"Ouallty Is our Family Tradition" TABLE OF CONTENTS PLAY M~!ER TOKENS 800-227-5813 Volume 19, No. 3 February 1993 F~a~!~~~~ur IN CA 800-227-5814 operation profitable? 54 ' 'The more things change the more they stay the same," as the saying goes. This series of updated articles on cash flow, cost analysis, and ROI touches upon topics that are relevant in the day-to-day operation of a coin machine company. Get out your paper and pencil! Coinman: Jeff Rosenthal 70 Armed with a background in tax accounting and operating coin machines, Rosenthal helped create the Amusement and Vending Advocate, a new association designed to help the small businessman. He outlines the benefits for operators and covers a number of sensitive tax subjects. Tax Tips Unlimited Quality control personnel at Hoffman & Hoffman checking diameter of token with micrometer • Immediate same-day shipment on stock tokens • Quality artwork and design service at no charge • Hoffman &Hoffman tokens are minted uqder the most rigid quality control standards. • We match Old World craftsmanship with advanced technology. • Hoffman & Hoffman has the best prices and fastest delivery for stock or custom tokens. • You can buy the best tokens for less. Check our prices and see. 86 Tax folk have their own jargon: ESOPs, 1099s, deferred annuitiesterms that mystify the rest of us. Our tax gurus, Irving Blackman and Jeff Rosenthal , make sense of it all in a 10-page special section just in time forthat most dreaded season of the year. Is that the IRS knocking at your door? D~!.~;~TM ! EN 5 Equipment Poll From the Editor Letters News Up Front News Feature-1 News Feature-2 Cover Story The Outer Limits Video Gaming Outlook Company Profile C 8 10 12 16 28 30 31 34 40 42 78 Toumameots& Leagues Player's Perspective Pin Game Diary Ten Years Ago Technical Topics TicketTech What's New Jukebox Top 30 Classified Calendar The Last Word 99 104 106 109 110 114 11 5 122 123 171 172 OVER NSM gives us the first look at the new Perfomer-Wal/CD in a refreshing changeof-pace cover featuring tavern habitues from one of the longest-running sitcoms in TV history. Cliff, Norm, and Sam know a good-looking jukebox when they see one. HOF FMAM {J HOFFMAM P.O. Box 896, Carmel, CA 93921 PLAY METER 6 FEBRUARY 1993