![]() ![]() The selection tool is used to copy and manipulate parts of a frame. This is a slight improvement upon Flipnote Studio, which didn't include yellow and green as selectable colors, but were still possible using color mixing. The application features a limited color palette, including black, white, red, blue, green, and yellow. New to Flipnote Studio 3D are tools that draw shapes, fill enclosed areas (paint bucket), and insert text. ![]() The main tools include a pen, an eraser, and a paintbrush. The software offers users the option to create 3D Flipnotes by drawing different parts of the animation on up to 3 layers. Flipnotes can be made up of hundreds of frames, and can be played back at a variety of speeds. Largely similar to its predecessor, Flipnote Studio 3D allows users to create short animated sketches known as Flipnotes. Players who downloaded the title before this date can still run it as long as it is on their 3DS device, however.įeatures Flipnote creation The main screen of the Flipnote creation interface. The app was made unavailable for download on Madue to the closure of Nintendo eShop services for the Nintendo 3DS. Flipnote Gallery: World service was discontinued in Japan on April 2, 2018, while ticket sales ended on October 2, 2017. It was again put on My Nintendo on Decemfor the Americas region and on Janufor the PAL region, and remained available until 2023. It was eventually released in North America for Club Nintendo members on Februin Europe and Australia, however, those who pre-registered or signed up for a Nintendo Account between March 31 and Apwere able to redeem the app free via My Nintendo. It was set for an August 2013 release in North America and Europe, but due to "unexpectedly high" usage of the online services in Japan, the application's release was delayed for both regions. The application was available as a free download, originally released in Japan on July 24, 2013. Flipnote Studio 3D initially launched with two online communities: Flipnote Gallery: Friends and Flipnote Gallery: World. Flipnote Studio 3D, known in Japan as Moving Notepad 3D ( うごくメモ帳 3D, Ugoku Memochō Surī Dī) and originally announced as the working title/codename, Flipnote Memo, was an animation application developed by Nintendo EAD Tokyo and released in 2013 for the Nintendo 3DS.Ī successor to the original Flipnote Studio, Flipnote Studio 3D allows users to use three separate layers to create stereoscopic 3D animations, which can be exported into GIF or AVI format. ![]()
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![]() ![]() ▸ Serpentine / snake, straight, third round reversal, third round flip and auction ![]() √ No matter your league, Cheatsheet has you covered! ◆ ◆ ◆ DEEP LEAGUE CUSTOMIZATION OPTIONS ◆ ◆ ◆ ▸ Individual Defensive Players (IDP) included ▸ No internet connection required during your draft. ▸ Display your draft board for everyone to see using AirPlay and your big screen TV or projector (AppleTV required). ▸ Each pick is announced by your iPhone / iPad using the Siri voice of your choice Focus on who to pick next instead of entering each pick yourself. To make your draft even better, every user with Cheatsheet can share picks with our real-time synching feature. Display the draft board on your TV via Airplay and turn up the volume to 11 as Cheatsheet announces each pick via Siri. Let the commissioner enter picks while you focus on your next move.Īt your draft, use Cheatsheet as the ultimate commissioner app. Each pick entered is instantly shared with other members of your league. ▸ Real-time sync with other Cheatsheet users in your league. Changes made to on your iPhone show up on your iPad, etc. ▸ Sync your drafts across all of your devices. ▸ Mock draft with customizable AI for each team ▸ Automatically generated player tiers for each position ▸ Dynamic value based rankings that update after EVERY pick. ![]() ▸ Customized to your league based on your league settings Analyze weekly matchups, decide who to start and anticipate trades opportunities all the way to your championship game. Weekly projections, news, injuries and stats are updated all season. As your draft progresses Cheatsheet ranks your team after every pick, so you know what players and positions to focus on with your next pick.Ĭheatsheet is also designed to be used all season long. In addition to the best rankings, Cheatsheet keeps you on top of your game with up to date player projections, news, injuries and team depth charts. It also has a mock draft with AI you can adjust to match your league drafting style. Whether you're a novice or an expert fantasy player, Cheatsheet will help you draft like a champ.