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Different Treatment For certain  Properties? When does the 10% CAP Reset? - Recapture - School Board - Legislature
Where did it all begin??
With the run-up in property values during 2002-2006, many taxpayers had their assessments increase 20%,  30%, 50%, even 100%  or more.
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Because of taxpayer outcry, the Florida Legislature passed several bills during the 2007 regular session related to property taxes.
The first major property tax reform bill that passed was Senate Join Resolution Bill 4B  - which was called the  “Super Exemption”.  There was no CAP for non-HX in this bill.
The Supreme Court of Florida struck the Super Exemption from the ballot for being too confusing.
So…the Florida Legislature went back to the drawing board.  The Senate passed SJR2d and sent it to the House for passage.  The House debated the bill on October 29, 2007.
After much debate the house and the senate passed SJR2d – which allowed  Amendment 1  to be placed on the Florida Ballot on January 29, 2008.
The original House version called for a 5% CAP on non-homestead, but was revised to 10% by the Senate.  Many house members were against passage of the bill because of this change….others saw it differently..
The original House version called for a 5% CAP on non-homestead, but was revised to 10% by the Senate.  Many house members were against passage of the bill because of this change….others saw it differently..
On January 29, 2008, Florida voters passed Amendment 1, which brought a CAP to non-homestead properties for the first time.
JAN FEB MAR APR MAY JUN ,[object Object],[object Object],[object Object],[object Object],[object Object]
JAN FEB MAR APR MAY JUN The 10% CAP on Non-homestead properties was implemented with the creation of  two  new Florida Statutes.
F.S. 193.1554  Applies to properties with Nine (9) residential units or less and vacant residential land. F.S. 193.1555  Applies to properties with ten (10) residential units or more, commercial properties, industrial properties and non-residential land.
Applies a 10% CAP to all residential property types (9 units or less), including vacant residential land  (with the exception of Greenbelt  land.) Identical to 193.1554,  except the CAP is also reset on applicable properties when a “substantially complete” improvement  increases Just Value more than  25%. F.S. 193.1554  1 F.S. 193.1555  2
Is different treatment for certain non-HX properties constitutional?
Is different treatment for certain non-HX properties constitutional?
[object Object],[object Object],[object Object],[object Object],[object Object],Re-setting the CAP
When does the CAP get reset on  Non-homestead properties?
When does the CAP get reset on  Non-homestead properties?
[object Object],[object Object],Re-setting the CAP  Change of Ownership or Control
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Re-setting the CAP  Change of Ownership or Control What is a change of  ownership or control?
[object Object],Re-setting the CAP  Change of Ownership or Control
[object Object],[object Object],[object Object],[object Object],[object Object],Re-setting the CAP  Change of Ownership or Control Besides recording a deed, how does a taxpayer notify the P.A. of a change of ownership or control?
[object Object],Re-setting the CAP - Splits & Joins Before After
Before: Just Value -  $1,000,000 Assessed  -  $   800,000 Cap Amount  =  $  200,000 After: Just Value  $20,000 x 100 lots =  $2,000,000 Assessed Value $18,000 x 100 lots =  $ 1,800,000  Cap Amount =  $  200,000 Or $2,000 per lot CAP after Split Re-setting the CAP - Splits & Joins
Re-setting the CAP  Splits and Joins - Residential If an owner of an HX home wants to join a non-HX lot , do you reset the CAP on the home?  On the lot?  On Both?
Re-setting the CAP  Splits and Joins - Commercial How about joining 2 commercial properties – both with a nice CAP?
Re-setting the CAP  Splits and Joins - Commercial How about joining 2 commercial properties – both with a nice CAP?
[object Object],Re-setting the CAP  Splits and Joins – New Subs
[object Object],Re-setting the CAP  Splits and Joins – New Subs Since it was vacant acreage on January 1 it  should be valued  as such for the 2009 tax roll.
[object Object],Re-setting the CAP  Splits and Joins – New Subs
[object Object],[object Object],[object Object],[object Object],Re-setting the CAP  Splits and Joins – New Subs When is the value locked in for CAP purposes??
Re-setting the CAP  Splits and Joins – New Subs DOR says:  “The fact that the 2009 tax bills represent  only an apportioned share of the large parcel’s value  as of Jan 1 st  is an  administrative function  and does  not represent the base value for the lots” http://dor.myflorida.com/doe/property/faqs10cap.pdf
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Re-setting the CAP – 25% Improvement
Re-setting the CAP Why do some properties get reset upon a 25% increase in Just Value as a result of a physical improvement?
Re-setting the CAP Why do some properties get reset upon a 25% increase in Just Value as a result of a physical improvement?
Re-setting the CAP Be assured that members of the Florida House knew exactly what they were voting on.
Re-setting the CAP Be assured that members of the Florida House knew exactly what they were voting on.
Re-setting the CAP 193.1555 (5)(a)  A qualifying improvement means any  substantially completed   improvement that increases the just value of the property by at least 25 percent. What is  NOT  a  qualifying Improvement? Removing Adjustment for Large Vacancy Changing Quality from  Average to Excellent Base Rate increase of 30% In the CAMA system Any improvement that is  Not PHYSICAL
Does Recapture apply  to Non-Homestead CAP?
Does Recapture apply  to Non-Homestead CAP?
Is it really a 10% CAP? 193.1554/1555 (2)(a)  – “ For all levies other than school district levies.”...
