Friday, September 29, 2006

Twike Tours

This is a video of Twike tours through europe in 2004. Twikes are a an electric hybrid of two bicycles and 3 wheeled electric car, sometimes referred to as a bio-electric hybrid car or vehicle. The word "TWike" comes from combining the first two letters of "Two", for the two bicycles and the last three letters of "bike". Each passenger of the Twike can act as driver and contribut to pedaling for assisted propultion to the built in electric motor. They are made in Switzerland.



Related Posts:
- TWike, electric Bicycle Hybrid +Video!
- Propulstion before Petroleum
- Hybrid Bike news story +Video!
- Valley Ebiker news story
- AltCar Expo (Santa Monica, CA)
- America's Green Corps
...Search for more posts on the CSM! blog...

Recommended Links:
- Cycle Santa Monica community forum
- Santa-Monica/West-L.A./Venice critical mass community forum
- Air Powered Vehicles community forum

AltCarExpo Santa Monica

[NOTE: AltCar Expo Rally/Caravan Video is up. See HERE ]

Santa Monica recently announced to the public that it will be holding an "Alternative Car And Transportation Expo" in Santa Monica on December 9th and 10th at the Santa Monica Airport Barker Hanger. (see PDF Press Release dated 9/21/2006)

This expo is touted to shadow the annual Los Angeles Auto Show scheduled December 1-10th.

The Santa Monica Auto Show or "Alt Car Expo" will focus exclusively on high miles per gallon vehicles and other high efficiency and environmentally friendly vehicles. There will be alternative fueled vehicles as well, including all electric, such as the newly debuted Tesla Motors Roadster, which recently had their international show at Barker Hanger about a month ago. Many dignitaries showed up for that event including the Governor of California (see videos from the event)

At the AltCar Exp website www.altcarexpo.com there is information on how to exhibit at the show, info on seminars, pre-show events, lodging accomodations info, and directions and contact info for the show organisers and contacts.

And you can be sure that you will read more about this event on this blog.

Cycle Santa Monica!, bringing you information that empowers cyclists, skaters, and pedestrians in Santa Monica and the Westside, about using environmentally friendly vehicles and earth friendly renewable fuels.

Stay tuned. And if you have info on great stories, let me know.

Related Posts:
- Tesla Motors Debut (Santa Monica, CA) +Video!
- Aussie Stories(So Cal and beyond) +Video!
- TWike, electric Bicycle Hybrid +Video!
- TWike Tours (nice Video from europe)
- Who Killed The Electric Car +Video!
- Who Killed...
- Addendum to Who Killed the Electric Car +Video!
- Propulstion before Petroleum
- Hybrid Bike news story +Video!
- Valley Ebiker news story
- G-Wiz car news story +Video!
- Think Different +Video!
- CarLess Santa Monica +Video!
- Hannah on Bikes (exploring L.A. bicycle culture) +Video!
- America's Green Corps
...Search for more posts on the CSM! blog...

Recommended Links:
- Cycle Santa Monica community forum
- Santa-Monica/West-L.A./Venice critical mass community forum
- Air Powered Vehicles community forum

Wind on Back

Inventor Don Burgess was spotted at the Santa Monica pier while taking a break from his bicycle ride and was depicted on the front page of the Santa Monica Daily Press(09/28/2006)(PDF file)

(click on images to enlarge. Also, see video below)

After seeing Don riding his bicycle with his Pacificwind Thruspac on, it put new meaning to the expression "Keep the wind on your back".

At the Pacificwind Thrustpac website www.personalpropulsion.com , he describes the thinking behind this personal propultion device as being "Drive Outside The Box". A few other expressions found on the website are "We Take your Transportation Personal", and "Empower Yourself".

Below you will find a video demonstrating these Jet packs in action.




Fabian, a local photojournalist for the Santa Monica Daily Press, and the photographer who took the picture of Don Burgess on the Santa Monica pier writes:

"Cartoon artist Ernie Guanlao, 62, renders a sketch of inventor Don Burgess, 56, on his Pacificwind Thrustpac, a personal propulsion system at the Santa Monica Pier on Tuesday, September 26, 2006. The Thrustpac gets up to 150 miles per gallon on regular gas and can reach speeds of 25 to 35 miles per hour. It weighs 20 pounds and has a 35 cc engine. Burgess fills up the Thrustpac for only 38 cents. "Here's 50 Cents, keep the change, I am a big spender," he brags to the gas station attendant."