Ĭheatsheet calculates optimal player rankings for your league based on your league settings. ![]() ![]() ![]() Alex TrochutĪlex’s portfolio perfectly balances chaos and order. Choose the colors of your personal brand and stick to them on the landing page to make an impact. Pro tip: color, or the lack of thereof is a defining feature of your portfolio. The colors perfectly evoke the quiet melancholy of his work. Anthony BurillĪnthony’s work is displayed in black, white and yellow. To guarantee accessibility, having your own portfolio website is the best choice. Pro tip: if you work with 3D designs, you need to include videos in your portfolio. Their portfolio is an immersive experience with gifs, videos and sounds. Pro tip: the first thing you see on this portfolio is the logo, which is a great way to add a personal touch. The featured artworks include murals, packaging, ex libris stickers, stamps, and even custom made skateboard designs. Tanamachi’s art deco inspired works are perfectly paired with an airy layout and understated design. Pro tip: you need to be bold to be remembered. Flashy, shiny and constantly moving, this is a website you won’t forget. Mike’s daring designs call for a cheeky portfolio. Fade animation is just one of the many simple tricks you can use to elevate your portfolio. Pro tip: a little UX design never hurt nobody. The animations, pop-ups and zoom-ins invite you to visit every corner of his website. Mike’s well-designed website lets viewers interact with their design. You can talk about your design process or advertise your services. Pro tip: if you’re a senior designer, include a blog in your portfolio to become a thought leader. She regularly shares blog posts about freelancing, motivation and career advice. Lauren Hom is not only an expert hand lettering artist, but a marketing genius as well. An AI tool like the Hemingway app will come in handy. ![]() Communicate as much information as you can, with the smallest amount of words. This is the main way you can orient your viewer. Pro tip: never underestimate the power of text. Her playful approach to spacing, size and color creates an impactful layout that’s easy to navigate. Chelsea CardinalĬhelsea’s text-centric portfolio neatly organizes decades worth of work. Pro tip: if you lean more towards illustration than design, check out our guide to illustrator portfolios. All projects have several photos in their subpage to let viewers explore each detail. June’s full-size header image and moving thumbnails let her take full advantage of the website format so she can show her designs and illustrations in their full glory. Pro tip: you don’t need to overthink your layout. The careful labeling and the white space lets the portfolio breathe. They collaborate with big brands and design everything from packaging to products, logos, apparel and magazines. Aries MorossĪries has a lot of outstanding projects to show. Smaller thumbnails like Erik’s allow your viewer to take in your work without diversions. Pro tip: your calligraphy work may be tough to challenge, because words tend to be distracting. By using a classic grid view layout, he can showcase an abundant sample of his work without visually overwhelming the onlooker. Erik MarinkovichĮrik specializes in lettering. Arrange the images so they rhyme according to color, theme or technique. Pro tip: if you have a massive selection to display, cohesion is key. Images are fitted together in a tile view, revealing more detail as you click on them. David MilanĪ riot of color with fun animations: David’s portfolio is bold and beautiful. Display the mockup on a well-designed poster for the maximum wow-effect. Pro tip: use mockups so your clients can see your design in action. The featured designs include book covers, phone cases, mugs and logo design. This portfolio allows a glimpse into a dark and dazzling world. A dedicated portfolio builder website like Copyfolio lets you display your work with no coding skills. Pro tip: this elegant portfolio took less than 30 minutes to build. The subtle layout lets the vast array of designs shine, which are organized according to theme and color scheme. This sophisticated portfolio is perfect for marketing and advertising designs. How often should I update my graphic design portfolio?.How can I make my graphic design portfolio stand out?.What format should I use for my graphic design portfolio?.What should be included in a graphic design portfolio?.What is the best way to organize my graphic design portfolio?.Whether you’re a student, beginner or senior, we’re here to help you build your portfolio in no time at all. Scroll through our ultimate guide with beautiful examples and straightforward tips. Learn how to stand out and create a graphic design portfolio that tells your story. ![]() ![]() How you see the game is important, so making this good for you is the best thing you can do. Some professional players have Jump also bound to Scroll Wheel Down. The difference is the Jump on Spacebar exclusively. Grim’s keybind settings are very regular, and not much has changed from the default Valorant keybind settings. All of Grim’s keybind settings are listed below: Walk This is what he has used for years and this piece of gear has brought him great success. Grim’s keyboard that he uses in his setup is the HYPERX ALLOY ORIGINS. Ayaz nAts Akhmetshin is a professional VALORANT player from Russia. Just like with Grim's mouse settings, you might want to use our Valorant map randomizer for trying out