than 550 exhibitors with trade-specific displays for our industry. This is a great time to purchase additional tools, equipment and supplies for your existing shop, or fully set up for a new or additional location. Trade shows have always been my favorite venue to purchase equipment. You can talk directly with the manufacturers and get the most current information on their products. With many vendors selling competing products, you can make vendor-to-vendor comparisons and choose the one that will provide the best service for your shop. Also, many vendors run show specials on products sold or ordered at the show.

On the subject of saving money, please don't forget section 179 of the U.S. Tax Code. It provides for the election to expense certain depreciable business assets rather than treating them as a capital expenditure subject to depreciation. For calendar year 2005, the maximum expense deduction limit is $102,000. This could result in major tax savings! Be certain to consult your tax professional for advice and check out the following Web links for more information:

http://www.irs.gov/businesses/small/article/0,,id=128379,00.html

If you have already registered for CARS or NACE, you have my congratulations. If not, get on the Web and register now - time is running out. Knowledge, education, friends and fun await you in Las Vegas.

I hope to see you there.

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