You can see more of the pictures taken of Don at "Santa Monica Close-Up"

Thursday, September 28, 2006

The End

The Doors sing "The End" live or listen to the audio only (audio link)



Expo Line Opening

(click on images to enlarge)

Tomorrow there will be an official ceremony marking the ground breaking (MAP)for the construction of the the next port of the the MTA lightrail that will eventually end in downtown Santa Monica(see Friends4Expo or the details for the event below - the public is welcomed and invited).

Perhaps this is what Jim Morrison, of The Doors, was singing about this new expo light rail in his song "The End"(read the lyrics (Link) or listen to Jim sing the song in this music video(Link).

In it he sings,

Ride the snake, ride the snake
To the lake, the ancient lake, baby
The snake is long, seven miles
Ride the snake...hes old, and his skin is cold
Because trully, the light rail and the train of light rail cars will be like riding a snake down a winding path from downtown Los Angeles to Santa Monica. And it is about seven miles from downtown L.A. to Santa Monica. And perhaps the snake is also representative of the path... the old rail way path called "exposition" is what he was referring to of it being an old.

Or perhaps he was singing about the new light rail line and the end of the Big Blue Bus line #10 which has, which has served the public for a few decades. Carrying passengers back and forth from Santa Monica and Downtown Los Angeles every day of the week, which may end its service to the people as the new expo light rail carries on in its place when he sings:
This is the end
Beautiful friend
This is the end
My only friend, the end
Or perhaps he is documenting a time in his life while living in Santa Monica/Venice, and riding the Big Blue Bus #10, when he sings:
"The blue bus is callin us
Driver, where you taken us"

"Can you picture what will be
So limitless and free"
Or perhaps a little abstract reminisce of the past and future, with hope, when he sings:
Cmon baby, take a chance with us
And meet me at the back of the blue bus
Doin a blue rock
On a blue bus
Doin a blue rock
Cmon, yeah
Some biographers do in fact say that he was talking about the Big Blue Bus, and his rides from Downtown L.A.'s Union Station (the depot for the Amtrak and Greyhound station) when he would be be coming home from a "walk about" the world.

During it's time, it was the fastest, cheapest, and most comfortable public transit from downtown Los Angeles to Santa Monica/Venice.

I add to Mr. Morrison's words, is this the end, my beautiful friend? Or is this the beginning of newer and better things in your wake of exemplary service to the people?

Here are the details for the ground breaking ceremony:

9/29/06, Friday at 8:30 a.m.Come celebrate the Expo Line's official groundbreaking ceremony! Press ReleaseThis is a great day: after years of advocacy and planning, construction is about to start on the first half of the Expo Line, finally an alternative to horrible Westside traffic!
Meet in the median of Exposition Blvd.
the Expo Line's right-of-way about 3/8 mile west of Crenshaw Blvd., between West Blvd. and Hillcrest Drive. RSVP (preferred but not required) to Genetha Eddins at 213-245-5506 or geddins@exporail.net.

Dutch Message

A message from Cyclists and friends in Holland. (video below)



Video Description:
"Documentary about the use of bicycles in cities such as Copenhagen (Denmark), Amsterdam and Houten (Netherlands), and Bogotá (Colombia) Key word tags: cycling commute bike bicycle democratization transport car health pollution copenhagen amsterdam bogotá mobility

Related Posts:
- Santa Monica Bicycle Workshop (Feb 2005) (audio file)
- Ebikes (electric bicycles) in Holland (videos)
- Dutch Cycling (video)

Recommended Links:
- Cycle Santa Monica! community forum
- Santa-Monica/West-L.A./Venice critical mass community forum

Wednesday, September 27, 2006

Diebold and Cyclists?

This video demonstrates how the Diebold AcuVote-TS can easily be hacked without leaving a trace. It was produced by the people that conducted a study on security issues of this machine, at Princeton University.

