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CONTENTSMarineNews November 2012 Volume 23 Number 11 FINANCE16 Appreciating Depreciation A specialized section of the tax laws. By Richard J. Paine, Sr. ENVIRONMENTAL STEWARDSHIP 28 When a Spill Occurs ... ... what will you do? What should you do? By Larry DeMarcay INSIGHTS32 Raymond Lord President, Donjon-SMIT LLC. SAFETY36 Subchapter M & the Towing Vessel Bridging Program. What Next? By Captain Katharine Sweeney INFRASTRUCTURE40 Poor Conditions, Better Comms Working to improve U.S. inland waterways. By Raina Clark BOATBUILDING 50 Sneed Shipbuilding An Extended Family Affair. By Greg Trauthwein MARITIME SECURITY WORKBOATS 54 Retooling the U.S. Coast Guard Small boats, Big missions, Uncertain funding. By Joseph Keefe WORKBOAT ANNUAL 66 Tidewater Well Positioned Global demand for a more modern ß eet. By Susan Buchanan 5466 40November 20122 MNMNNov2012 Layout 1-17.indd 2MNNov2012 Layout 1-17.indd 211/8/2012 11:49:36 AM11/8/2012 11:49:36 AM
