Play Meter

TABLE OF CONTENTS Februa rv 1995 Volume 21. No. 3 FEATURES Business Feature: Depreciation 48 There is a more advantageous method of calculating the depreciation on video games: income forecasting. Back in 1993, thenAMOA president Craig Johnson obtained a private letter ruling that gave operators a tax break. Revisit the ruling and learn how other operators apply it to their businesses . If you haven't adopted the method, here's all you need to know to give it a try. Walking the tax and management tightrope CollToll·free ~800-225-2 57 Our tax and management experts have done it again-produced an insightful series of articles (21 pages to be exact) aimed at helping the small businessman well in advance of the dreaded IRS deadline , April 15. This special section has become a tradition, one we are happy to continue, with the help of Irving Blackman and Channing Hayden. Riverboat Expo floGER WIWA MINT • Same day shipment on stock orders. • Receive custom orders in 3 weeks. • FREE design service. • Buy direct from the Mint and save. Check Our Quality. Request Free Sample Pack. Roger~ Williams~ Mint™ 79 Walton Street, P.O. Box 2350 Attleboro, MA 02703-0350 In Massachusetts call (508) 226-3310 PLAY METER 94 Riverboat gaming is a growth market, and it's no wonder. As gambling measures go, proposals to legalize riverboats enjoy more favor with legislators than proposals to legalize video poker games. Find out what transpired at the recent trade show that showcased gaming equipment and related products for riverboats , plus excerpts from seminars. DEPARTMENTS News Bulletin Letters From the Editor Equipment Poll Up Front Coin-Op News International Scene Who's News Cover Story 3 8 10 12 16 18 28 34 38 Guest Commentary ACME Action Dollars & Sense Tournaments & Leagues Player's Perspective Technical Topics What's New Classified Calendar 44 56 100 106 109 112 119 125 164 COVER Benchmark Entertainment's Al Kress, Arnold Kaminkow, and Ron Halliburton, who brought gold to the coin-operated interactive skill redemption business, are pictured with their Golden Goose progressive target ticket-out game, Roll for Gold straight target ticket-out game, and their latest release, Golden Goose digital display metal-out game. 6 FEBRUARY 1995