The American Recovery and Reinvestment Act of 2009, signed into law in February, extends the Bonus Depreciation and Expense Deduction tax incentives passed in 2008. This business portion of the Stimulus Package provides incentives for businesses to purchase certain qualified property this year by allowing “bonus depreciation” and an increase in the small business expensing limitation.
Businesses interested in updating their manufacturing facilities with robotic automation can take advantage of the 2009 incentives. The accelerated depreciation provision gives companies a 50 percent bonus depreciation on new equipment placed in service during 2009 that would normally be depreciated over many years, which in effect allows companies to realize improved cash flow. All companies can take advantage of the bonus depreciation.
The increased deduction raises the limit on expenses that businesses can deduct from annual income - from $128,000 to $250,000 - with a total cap of $800,000.
Please read details from the IRS description of the 2008 Economic Stimulus Act below for more information.
2008 Economic Stimulus Act Provides Tax Benefits to Businesses
IR-2008-22, Feb. 21, 2008
WASHINGTON — In addition to providing stimulus payments to individuals, the Economic Stimulus Act of 2008 provides incentives to businesses. These incentives include a special 50-percent depreciation allowance for 2008 purchases and an increase in the small business expensing limitation for tax years beginning in 2008.
50-Percent Special Depreciation Allowance
Depreciation is an income tax deduction that allows a taxpayer to recover the cost or other basis of certain property over several years. It is an annual allowance for the wear and tear, deterioration or obsolescence of the property.
Under the new law, a taxpayer is entitled to depreciate 50 percent of the adjusted basis of certain qualified property during the year that the property is placed in service. This is similar to the special depreciation allowance was previously available for certain property placed in service generally before Jan. 1, 2005, often referred to as “bonus depreciation.” To qualify for the 50 percent special depreciation allowance under the new law, the property must be placed in service after Dec. 31, 2007, but generally before Jan. 1, 2009.
To reflect the new 50-percent special depreciation allowance, the IRS developed a new version of the depreciation and amortization form for fiscal year filers. The new form is designated as the 2007 Form 4562-FY and is available on this Web site.
Section 179 Expensing
In general, a qualifying taxpayer can elect to treat the cost of certain property as an expense and deduct it in the year the property is placed in service instead of depreciating it over several years. This property is frequently referred to as section 179 property, after the relevant section in the Internal Revenue Code.
Under the new law, a qualifying business can expense up to $250,000 of section 179 property purchased by the taxpayer in a tax year beginning in 2008. Absent this legislation, the 2008 expensing limit for section 179 property would have been $128,000. The $250,000 amount provided under the new law is reduced if the cost of all section 179 property placed in service by the taxpayer during the tax year exceeds $800,000.
Often times, material handling robots are seen in assembly lines to perform inspections for quality control, and are able to do so without facing the normalcies of fatigue or eye-strain. In the video below, you will see these robots aid in the manufacturing of a power supply for a computer. The first portion of the video displays a robot using a vision camera to inspect for defects in a power supply board. Once the robot recognizes no defects, it sends the board to the next station. Here, another material handling robot assists with the soldering of components. When finished, the board moves to a third robot that removes any excess soldering material. The next material handling robot uses glue to help secure parts to the board. The final robot receives the board and handles the testing of it. After this step, the board is completely finished with the assembly process and ready to go.
I recently sat down with Dwayne Smith, one of KC Robotics’ robotic engineers and a specialist is automated welding. I wanted to pick Dwayne’s brain about the benefits of robotic welding. Dwayne wanted to get back to work. “You don’t really want me to write something!” I assured him that I would do the writing. He humored me with answers to my obviously uninformed questions, but made it clear that he would rather be “back at the robot”.
This is what I got out of the conversation:
Most of the welding applications set up by KC Robotics are MIG Welding.
MIG stands for “Metal inert gas” (What does that mean?)
In “MIG”, the weld is put down with a spool of solid-steel wire that is fed through the torch
MIG is Dwayne’s preferred type of automated welding because it’s easier to automate with wire than it is with a stick and the “end of tip to torch is always consistent”.