these settings on different maps, which can also work as a great challenge. It is really down to personal preference, but leaving it on makes the game easier and the map easier to read. This means your player icon is always in the middle of the minimap. Want to know which crosshairs some of the best pro VALORANT players use With the release of Episode 5 Act 2 in VALORANT, we were given more ways to customise our crosshairs. Grim’s map settings, unlike other Valorant settings such as Shroud’s Valorant settings is that Grim has Keep Player Centered turn On. Moving over to the Inner Lines Crosshair Settings Grim uses: Show Inner Linesĭeactivated because of Movement Error being turned off Override All Primary Crosshairs With My Primary Crosshair Override Firing Errior Offset With Crosshair Offset If you haven’t made a Crosshair Profile before, we have an indepth guide how to Import and Export a Crosshair! 0 c 1 P o 1 d 1 z 3 0t 1 0l 1 0o 1 0a 1 0f 0 1b 0įor the first section of Grim’s Crosshair, we have the General Crosshair Settings: Outlines While crosshair is something preferential, you can always copy popular and proven crosshair codes used among the community to elevate your gameplay. One such factor is the crosshair of your weapons. Doing this saves a load of time as you don’t have to individually copy every inner line and outer line setting. Various factors determine the outcome of your gameplay in Valorant. If you want to import the Grim crosshair, here is the Import Code which is used with your Crosshair Profile! You can copy and paste this in. If you are looking for a new crosshair, we have and article focusing on all the Best Crosshair Colors in Valorant! Most professional players prefer a cross shaped crosshair, but not Grim. Flights is known as a Raze player, with over 350,000 followers on Twitch and 750,000 subscribers on YouTube. Grim uses a white round crosshair, one of the few professional Valorant players that do. Connor 'Flights' Dykes is a famous streamer and content creator for T1 in VALORANT. This way, you can learn the game sense from scratch with these unusual settings by trying out different options, but without focusing on Agent or weapon selection - just pure gameplay and muscle memory practice. We would recommend keeping this sensitivity a little bit lower, unless you are insane at flicking, as in FPS games, you normally want a fairly low sensitivity - but who knows, maybe these settings will work for you!Īnd if you still want to try Grim's mouse settings, we recommend you to do it with one of our randomizers, such as random Valorant Agent Generator or random Valorant Weapon Generator. His ingame sensitivity is very high at 0.694, meaning he can easily flick onto enemy agents! Grim uses the LOGITECH G PRO X SUPERLIGHT, but that does not mean your mouse is any less awesome! DPI This is subjective to each player's mouse, as Grim has the LOGITECH G PRO X SUPERLIGHT. That’s how to get the heart crosshair but if you are looking for crosshairs that are best for headshots, our guide has a list of codes you can try out.We couldn’t find Grim’s eDPI anywhere online for Valorant, but judging by other professional players, we estimate it is around the 350 mark. I still dont like valorant crosshair because it is not as customizable as I. Of course crosshair doesnt matter just use the one you are most comfortable with. But maybe a good one would be, innerlines: 1/8/2/5. Override All Primary Crosshairs with my Primary Crosshair – OFF I think generally just use a crosshair with a medium offset so that you can see what you are aiming at.Override Firing Error Offset with Crosshair Offset – ON A crosshair in a multiplayer game like Valorant is a crucial element, helping you shoot at the right spot instead of distracting you.Now test your crosshair to see if it’s suitable for matches for you. Finding the perfect crosshair for you is one of the most important things in order to achieve your full potential in an FPS game.As soon as you see the Import Successful message, click on Okay.Paste the Crosshair Codes here and click on Import.You will get a window to use the codes.Now, click on the “Down Arrow” button under the Crosshair profile to import profile code. ![]() ![]() ![]() Since you can't use your voice (as you would with a hearing dog), some other reward is needed. In order to teach any dog anything, you need a way to "reward" the correct behavior. And incidentally, have you got a biscuit on you?" she cocks her head to one side, fixes one with her luminous almond eyes, furrows her brow into puzzlement and seems to say, "I would understand you thoroughly if you could speak more clearly. Feel free to use (or not) anything given. The examples and ASL suggestions given on this page are just that, examples. Anything you choose is "right" for you and your dog. obedience signs, and then one handed ASL). Most people end up using a combination (i.e. Some people make up all their signs (you will probably still want an ASL dictionary, as it can be a challenge to invent signs with nothing to go on). Some people use modified ASL, so that they can hold a leash in one hand and talk to the dog with the other. This can be an advantage because anyone who knows ASL will be able to talk to your dog. Some people use ASL (American Sign Language - see our Websites page in the Resources area for on-line references, or check our Books on Deaf Dogs for dictionaries), just as they would for a deaf person. ![]() The advantage to using these is that most people who have trained a dog will be able to give your dog basic commands. There are a few basic obedience signs, but not enough to truly communicate with your dog. What to Use for Hand Signs A dog can express more with his tail in minutes, than his owner can express with his tongue in hours.