You may be wondering what this has to do with bicycling. And it is not directly relative to cycling. However, having this information is empowering to cyclists, skaters, and pedestrians in recognizing this issue and its relativeness to getting accurate representation when voting on people or issues effecting cyclists, skaters, and pedestrians.

Please feel free to comment on this or any other topic on the blog. It is how we all learn, by sharing information with eachother, and empowering us all.

Thank you. (smile)


An alternative to paying several hundred million dollars to a company, Diebold, may be to consider using the Aussie model of an open source e-voting method, which can provide open scrutiny of its stregths and weaknesses for far less money, and perhaps providing a better method of oversight of the security of the system, by the people. see Wired Magazine article "Aussies Do It Right: E-Voting", in which they discuss how they did it and how much it cost ($75,000).

Tuesday, September 26, 2006

Air Power Experiment

This video demonstrates using an Air Hog toy compressed air motor, a hard drive motor, and an air compresser to create an electricity generator.



Related Posts:
- Snyder Generator
- Compressed Air Motor
- Air Powered Jet Pack
- Air Powered Bicycle

Recommended Links:
- Cycle Santa Monica! community forum
- Air Powered Vehicles community forum

Power Boots Run

This video is demonstrating a trial run wearing the russian Power Boots on a running track. As you can see the runner passing a jogger. The jogger is probably going about 6-7 miles per hour. It appears the person wearing the power boots is able to run at more than double or triple that speed. Within a couple seconds the russian power boots were able to travel 4 or more times the distance of the other runner.


Related Posts:
- Russian Power Boots
- Optimized Walking
- Russian Rocket Boots

Recommended Links:
- Cycle Santa Monica! community forum
- Air Powered Vehicles community forum

Monday, September 25, 2006

Alley Kat Races

Fifteen minutes of bicycle helmet cam video from the recent Alley Kat Races in San Francisco.



Alley Kat races are races conducted and participated by bicycle messengers. They happen in most major cities that have significant numbers of bicycle messengers. There have been some in Los Angeles, particularily in downtown Los Angeles.

Word is that the cameraman was riding an electric power assist bicycle, which allowed him to catch the action better than if riding a conventional bicycle which would have required more distraction of their attention to take care of other process required from riding a bicycle.

Sunday, September 24, 2006

Snyder Generator

This video is demonstrating an electricity generator that is powered by a compressed air. The rotor of this generator is floating by means of magnets. And it is suspended via magnets. It was created by Snyder. For more info (LINK)

Messages from NRDC

Some Commercials from the National Resource Defense Council (NRDC), based here in Santa Monica, California.



Hydrogen from Water

How to make your regular gasoline engine run on clean burning hydrogen you make from regular tap water.

Stoern Motor

This is a promotional video about the Stoern electric motor technology that essentially creates free energy.





Skateboard Power Assist

Skateboard Turbo Trucks Powered by Magnets

James Morris is introducing his axle power assist magnet technology via the skateboard industry. Makes skateboard go further, faster and longer, unless going backwards, in which case it creates a braking effect.

by Sterling D. Allan
Pure Energy Systems News


Skateboard truck assembly concept drawing.

click to enlarge

Skateboard truck production prototype components. Sept. 2006.


INDIANA, USA -- Skateboarders may soon be able to ride around 30% farther, faster, and longer for each push of their board, thanks to a magnet power design James Morris is taking to market.

After two years of development work, Morris completed a production prototype of just such a skateboard, last Saturday.

Morris thinks the novelty of the power assist effect will drive sales. "And you only need one per skateboard, though having two would give that much more of the effect," he said. "You get on this thing, and it goes like twice as far for the same push."

Morris expects that by November 1, the first units will be available commercially, in the form of trucks -- the two-wheel assembly that fits on a skateboard. Morris projects that each truck will cost around $60.00, which is nearly twice the industry standard price for high-end trucks. Morris thinks the novelty of the power assist effect will drive sales. "And you only need one per skateboard, though having two would give that much more of the effect," he said. The truck axle will be made of stainless steel and aircraft aluminum, and has 14 holes drilled in it for magnet placement.