The key to quality automated welding is a good fixture and consistent input parts
The benefits of automated welding are consistent welds, workplace economy, low overhead, and shorter cycle times. This means, in Dwayne’s words, “the end product is consistent, the robot saves bucks in labor costs, robots don’t complain, smoke cigarettes or file workers comp claims, and the factory is able to produce more product in a shorter period of time.”
I asked Dwayne why he likes welding jobs. He replied, “I don’t. Material handling is much easier.” So… why do you specialize is welding? I asked. In his typical economy of words, Dwayne answered, “I have a background in welding. It’s what I do.” With that, he excused himself so he could get back to work. “Marty (our customer) is probably looking for me,” he explained.
Before leaving the office, Dwayne plopped a book on my desk, saying, “I think the book can answer your questions better than me.”
Thanks, Dwayne. That’s what I wanted to do with my afternoon – read a welding textbook.
KC Robotics and Robotic Welding
KC Robotics specializes in system integration using new and used robots, individually designed end-of-arm tooling, project design and engineering, installation, and employee training. System Integration with robotic welding applications can be the most difficult of all applications. It requires more than one piece of equipment, including a robot, end-of-arm torch, wire feeder, welding gas, and a power supply. Because of the complexity of an automated welding system, it is important to partnership with a good integrator. The engineers and robotic programmers at KC Robotics can guide you and your employees through every aspect of setting up a robotic welding system. Contact KC Robotics for more information or a proposal. 513-860-4441 or info@kcrobotics.com
Most Popular Welding Robots sold at KC Robotics:
The most popular welding robots sold at KC Robotics are the ARCMATE 100 and 120 series and the FANUC S420if. The ARCMATE robots are perfect for manipulating the torch around small components. They are relatively small robots, fitting into tight manufacturing facilities. The ARCMATES are also fast robots which can increase the cycle time. The FANUC S420if has a longer reach, making it ideal for situations with large components.
Benefits of Robotic Welding Applications
The benefits of a robotic welding system completely outweigh the complexity of the set-up. Once the system is set up, the process requires little maintenance compared to manual welding. The benefits include:
Quick return on investment
Consistent welds
Better Quality Control
Less down time
Increased cycle time
Reduction in employee management expenses (insurance, workers comp, down time,etc.)
Better working conditions for employees
MIG Advantages
High productivity, because you don’t have to stop to change rods.
Makes great-looking welds.
Little cleanup.
Can weld on stainless, mild steel, and aluminum.
Can weld in all positions.
MIG Disadvantages
Does not weld on paint, rust, or dirty surfaces.
Not good for thick steel, because it doesn’t get the proper penetration.
August 21st, 2008
ATI Industrial Automation’s 2nd Annual Open House and Training Seminar
Detroit, Michigan
ATI Industrial Automation, a world-leading engineering-based developer of robotic peripheral equipment will host their 2nd Annual Open House and Training Seminar at the Detroit, Michigan Sales Office. ATI will discuss in detail the many new end-effector products developed over the past year.
September, 2008
Conference for Vision Guided Robotics
September 30, 2008 - October 2, 2008
Novi, Michigan
The International Conference for Vision Guided Robotics brings together global leaders in this rapidly advancing area. Vision guided robots enable a host of new applications in just about every industry. Among the specific topics to be addressed will be:
• Comparing vision guided robots to traditional pick and place operations
• 2D vision guidance techniques
• Integrating 3D vision sensors with robots for flexible applications
• The latest advances in object tracking and visual servoing
• Case studies of successful applications of vision guided robots
• How vision guidance can assist in traceability and error proofing
October, 2008
20th Annual National Robot Safety Conference
October 06 - 09, 2008
Indianapolis, IN
RIA holds its annual National Robot Safety Conference, helping attendees understand and comply with the robot and machine safety standards to keep their workplace safe and productive. Presentations include robot safety, standards, successful robot applications, the latest developments, and information important to everyone associated with industrial safety.