įirst of all, there are no "wrong" hand signs, you can use whatever you feel most comfortable with, as long as you are consistent. It is also a good idea to read as much on dog training and behavior as you can (see our Recommended Reading page for suggestions), as the more you know, the better trainer you will be. While you may not always be able to find a trainer with deaf dog experience, you should be able to find one who is open-minded enough to want you in their class. We have a list of trainers on our trainers page (you may also want to check the links on how to choose a trainer). ![]() Your dog will learn at home (and then show off in class the following week). Remember though, that class time is when you learn how to teach your dog. Another benefit is that your dog learns to socialize (to a certain extent), and to "listen" to you, even in a room full of distractions. While it is always possible to train your dog with no outside help, sometimes a trainer can point out another way to teach that might work better with your dog, or may be able to help solve a particular behavioral problem that you are having. It's not necessary to hire a trainer, but it can be helpful. It's training the owner that takes longer. Return to indexĭo You Need A Trainer? I can train any dog in five minutes. So while some allowances must be made, teaching hand signals to a deaf dog is really not a big deal. Dogs who compete for Obedience titles are required to learn hand signs to receive their UD (Utility Dog) title, and many other working dogs use either signs or body language cues to do their work (many trainers will tell people to teach their dog voice commands first, and make sure they understand them, before moving on to hand signs, since signals are much easier for any dog to learn). Barking, growling, or whining is an additional form of communication, not the primary one. They tell each other almost everything through body language first, then by scent. When two strange dogs meet, there is very little sound. Because we depend so much on speech, we tend to think that dogs communicate that way too, when in fact, they don't. Dogs do not understand English (or any other language). Hearing dogs learn the meaning of words through repetition. It doesn't require any more time, effort, or necessarily different methods, just different cues. ![]() Training a deaf dog is really not so very different from training a hearing one, you just "talk" in a different language. Fox Training for Deaf Dogs Do You Need A Trainer? What to Use for Hand Signs Training With Food Teaching A "Good Dog" Sign Teaching "Watch Me" Teaching "No" Teaching a "Release" Word Teaching your dog to be Gentle Teaching "Sit" Teaching "Down" Teaching "Stand" Teaching "Stay" Teaching "Leave It" Teaching "Come" & "C'mere" Teaching "Go" and "Move" Teaching to "Walk Nice" Going Further (Tricks, Vocabulary) Training for Deaf Dogs Teaching Hand Signs Understanding your dog and knowing how to control him, develop his potentials, and resolve behavior problems, emotional conflicts and frustrations are no less essential than love and respect. ![]() ![]() ![]() However, it isn't to difficult to create a template in Proclaim as long as you are OK with not calling it a template. I can understand some of your frustrations with Proclaim, and to be honest, our church is evaluating whether we will continue to use it. I certainly don't mind having more features (give me Premiere, Final Cut or Avid any day over Windows Movie Maker and iMovie), but it is nice to be able to have a team immediately pick up a new presentation software and get to work without a lot of investment in training. ![]() Everyone will always be running the same version with access to the same resources.įor many churches, and at this point I believe our church will be included, this is a really good option to go with. Since updates are forced and platform parity is maintained, you don't have to worry about who is running what version of what. For those that don't need or want every bell and whistle, Proclaim provides a streamlined workflow (or at least is getting there.) and has a much lower learning curve than other offerings.ģ. Content collaboration and presentation flexibility are at the core, not add-ons.