The underlying technology does not serve as a prime mover, neither is it merely a matter of providing near frictionless carriage. It doesn't provide the input energy, which is what Steorn of Ireland is claiming with their recent announcement of a free-energy-producing magnet motor. Rather, the Morris axle augments a given input. The engineers refer to it as "power assist" or "augmenting friction".

The provisional patent titled "Permanent Magnetic Motor Axle" has been filed in the United States. International patent protections have also been initiated.

With the proof of principle rumbling about in the streets in defiance of known laws of physics, other applications will follow in quick succession. When the kids are fired up about this new contraption, adding it to their "must have" list, and showing it to everyone they know including their scientifically-indoctrinated parents, it will be harder for naysayers to keep claiming, "That's impossible."

Applications

Morris says the technology can be used to assist any kind of axle or drive shaft such as are found in connection with the motors and engines on all vehicles, planes, trains, and ships. Existing energy-generating devices with rotational mechanisms, from coal-fired plants to wind turbines could have their output enhanced. Retrofit kits could be installed on existing drive shafts which function primarily in one direction.

Those applications will require a great deal of prototype testing time. Morris wanted to get the technology to market fast, and decided on the skateboard application to introduce it to the world. The novelty industry is much more forgiving than the higher-priced and more serious fields of transportation and electrical energy. Starting with the skateboard industry will help to break the academic ice as to whether such things are possible. Market acceptance there may help to break the logjam of financing additional research and development to characterize the effect, optimize the design, and scale it to the myriad of other applications that are expected to be possible.

The production prototype has not yet been tested as to its efficiency ratios. The input versus output proportions have not yet been quantified experimentally. That is coming soon, according to Morris.

Drawbacks

The magnet assist is a unidirectional effect. Push the skateboard forward, and it goes much further in that direction than otherwise. Push it backward, and the magnets have a braking effect. This might even put a brake on sales, insofar as some sport riders may be using the board's ability to go in either direction when doing leaps and loops, going up and down ramps while grabbing edges and grabbing air in "vert" competitions.

The braking effect in the other direction could be used beneficially as well.

With magnets fitted into metal holes, another issue will be fracturing of brittle magnets from the repeated concussions of skateboard action. The N35 neodymium magnets Morris plans to use are prone to fracturing, and skateboarders, especially those who perform jumps from ramps or railings, are not exactly known for being gentle riders. Future versions will probably need to have more pliable housing to cushion the otherwise hard jolts, or some new form of magnet may be needed.

New Energy Congress member Paul Noel recommends adding Nylon or Teflon impact bushings on the magnet shafts. These are commonly used on magnetic bearings to prevent the impact disintegration. Morris appreciates suggestions such as this and said he would definitely include something like this in the next version.

Those who purchase the first units will no doubt need to be patient with this non-field-tested technology. They themselves will serve as the beta testing crew. In the immediate future, they will need to be prepared to occasionally replace broken magnets in their trucks. The vigorous sport of skateboarding will be a rigorous testing and proving ground for the technology, helping to knock it into shape in preparation for more industrial applications.

Where Next?

After the skateboard, Morris' next design, already in the works, will be for the axle of a large tricycle that could be used for recreational transport. This might move forward – pun intended – the whole field of human-powered vehicles for commuters. Backyard inventors have been hard at work for some years pushing the evolution of cycles with and without electrical assist; paired wheels on a front or rear axle for stability; aerodynamic housings, doors, cargo space, and windshields; directional signal lights front and back; and other features that serious riders may want.

There is a type of skateboard that is always unidirectional, and that's the "scooter". This more sedate recreational device has a front-end handle, and is pushed with one foot while the other remains on the board.

The low-impact scooter might be a better place to start with this technology. It might even use the same size of mechanism so no redesign would be needed, just a shift of aim at a different demographic. Scooter users -- which might include a higher percentage of girls -- would probably appreciate more effective pushing.

Hatching the Idea

Morris works as a web press operator -- not "web" as in Internet, but "web press" in its older meaning of hard-copy printing press. One might think that his watching those rollers spin minute by minute, hour after hour, day after day, for years might have influenced him to invent this permanent magnet motor axle.