November 2008
16th Annual Robotics Industry Forum
November 5 - 7, 2008
Orlando, Florida
The 16th Annual Robotics Industry Forum brings together top executives from robot manufacturing companies, component suppliers, system integrators, end users, research groups, and consulting firms. This year, for the first time, executives from the Motion Control Association will also participate, as they launch their first MCA Business Conference. MCA is a sister trade group to RIA. Full details about the MCA event will be posted soon at www.motioncontrolonline.org
Robot Safety: Guarding Options – submitted by Paul Carrier, project engineer
Part of my job is setting up safety equipment for industrial robots. There are a number of options available. Hard fencing is always best. However, when properly installed, light curtains and area scanners can give you the flexibility and guarding that the robot requires. We use “muting technology” with light curtains or area scanners on robots that work in two workspaces.
It used to be a hassle setting up fencing for robot safety. New products are easy to assemble, reconfigure, and reuse. You save time and money with simple bolt-together frames and fencing or panels. The products are flexible enough to guard robots of any size or shape.
KC Robotics’ installation team insures that your robot is installed to meet the ANSI/RIA safety standards. They can also assist in meeting industrial safety standards for all your automation.
Two sources for robot safety standards are: (1) ANSI/RIA Robot Safety Standard and (2) OHSA Guidelines for Robot Safety. NSI/RIA R15.06-1999 is the original standard of safety and still the standard for re-deployed and reconditioned robots.
The newest robot safety standard - ANSI/RIA/ISO 10218-1-2007 - covers new robots only.
OSHA Guidelines for Robot Safety: SECTION IV: CHAPTER 4: INDUSTRIAL ROBOTS AND ROBOT SYSTEM SAFETY provides government regulations and recommendations for robot safety. Available on OSHA’s website:
Referenced from The Top 10 Robotics Application Mistakes by Milton Coleman, Manager of Product Marketing/Technical Support – Linear Motion and Assembly Technologies, Bosch Rexroth Corporation, Charlotte, North Carolina
This article is a “must-read” for anyone setting up a robot cell. These the top ten mistakes. Check out the article for more information on each one.
Mistake 1: Underestimating Payload and Inertia Requirements
Mistake 2: Trying to Do too Much With the Robot
Mistake 3: Under Estimating Cable Management Issues
Mistake 4: LOSTPED or Failure to Consider All Application Elements Before Choosing a Robotics System
Mistake 5: Misunderstanding Accuracy Vs. Repeatability
Mistake 6: Choosing a Robotics System Based Solely on the Control System
Mistake 7: Failure to Accept Robotics Technology
Mistake 8: Overlooking the Need for Crucial Robot Options or Peripheral Devices
Mistake 9: Under- or Overestimating the Capabilities of a Robot Controller
Mistake 10: Failure to Consider Using Robotics Technology
More Robotics Application Mistakes:
• Failure to Consider Future Applications for the Robot
• Choosing a Robot Solely On Price
• Not Understanding the Full Capabilities of the Robot before Implementation
• Not Fully Utilizing the Robots Capabilities
• Believing Robotics Are Too Complicated
• Believing There Is a Perfect Robotics System
All robots purchased from KC Robotics are rebuilt according to standards set by the 1999 ANSI/RIA R15.06 Document
ANSI/RIA STANDARDS 1999 R15.06 1.3.2 Rebuilt or re-deployed robots
Robots which are rebuilt or re-deployed shall comply with the standard in effect on the date of original manufacture. This does not preclude the addition of safety enhancements of this standard. Rebuilt robots are those which are overhauled and repaired to their original condition and manufacturer’s original or current specifications for that model robot including software changes. This includes overhaul and repair, reconditioning, refurbishment, or restoration. Redeployed robots are those which are physically moved and only with changes to the task program and end-effector.
The newest robot safety standard - ANSI/RIA/ISO 10218-1-2007 - covers new robots only.
Improve efficiency while maintaining a safe environment.
KC Robotics’ installation team insures that your robot is installed to meet the ANSI/RIA safety standards. They can also assist you in meeting industrial safety standards for all your automation.