Ģ. However, there are some advantages over more robust options, at least for some. We have provided some links below which explain your different streaming options with OBS and how to set that up.It is true that Proclaim is in its infancy, and it certainly has its fair share of issues to be ironed out. Then click on the video tab and set the Base (Canvas Size) resolution to whatever your ProPresenter Output is. If you are seeing everything sized incorrectly, go to the OBS menu option and click Preferences. If that is on the top, it should appear correctly in your window! For our purposes, “NDI Source” should be at the top. The one that is the top of the list is the one that will show “on top” which is why you aren’t seeing both at this time in the output window. Once you have done both of these steps, you should see both sources showing in the sources window of the main window of OBS. When adding this, make sure the appropriate mode is selected (like 1080p60, etc) and click Ok. Unfortunately, this is the step we can help with the least as it will be different based on what your device is. This could be a Blackmagic Device, Video Capture Device, etc. Now, click the + again and select your video input source. Then the main window will pop back up and you will see your ProPresenter output showing on the main window! (if it is the wrong size, no worries, we will fix that in a few steps). In this window, click on the Source Name and locate your ProPresenter 7 connection (likely your computer name) and click Ok. Once you click that, the window will look like this: For our purposes, let’s first select NDI Source. When you open OBS, the first thing you want to do is to click the + icon under sources to add your source(s). Once you have done that, you will open the Edit Looks window from the Screens Menu and on the “Stream Lyrics” screen, we are going to select the slide option and apply an alternate, lower third theme that you have created in your theme editor. Then, click on the Alpha Key tab and check the box for Enable. So in ProPresenter, open your screen configuration window from the Screens Menu and add a new NDI Screen, in this example, we have named it “Stream Lyrics”. The first thing you want to set up is the output that ProPresenter is going to send into OBS. Once you have downloaded and installed both of these things, you can continue to the next steps. Then, head to and under the Assets section download the " macOS.pkg" file for macOS or the " Windows-Installer.exe" file for Windows. You would go to and click on your OS to download the software. You will need to download two separate things for OBS to work appropriately on your computer. But, the steps we are providing in this article do provide a simple way to send lyrics from ProPresenter 7 to a program called OBS and overlay them on top of a video source. Live streaming does not have a one size fits all solution. ![]() ![]() ![]() Mike Clay: Top 300 and by position | The 192 who need to be drafted 2) | 10-team non-PPR (July 25) | 10-team PPR (June 20) | 12-team PPR (May 6) PPR rankings Mike Clay's projected output for players at every fantasy position, able to be sorted by specific category.Īpply ESPN's projections to your league's roster and scoring settings and receive a custom set of dollar values for use in auctions or as an alternate set of overall rankings. Get all of our best ESPN+ intel in one printable cheat sheet to bring with you to your fantasy football drafts. Enjoy, and good luck this season! Fantasy Football Cheat Sheets, Depth Charts, Mock DraftsĪ collection of downloadable, printable cheat sheets for the 2019 fantasy football season, including PPR, non-PPR and dynasty/keeper leagues. Whether you have been doing this for years or are a fantasy first-timer, we have everything you need to help you draft a great team and start the season with a shot at a championship.īelow you'll find all of our best content, updated frequently from now until the Packers and Bears kick off on Sept. With that in mind, we've gathered all of our best material in one place: Rankings and cheat sheets for PPR and non-PPR, mock drafts for various league types, sleepers for this season or dynasty, and plenty of helpful information and tips from our expert team of fantasy football analysts. You have reached a degraded version of because you're using an unsupported version of Internet Explorer.įor a complete experience, please upgrade or use a supported browserįantasy football draft kit: Rankings, cheat sheets, mock drafts, sleepers and analysisĪnother fantasy football season is upon us, and whether you play a casual redraft league or a hard-core deep dynasty format, a traditional or a modified scoring format, with your friends, your family or your co-workers, we know that no two leagues are truly the same. ![]() ![]() ![]() As a valued member of our dynamic community, your active involvement, whether in coloring or other creative activities, plays a pivotal role in cultivating an atmosphere that exudes positivity and encourages creativity. Download and print these Among Us Christmas coloring pages for free. Our platform is wholeheartedly dedicated to the noble mission of spreading positivity and establishing a virtual haven that serves as a constant source of inspiration and joy, including through coloring. Participating in these creative pursuits, including coloring, has the remarkable ability to unite people, fostering a sense of connection and shared experiences that contribute to the development of enduring social bonds. Free printable coloring pages for kids and adults. The captivating and rhythmic process involved in these creative endeavors transcends mere hobbies, effectively diminishing stress levels and easing anxiety, all the while nurturing and enhancing one's inherent creativity and refining their artistic skills.