However, Morris says that in actuality, the idea was hatched a couple of years ago when a friend wanted to invent a Jewish-oriented toy school bus to sell to the Jewish community. Morris wanted the toy to roll "as if by magic". Once the axle concept was developed, he decided to go with the skateboard application, and to appeal to a wider market.

Skateboards first came out when Morris was a kid. He remembers the first ones. "They were straight, small, had metal wheels borrowed from girls' roller skates," he said. Perhaps in as many years from now, Morris' axle assist via magnet power technology will be as well-developed and widespread as the skateboard is now, if not more so. The number of applications certainly go far beyond just skateboarding. "It was called street surfing", he recalls. Morris uses the 60's surfer reference "Mad Dog" in his business email address.

About Morris Magnetic Enterprises

James Morris has been developing this magnet-assist axle concept as an individual and has brought in the necessary expertise as needed: attorneys to assist with the patents, and engineers to assist with the design and fabrication. Morris hired Reynolds Design in Georgia to help with the engineering to build a production prototype. Reynolds is now building molds for manufacturing the trucks.

Now that he is ready to go to market, he is assembling a team to operate the company that will likely be called "Morris Magnetic Enterprises".

Friday, September 22, 2006

SUV Tax Haven

The article below illustrates how the US tax code can shape consumer behavior. In this case, that are giving small business approval to write off the purchase of vehicles that weigh 6000 pounds of more. And so these smal businesses make financial decisions to purchase these larger vehicles even when a much lighter, smaller, more fuel efficient vehicle would serve them and their business just as well or maybe even better. But a $100,000 yearly write off is worth any loss of efficiency or convenience is worth more to these small businesses.

picture of Cadilac Escalade SUVAnd yesturday the IRS announced that it will no longer be allowing the one time $4,000 tax credits on the purchase of the Toyota hybrid Prius. That was the only credit that these cars were allowed, to my knowledge. If any of you have more info on this issue, please let me know. Thanks.

This artilcle was published around 2002-3.

SUVs As Tax
"Luxury SUVs like this 2002 Cadillac Escalade are big, heavy and some of the least efficient vehicles on the road. So why do we give them such huge tax breaks?" By Jane Ellis, Credit: EV World

A CPA's view of America's crazy mixed up tax code
April 27,2002

I was having dinner with a friend of mine who thought he was pretty smart and he was talking about his frustration with the Detroit claim that consumers just "want" larger vehicles.

"I know one of the reasons that consumers buy those vehicles," I said. "There is a seldom-discussed tax break which induces many of my wealthier clients to buy heavier vehicles than they might otherwise normally buy, for the tax benefit."

"What the heck do you know about the world of Electric Vehicles?" his look said. For some reason, though he called a week later. "Maybe you have something there. Why don't you flesh it out a bit? They got Capone on tax issues. Maybe we ought not skate over tax issues when it comes to Detroit, either."

After that we discussed the tax breaks in greater detail. These tax breaks, like depreciation of vehicles in general, only apply if they are used in a business. Generally, they involve substantially greater depreciation allowances for vehicles that weigh over a certain gross vehicle weight. The specific rules have to do with how a business vehicle is defined.

Your traditional automobile is considered a passenger vehicle, which has specific limitations on the depreciation and expense deductions that are allowed to be taken for them. A passenger vehicle is defined by Internal Revenue Code Section 280F(d)(5)(A) as any 4-wheeled vehicle (i) which is manufactured primarily for use on public streets, roads, and highways, and (ii) which is rated at 6,000 pounds unloaded gross vehicle weight or less. Internal Revenue Code Section 280F(d)(5)(B) states that in the case of a truck or van, clause (ii) shall be applied by substituting "gross vehicle weight" for "unloaded gross vehicle weight." Exception for certain vehicles. The term "passenger automobile" shall not include (i) any ambulance, hearse, or combination ambulance-hearse used by the taxpayer directly in a trade or business, (ii) any vehicle used by the taxpayer directly in the trade or business of transporting persons or property for compensation or hire, and (iii) under regulations, any truck or van.

This simple exclusion of trucks and vans having a gross vehicle weight of over 6,000 pounds allows these vehicles to be depreciated over a five-year life. However, your regular everyday business passenger vehicle, while technically depreciated over a five-year life, is subject to certain limitations.