Friesland Foods Cheese, a large producer of Edam Cheese in Holland, is using three Fanuc Robots to increase productivity. The Fanuc R-2000iB is used in a material handling application to grab trays of cheese and places them on a conveyor using vacuum cups. The process depends on the R-2000iB’s features of collision detection, sensing, and wrist roll motion to accurately and delicately move the individual cheeses. The conveyor eventually delivers the cheeses to a Fanuc M-710iC robot equipped with a gripper to pick up and rotate the cheeses and place them in boxes. Full boxes proceed to a Fanuc M-410i palletizing robot at the end of the line. The automated line increased productivity by 10%.
To “integrate a robot” means to interface the robot with a manufacturing process or peripheral device, creating a single system with seamless operation. In essence, integration automates the robot to the customer’s process. Integrators must develop end-of-arm tooling for the robot, work with PLC’s and relays, wire the system together, install safety devices, and program the robot to do the needed task.
Robotic Integration Steps:
1. Evaluate the customer’s needs and develop a concept of how the robot will perform the application.
2. Create drawings or prototypes to test the process.
3. Design and construct end-of-arm tooling for the robot.
4. Install the system in the customer’s manufacturing facility and program it to work with existing machines or manufacturing processes.
Examples of Robotic Integration Include:
• Pick and Place: The robot works with a conveyor system to pick up a product and palletize or box it.
• Welding: The robot is fitted with a torch for mig, tig, or other welding, and is integrated to a weld power supply and wire feeder. The part fixture is adapted to A/B tables, head and tail stocks, and tilt/rotate positioners for adequate weld positioning.
• Routing: The robot is fitted with an end-of-arm high speed spindle with a router to cut materials such as fiberglass. A variable-frequency drive is interfaced to the robot to control the router/spindle speed.
Other Robotic Definitions:
Interface: the place at which independent and often unrelated systems meet and act on or communicate with each other. (Meridian-Webster)
Integrate: to form, coordinate, or blend into a functioning or unified whole. (Meridian-Webster)
Types of Robotic Welding What is MIG Welding? MIG stands for Metal Inert Gas welding, also called Wire-feed. Mig is also referred as GMAW (Gas Metal Arc Welding). The “Metal” refers to the wire used to start the arc. It is shielded by inert gas. The feeding wire also acts as the filler rod. MIG is a semi-automatic process, and fairly easy to learn and use.
What is TIG Welding? TIG stands for Tungsten Inert Gas welding, also called GTAW (Gas Tungsten Arc Welding) and Heliarc® which was Linde’s trade name for the TIG process when it was introduced many years ago. The arc is started with a tungsten electrode, shielded by inert gas. The filler rod is fed into the weld puddle separately. A slower process than MIG, it produces a more precise weld and can be used at lower amperages for thinner metal and can be used on exotic metals. TIG does require quite a bit more time than MIG to learn. It is similar in technique to gas welding.
Fanuc Robotics has introduced its new LR Mate 200iC robot, the company’s next generation mini-robot offering maximum performance in a light, efficient, and accurate cell. The six-axis, LR Mate 200iC robot is significantly lighter and more compact than its predecessor. ARC Advisory Group, one of the leading research and advisory firms in manufacturing and supply chain solutions, rates the LR Mate 200iC as “best in class” for its wrist load capacity, repeatability, work envelope, and speed.
The LR Mate 200iC is designed to meet the needs of a variety of industries including metals, plastics, packaged and consumer goods, food, pharmaceuticals and medical devices. Its flexibility allows it to quickly adapt to small lot sizes, new styles and other modifications. The LR Mate 200iC gives manufacturers an affordable solution for small part and flexible production. Its slim and lightweight design maximizes flexibility for small and narrow workspaces.
The LR Mate 200iC has a load capacity of 5 kg and a reach of 704 mm. It can be mounted in a variety of positions including floor, tabletop, inside machines, angle and invert.
Applications for the LR Mate 200iC include:
Machine Tending/Parts Transfer
Assembly
Dispensing
Material Handling
Material Removal
In Fanuc’s words, “The new LR Mate 200iC is the flexible alternative to SCARA or Cartesian robots. Streamlined yet powerful, our latest mini robot is the perfect solution for accurate, high speed assembly and handling.”