įurthermore, the advantages of creative engagement, such as coloring, reach beyond the personal sphere, creating a distinctive and invaluable opportunity for communal interaction. ![]() You can print them right here!Įngaging in creative activities, including coloring, is an incredibly therapeutic and calming pursuit that not only provides unmatched stress relief but also actively encourages a deep sense of tranquility, appealing to individuals of varied age groups. ![]() Here you will find hard and advanced patterns or simple and easy outlines. It is for all ages! For kids and adults, boys and girls, teenagers and toddlers, seniors, preschoolers and kids at school. Discover free Among Us Merry Christmas coloring page to download in PDF or to print and color Printable coloring pages are a fun way for Everyone. Sheets, illustrations, black and white pictures, clipart, line art and detailed drawings. ![]() ![]() ![]() Some of the flights presented may be charter, cargo, ambulance or other types of flights not available for passenger travel. ![]() Therefore cannot be held liable either for the accuracy of the information or for ensuring that the information is up to date at all times. The data is provided as is, there are no guarantees that the information is fully correct or up to date. All flights to New York are departing from terminal 3 or 1 at Rome (FCO). To simplify your search, you have the option to filter results by Airline or Time period, or you can use the search box to find your. The data on arrival times and status is frequently updated in real time. Check the status of your flight to JFK Airport using the information on our arrivals page. What terminals does the aircrafts depart from and on what terminals do they arrive Flights are arriving at terminal 8 or 1 in New York (JFK). Turkish Airlines Arrivals at JFK Airport - Today. Kennedy International Airport New York (JFK) arrivals widget to your websiteĭisclaimer: The information provided on this page is a compilation of data from many different sources including flight scheduling systems, airline booking systems, airports, airlines and other third-party data providers. American Airlines, Alitalia, Delta and Norse have non-stop flights to New York. Kennedy International Airport New York (JFK).Īdd John F. Timetable contains domestic, international and charter flights from John F. Stay up to date with the situation at the airport now, your coming arrivals and the arrival plan. The information board contains the exact local time of arrival, actual data about delays and cancellations of flights in real time. Kennedy International Airport New York (JFK) arrivals timetable. Air France Arrivals at JFK Airport - Today. You can also connect to the parking lots, hotel shuttle and rental car facilities.Īlso, between Terminal 2 and 4 there is a free shuttle bus operated by Delta Airlines at their passenger’s disposal.įind more information on the AirTrain section.John F. Get the latest status of AZ0608 / AZA0608 here. The flight distance is about 6884.90 km or 4278.08 miles and flight time is 10 hours 0 minutes. AZ0608 is departing from Rome (FCO), Italy and arriving at New York (JFK), United States. Kennedy Airport, since all airport terminals are connected to its network. AZ0608 is a international flight operated by Alitalia. See more information Transportation between terminalsīy the AirTrain system is easy to transfer between terminals at John F. LIVE TRACKING SEARCH WIDGETS DATA SOLUTIONS FLIGHT STATISTICS CLAIM COMPENSATION Alitalia AZ609 (AZA609) 28. On-time Performance, delay statistics and flight information for AZ609. This terminal is operated by British Airways. Alitalia FLIGHT AZ609 from New York to Rome. Jet Blue is the biggest company operating at Terminal 5. Take into consideration that this terminal doesn’t have AirTrain stop. ![]() It operates with a large part of international arrival flights. Terminal 2 is closed and it will be demolished. Terminal 1 at JFK opened in 1998 and has 11 gates. ![]() As you can see at this image:Ĭheck the detailed information for each Terminal: JFK TERMINAL 1 Get the latest status of AZ603 / AZA603 here. The flight distance is about 6884.90 km or 4278.08 miles and flight time is 8 hours 35 minutes. AZ603 is departing from New York (JFK), United States and arriving at Rome (FCO), Italy. Get the latest status of AZ608 / AZA608 here. The flight distance is about 6884.90 km or 4278.08 miles and flight time is 9 hours 