The depreciation limitations for a passenger vehicle purchased in 2001 was $3,060, until the Job Creation and Worker Assistance Act of 2002 was signed into law on March 9, 2002. The depreciation limit has now been raised to $7,660 for new vehicles acquired after September 10, 2001 and before September 11, 2004.

To illustrate this discrepancy, let's say you are an insurance sales man, and you use your car to drive out to meet with clients regularly. In scenario number one, you bought a Volvo in 2001, which is used exclusively for business purposes. The cost of the Volvo would be reflected on your balance sheet at a cost of say $40,000.

In order to recoup the cost of the vehicle, the Internal Revenue Code (IRC) allows you to depreciate it over time. A car has a five-year life under IRS prescribed MACRS depreciation tables. So, your Volvo would be fully depreciated in 5 to 6 years. And you would get to deduct $17,600 ($12,000 at the 30% additional depreciation rate and $5,600 of regular depreciation) of depreciation on your tax return for 2001. But wait, your Volvo is considered a passenger vehicle by the IRC, and therefore is limited to a deduction of $7,660 for depreciation for 2001.

Let's take a moment here, and jump into scenario number two. Assume all of the same facts as scenario number one, except that instead of owning a Volvo, you own a GMC Yukon. Well, a GMC Yukon is a truck that has a gross vehicle weight of over 6,000. Thus, it is not considered a passenger vehicle by the IRC. You would be able to deduct the entire $17,600 of depreciation in 2001.

At this point, I can see my friend pausing to think about what I have said. But, before he can put together a response to what I have said, I add ­ but this is just part of the tax benefit that a larger vehicle receives. For most business use assets placed in service in a year, assuming the business meets the other qualifications, an IRC Section 179 election can be made to expense the cost of property purchased in a year, based upon certain limitations. The maximum amount allowed to be deducted under a Section 179 election in 2001 is $24,000. So, if we apply this to our scenarios, for the Volvo from scenario number one you are allowed a depreciation deduction of $7,660 for 2001. Yes, that's right, it's still $7,660. You see, under IRC Section 280F(d)(1), the amount of IRC Section 179 election allowed is still limited to $3,060, or as adjusted by the Job Creation and Worker Assistance Act of 2002 to $7,660. However, for scenario number two, the GMC Yukon can now take a depreciation deduction of $29,360, which includes the $24,000 Section 179 election amount.

So, you're thinking, ok, well as an advisor to clients on making large business purchases, such as vehicles, you are going to definitely recommend that a Joe Insurance Salesman purchase a GMC Yukon over a Volvo.

For the first year alone, he's going to receive a deduction of $21,700 more for the same purchase price. Continuing on into future years, it is still in his best interest, because there are similar limitations for depreciation of the Volvo (or passenger vehicle) for the remainder of its life. To be more precise, the Volvo would receive a depreciation deduction of $4,900 for 2002, $2,950 for 2003, and $1,775 for 2004 and until it is fully depreciated. I'll let you figure out how long it would take to complete that cycle. The GMC Yukon, on the other hand will be fully depreciated in 6 years.

As a tax advisor, I have an obligation to present the most tax advantageous and legal options to my client. If I have a choice between recommending a purchase for the same amount of money, whereby, on the one hand the client will recover his costs in 6 years, or in excess of 15 years, I am going to be hard pressed not to recommend the purchase of the GMC Yukon. For that matter, various tax resources offer sample client letters to help explain to a client why they should consider purchasing heavy sport utility vehicles to by-pass annual depreciation and expensing caps instead of your standard passenger vehicle.

As I pause here, I can see that my friend, who knows a great deal about the "world of Electric Vehicles," as he puts it, is a bit disappointed. I mean, how can I, in good conscience, recommend a vehicle that gets a range of 14 mpg city and 18 mpg highway over a vehicle that gets a range of 20 mpg city and 32 mpg highway, according to http://www.fueleconomy.gov/feg/FEG2001.pdf, depending upon which model of GMC Yukon or Volvo you are talking about? And to be to the point, the EPA lists a variety of GMC Yukons as being the most polluting vehicles of their class.

