Q: I have an employee who is technically very skilled but

has a negative attitude. What can I do to get her to change her attitude?

Libby Anderson, a Naples-based human resources consultant

and trainer, answers:

Studies show that workers who have a positive attitude are

more productive, while negative employees have a contagiously unpleasant effect

on the office environment. While it is difficult to tell an employee that he or

she has a bad attitude that needs to change, try discussing the behavior in

terms of the effects it has on others.

Specifically describe the behaviors that indicate a negative

attitude, the effect, and what you want to happen in the future. Close the

conversation by offering additional assistance and by expressing confidence

that the behavior will improve. If there is no improvement, the next discussion

you have with the employee will need to be formally documented.

Anderson can be reached via e-mail at edahrsvcs@aol.com. Her

Web site is www.edahr.com.

Q: My boss has asked me to arrange a meeting for the

company. How should I begin?

William Ernest Waites, a veteran advertising and marketing

executive, answers:

First, ask your boss for a meeting objective and if there

are any “must haves.” An objective will help you make choices as you plan. The

meeting could be recreational, educational or inspirational. Each requires

different strategies.

Next, figure out when to meet. Will the company devote a

workday to the meeting or ask employees to give up a weekend day? If the meeting is scheduled for a weekday,

consider the work patterns of those involved. For example, salespeople tend to

be on the road Tuesday through Thursday and do their paperwork in the office on

Monday and Friday.

Once you’ve narrowed down the choice of days, reserve the

venue. If the meeting will be held off-campus, check out a number of possible

locations. If someone in your firm belongs to a country club, the clubhouse may

be available. Or maybe you need a venue that’s centrally located for Lee and

Collier counties, like TECO Arena, which has several meeting rooms and provides

catering. Many hotels have meeting rooms—

a good choice if your event will run late and some attendees may need

overnight accommodations.

Finally, don’t do it all yourself. If your boss approves,

enlist co-workers with specific assignments. This also gets attendees involved

in the planning and success of the meeting. Don’t rely just on volunteers,

either. Some things are better done by pros.

Waites, a consultant and freelance writer, can be reached at

(239) 482-7025 or via e-mail at sanibelart@earthlink.net.

Q: I develop, own and lease real estate. Each time I

construct a building, I am assessed an impact fee by the county. In the past, I

have treated these fees as ordinary business expenses, deductible in the year

paid. However, I was recently told that I should be capitalizing these costs.

Is this true?

David Schultz and Richard Shield, certified public

accountants with Schultz, Chaipel & Co., answer:

Yes. Impact fees incurred in connection with the

construction of buildings or other real property are capital expenditures,

depreciable over the useful life of the property. Until recently, the laws

surrounding the treatment of impact fees for real estate developers were

sketchy at best. To resolve this uncertainty, the IRS issued a ruling in

February to guide real estate developers in how to treat these costs. The IRS

cited the 1995 case of Von-Lusk v. Commissioner, in which the court held that

costs incurred for permits, zoning variances and similar activities ancillary

to construction are capital expenditures allocable to the building. When the

payment of certain fees precedes the completion of the project, the court

stated, the fees must be considered part of the building’s cost and capitalized

accordingly.

To comply with the ruling, you must change your method of

accounting. File Form 3115 on or before the extended due date of the tax return

for the year in which the change is effective. Follow the automatic change in

method of accounting provisions in Revenue Procedure 2002-9. A separate copy of

Form 3115 should be attached to the tax return for the year of change. You

should indicate at the top of Form 3115 that it’s being filed pursuant to

Revenue Procedure 2002-9.

Schultz, Chaipel & Co. can be reached in Fort Myers at

(239) 939-5333.