There are still tax advantages which will expire after 2009 for capital purchases. The AMT has published an information sheet with details. Your tax and accounting professionals can provide you with specifics on how to make the most of these benefits for your business.

The article linked in this section is important because it raises many issues for consideration related to lubricants, their costs and their place in manufacturing. UNIST, Inc. feels that some of the information expressed in the article is open to interpretation based on the industry experience and would like to offer several disclaimers.

The article section titled Maneuvering Methods outlines a concept UNIST strongly believes - Total Cost of Ownership. The price of the lubricant is only one factor to be considered, and the value it adds to the entire lubrication process often is a far more important factor. UNIST Coolube 2210 and 2210EP are great examples of lubricants where TCO creates exceptional and many times unprecedented value for the user in production effeciency, environmental friendliness and other operational aspects of fluid and lubricant management.

UNIST, Inc. also agrees strongly with the claims made in this article about the effeciencies of MQL and the success that is possible by eliminating flood coolants. As a matter of fact the "product line" which is "all compatible in one eco-friendly package" is already possible for many applications using UNIST vegetable based products.

UNIST feels, however, that the comments made later about the performance of vegetable based lubricants do not take into account some technical factors such as how highly refined the lubricant is or which plant components are most effective in development of vegetable based fluids. Therefore UNIST feels these comments are not entirely accurate. It is also true that vegetable based lubricants have been more expensive to purchase simply because they are not as widely produced, but it is inaccurate to state that these lubricants are inferior to petroleum base products, since the polar properties of vegetable based products give them more inherent lubricity. Additionally, bio-based lubricants are indeed suitable for automotive, aircraft and heavy machinery industries and are actually widely used in the aircraft manufacturing industry.