At this moment, it does occur to me that there is something dreadfully wrong with a system that rewards the purchase of a substantially more polluting vehicle over a fuel efficient one. I may not be an Electric Vehicle expert, but I have been to Los Angeles. I have seen the layers of smog that accumulate there. It doesn't take an expert to explain to me that this is not a good, or natural occurrence.

I took a little time at this point to let him know that all was not lost, there are also tax breaks for electric vehicles. For a business use electric vehicle, let's assume this is scenario number three, which mirrors scenario number one. Only this time our insurance sales man client bought a RAV4 Electric.

First of all, he is eligible to receive a tax credit of 10% of the cost of the vehicle, up to $4,000. (A tax credit directly reduces the tax you owe, dollar for dollar. A tax deduction reduces your taxable income.). There are limitations on the eligibility to take this credit, but let's assume he qualifies to take the entire credit. However, before we take the credit, we have to decide if we want to take Section 179 election depreciation (this will reduce the basis on which the credit is calculated). Electric vehicles have IRC Section 280F limitations as well. But the amounts are approximately three times the limitations for non-electric passenger vehicles. This allows Joe Insurance Salesman to take a Section 179 depreciation deduction of approximately $22,980.

However, since the value of our RAV4 Electric is only $40,000, with a depreciable basis of $17,020 ($40,000-$22,980), Joe can only take an electric vehicle credit of $1,702 ($17,020 x 10%). Now, in years 2002 through the RAV4 Electric's complete depreciation point, the limitations are approximately three times those of the passenger vehicle. Joe's depreciable basis in his RAV4 Electric is now $15,318 ($17,020 - $1,702). At that basis, Joe's vehicle will probably be fully depreciated in the standard 6-year recovery period.

So, in the end Joe Insurance Salesman would benefit about equally from buying either an electric vehicle or a heavy sports utility vehicle. In addition, electric vehicles have an added bonus for non-business use owners. If you meet the requirements, you would be eligible for the electric vehicle credit that Joe was only partially able to take advantage of. And, while none of my clients exactly fit Joe Insurance Salesman's model, these amounts can be recomputed for each of their situations to determine which option would be most to their advantage.

However, before my friend could comment, it occurred to me to ask him, "Why would our system grant the damaging value of a heavy sports utility vehicle and the positive long term growth value of an electric vehicle the same tax advantages? Tax advantages are supposed to promote and encourage taxpayers to behave in certain ways."

Thursday, September 21, 2006

Ebike Book

Has anyone seen this book, "Electric Bicycles: A Guide to Design And Use"?

Here is what the publisher, Wiley, has to say about it:

For much of the world, bicycles are a transportation mainstay. Electric bicycles--powered by a rechargeable battery pack--are proven to deliver the highest possible energy efficiency, even compared to pedal bikes. A transportation alternative to fossil fuels, electric bicycles are fast catching on, in part because they don't require factory assembly. End-users can easily construct them with available components.

The text reveals important techniques, data, and examples that allow readers to judge various propulsion setups--used in both home- and factory-made bikes--and estimate speed and travel distance for each. Numerous charts clearly present the costs, benefits, and trade-offs between both commercial and user-converted models.

Electric Bicycles: A Guide to Design and Use
William C. Morchin, Henry Oman
ISBN: 0-471-67419-2
Paperback
190 pages
November 2005, Wiley-IEEE Press

Key features include:
* Estimating motor-performance for wind, hill, and cruising power requirements
* Estimating battery capacity and a thorough description of battery charging
* Motor and motor-control options
* Evaluating motor-to-wheel coupling options
* Placement of propulsion components
* Configurations and performance
* How systems-engineering techniques can produce electric-bicycle designs that have long travel range and low life-cycle cost
* Testing
* Developments to watch

A comprehensive resource for harnessing innovation, Electric Bicycles is the definitive practical guide to taking full advantage of this exciting alternative energy technology.

Travel A Foot

Perhaps the future of transportation will include electric vehicles that travel a foot. Or in this cas a four metalish feet.

Bicycle Race

Don't try this at home kids. It's very dangerous and can cause severe injury (wink)(smile)

Bicycle Inspired Art