Q: How can I create a home office that reflects the style of

my home?

Paul van den Berg, general manager of Norris Furniture &

Interiors, which has showrooms in Fort Myers and Naples, answers:

Working at home used to bring to mind images of stacks of

paper filling up the dining room table. That’s no longer the case.

More than 50 million Americans now work from home, and

whether they’re managing businesses, telecommuting or burning the midnight oil,

they want a home office that complements the rest of the house.

Computer desks with pullout keyboard trays, space for

oversized monitors and hidden interior electrical outlets for unwieldy cords

have become important elements. Matching hutches, cabinets, media storage

units, flat work surfaces and ergonomically correct desk chairs also are

available.

Here are some tips for creating a home office that’s

efficient and beautiful:

• Measure all your equipment, including your monitor, CPU,

printer, scanner and other key pieces.

• Assess your electrical capabilities. Do you have enough

outlets and phone jacks in the space you’ve selected?

• Determine your lighting needs. You’ll need general and

task lighting.

• Decide how much storage and drawer space you’ll need. How

many file drawers or cabinets are necessary?

• A comfortable desk chair can be one of the most important

pieces, helping to reduce fatigue and increase productivity.

• Decorate your space to suit your personal style. You want

to enjoy your home office and the time you spend there.

Norris Furniture & Interiors can be reached at 433-3633

or 649-5151.

Q: I feel inhibited at networking functions. How can I be

more at ease?

Suzanne Specht, a certified business analyst with Florida

Gulf Coast University’s Small Business Development Center, answers:

Some people can network without any trepidation while others

stand frozen in a corner, trying to get up the nerve to break into a group. If

you know what true networking is, then the experience can become fun and

productive.

Networking is not about using people or manipulation. It is

about relating to people in a way that is beneficial to both parties. It is

about finding people who can contribute to your success and whom you can help

be successful, too. It is the process of building business relationships, not

just attending one event.

Here are some tips to take the torture out of networking:

• Look people in the eye. Don’t look to see who’s coming

through the door.

• Don’t be pushy. Listen and learn.

• Be prepared. Do research on the event—be familiar with the

topic and who may be there.

• Use a firm handshake. Remember what it’s like to grasp a

hand that feels like a noodle.

• Wear your name tag on the right lapel. This makes it

easier for others to see your name when shaking hands.

• Smile and have a good attitude.

• Arrive early and stay late.

• After you receive a business card, note something

interesting about the person on the card. This will help when following up with

a phone call or a note.

• Write handwritten thank-you notes to those you have met.

• When asked to stand and introduce yourself, pause two

seconds, then state your name. The pause creates attention.

• Become active. Join a professional association, chamber of

commerce or other networking groups. Volunteering also is a great way to meet

people.

• Set a goal to meet five to 10 new people. To accomplish

this, don’t sit with people you know—get out of your comfort zone.

Suzanne Specht can be reached at 948-4040.

Q: What are some tax guidelines regarding the cost of a Web

site?

David Schultz and Richard Shield, certified public

accountants with Schultz, Chaipel & Co., a Fort Myers-based firm, answer:

The IRS has yet to issue specific guidance on the subject.

But there appears to be a consensus among tax practitioners that the process of

developing and maintaining a Web site cannot be treated as a single

transaction, subject to one general rule. The entire process must be broken

into components, each of which may receive different treatment, according to

the nature of the costs and how they are incurred.

Generally, hardware and software components purchased from

third parties will be required to be capitalized and depreciated over

their useful lives.

Items that are developed internally may be currently

expensed as research and development costs.

Items that are partially developed from a template purchased

from a third party may need to be allocated between capitalization and current

expense, based on the circumstances of each case.

Tax treatment of the maintenance of the site depends upon

the useful life of each item. Items that are relatively permanent, such as the

company’s logo or other background pictures, may require capitalization and depreciation.

However, items that are subject to frequent change, such as advertisements, may

be expensed.

The tax laws surrounding Web site expenditures are still

evolving, but these two rules may assist you:

• Keep track of your expenses. Even if the IRS later rejects

your treatment of certain costs, good records will prove what was incurred and

provide a foundation for your actions, future amendment of prior returns or the

ability to negotiate with IRS.

• Be reasonable. If an expenditure is going to last more

than a year, it may be a capital asset rather than an expense.

David Schultz and Richard Shield can be reached at 939-5333.

Check out our Web site, www.BusinessNewsNow.com, for

additional business financial articles and information.