45 minutes. AZ608 is departing from Rome (FCO), Italy and arriving at New York (JFK), United States. The terminals are connected by the AirTrain system and access roads. AZ603 is a international flight operated by Alitalia. AZ608 is a international flight operated by Alitalia. The terminals buildings are arranged in a O-shaped pattern around a central area containing parking, a power plant, and other airport facilities. JFK Airport has six operative terminals numbered 1–8, skipping Terminal 3 and 6, which were demolished in 20 after Terminal 5 was expanded. ![]() ![]() ![]() There is a small-business exemption to the LLET based on a business's amount of Calculate total gross receipts and total gross profits. Kentucky's definition of cost of goods sold also differs from the federal definition, so certain costs cannot be included in Kentucky cost of goods sold. Only companies in certain economic sectors (manufacturing, producing, wholesaling, retailing, and reselling of tangible products) are allowed to deduct cost of goods sold from their Kentucky gross receipts. A company then subtracts the Kentucky share of its cost of goods sold from its Kentucky gross receipts to derive Kentucky gross profits. ![]() A pass-through entity also reduces its Kentucky gross receipts by the share of those receipts allocable to any tax-exempt organizations. ![]() Kentucky gross receipts is calculated by figuring the total receipts earned in the state after returns and allowances. This is measured by the company's Kentucky gross receipts or its Kentucky gross profits. The amount of LLET is based on the amount of business a company does in Kentucky. Calculate Kentucky gross receipts and Kentucky gross profits. There are three steps involved in calculating the LLET. (There are also some types of businesses that are statutorily exempt from the LLET). ![]() It does not include sole proprietorships and general partnerships because these types of businesses do not have limited liability. This includes corporations, LLCs, S-Corporations, limited partnerships, and other types of businesses. Kentucky imposes a tax on every business that is protected from liability by the laws of the state. Calculating KY Limited Liability Entity Tax (LLET) The total tax due may be reduced by various tax credits offered by the state to arrive at the business's net income tax liability. Kentucky's current tax rate is a flat 5%. After subtracting any net operating loss carryforwards from taxable net income, the taxpayer calculates its tax due by multiplying taxable net income by the Kentucky tax rate. Multiply taxable net income by the tax rate. (Certain other types of income generated by intangible assets sited in Kentucky may get allocated to Kentucky and be included in taxable net income.) The apportionment factor is then multiplied by Kentucky net income to derive Kentucky taxable net income. (Certain types of companies must use different apportionment formulas, depending on the industry in which they operate). For most companies that do business in Kentucky, that formula is calculated by taking the amount of receipts derived from its business activity in Kentucky and dividing it by the amount of receipts derived from its business activity everywhere. To figure Kentucky's portion, Kentucky net income is multiplied by an apportionment factor. Kentucky only taxes a business on the portion of its net income that was generated by its business activity in Kentucky. After all the various additions and subtractions, a company arrives at Kentucky net income. On the other hand, the IRS allows companies to deduct the amount they pay in state income taxes Kentucky requires those amounts to be added back. Kentucky does not tax such dividend income, so the amount of dividends received is subtracted from a company’s federal income. For example, federal law includes amounts received as dividends in a company’s taxable income. Kentucky’s laws require some amounts to be added to federal income and some amounts to be subtracted. Then that income is adjusted according to Kentucky’s specific tax laws. Kentucky’s corporate income tax calculation starts with federal taxable income as reported on a business’s federal tax return. Make Kentucky adjustments to Federal taxable income. There are three steps involved in calculating Kentucky Corporate Income Tax. Taxpayers now have 180 days to submit an amended income tax return to Kentucky from the date the federal audit final determination is issued by the IRS.įor tax years beginning on or after January 1, 2018, the previous rate brackets have been replaced with a flat 5% tax rate. These changes do not apply to protests of real property tax assessments.įederal Audit Final Determinations The due date for submission to Kentucky increases from 30 to 180 days. This 60-day protest period applies to tangible personal property tax bills. Protest Time Period Changes For notices of tax due and refund denials issued on or after July 1, 2018, the time to file a protest increased from 45 to 60 days. ![]() |
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