School Districts represent about 40% of the total  millage  statewide Source:  Florida Department of Revenue
School Board Example: 2008 Just Value  $1,000,000 2008 Assessed Value $1,000,000 2008 Taxes $20,500 2009 Just Value $1,200,000 (20% increase) 2009  Non-school  Assessed Value $1,100,000 ( 10% capped ) 2009  School Board  Assessed Value $1,200,000 ( not Capped ) 2009 Non-school Taxes  (12.7 mills)  -  $13,970 2009 School Board Taxes (7.8 mills)  -  $  9,360 Total 2009 Taxes   $23,330 14% Increase in taxes
10% CAP Challenges USE  - An owner files for Homestead on one unit of a duplex.  He continues to rent the other half out. Now half the property is capped at 10% and the other half is capped at 3%.  You have 2 different base years on the same property.  How does your CAMA system track multiple assessed values on the same property?
10% CAP Challenges Ownership -  Three separate owners on a house.  Two reside with homestead and one does not (66.6% HX). Then one of the owners with HX moves out.  How to you reset the assessed value? Owner 1 retains 33.3% HX, but loses ½ the 3% CAP. Owner 2 who is moving, starts over with a 10% CAP a new base year.  Owner 3, who never had homestead, retains his 10% CAP, his original base year.  How does your CAMA system track multiple owners with different base years and CAPs?
10% CAP Challenges Value -  What happens when the owner of an existing apartment complex adds a swanky new swimming pool? You typically value apartment complexes using the income approach.  Since the pool is brand new, it’s considered new construction, and should go on above the CAP. But since the rents won’t go up for a year or so, there is no justification for increasing the value via income!
The 10% cap on non-homestead properties sunsets in 2018 and will require a vote to extend it.
POP QUIZ!!
Greenbelt barns do not  benefit from the 10% CAP. ANSWER: Since the  buildings  on Ag properties do not receive any benefit from the low Greebelt rates, they are protected by the 10% CAP. Pop Quiz!
If a taxpayer gets a site rezoned to commercial, the CAP should be removed since the  resulting value increased more than 25%. ANSWER: Since a rezoning is not a “physical” improvement, the CAP would not be removed.  Pop Quiz!
Does a rezoning remove the CAP?
Which state had the highest 2008 combined State & Local taxes paid – as a percentage of income? ,[object Object],[object Object],[object Object],[object Object],[object Object],Pop Quiz!
Which state had the highest 2008 combined State & Local taxes paid – as a percentage of income? ,[object Object],[object Object],[object Object],[object Object],[object Object],Pop Quiz! Source:  www.TaxFoundation.org
With 1 being the highest (N.J.) and Alaska being the lowest, where does Florida rank for state & Local taxes paid as a percentage of income? ,[object Object],[object Object],[object Object],[object Object],[object Object],Pop Quiz!
With 1 being the highest (N.J.) and Alaska being the lowest, where does Florida rank for state & Local taxes paid as a percentage of income? ,[object Object],[object Object],[object Object],[object Object],[object Object],Pop Quiz! Source:  www.TaxFoundation.org
Property taxes will continue to be under scrutiny and face further controls by the State.
Amendment 3  appearing on the  November 2010 Ballot ,[object Object],[object Object]
The Florida House and Senate are currently in session working closely together to improve Property Tax law. Click here for Live Web Cam
The Florida House and Senate are currently in session working closely together to improve Property Tax law.
Thank You! Tim Wilmath, MAI [email_address]

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Florida's 10% Assessment CAP on non-Homestead properties

  • 1.
  • 2.
  • 3.  
  • 4. Different Treatment For certain Properties? When does the 10% CAP Reset? - Recapture - School Board - Legislature
  • 5. Where did it all begin??
  • 6. With the run-up in property values during 2002-2006, many taxpayers had their assessments increase 20%, 30%, 50%, even 100% or more.
  • 7.
  • 8. Because of taxpayer outcry, the Florida Legislature passed several bills during the 2007 regular session related to property taxes.
  • 9. The first major property tax reform bill that passed was Senate Join Resolution Bill 4B - which was called the “Super Exemption”. There was no CAP for non-HX in this bill.
  • 10. The Supreme Court of Florida struck the Super Exemption from the ballot for being too confusing.
  • 11. So…the Florida Legislature went back to the drawing board. The Senate passed SJR2d and sent it to the House for passage. The House debated the bill on October 29, 2007.
  • 12. After much debate the house and the senate passed SJR2d – which allowed Amendment 1 to be placed on the Florida Ballot on January 29, 2008.
  • 13. The original House version called for a 5% CAP on non-homestead, but was revised to 10% by the Senate. Many house members were against passage of the bill because of this change….others saw it differently..
  • 14. The original House version called for a 5% CAP on non-homestead, but was revised to 10% by the Senate. Many house members were against passage of the bill because of this change….others saw it differently..
  • 15. On January 29, 2008, Florida voters passed Amendment 1, which brought a CAP to non-homestead properties for the first time.
  • 16.
  • 17. JAN FEB MAR APR MAY JUN The 10% CAP on Non-homestead properties was implemented with the creation of two new Florida Statutes.
  • 18. F.S. 193.1554 Applies to properties with Nine (9) residential units or less and vacant residential land. F.S. 193.1555 Applies to properties with ten (10) residential units or more, commercial properties, industrial properties and non-residential land.
  • 19. Applies a 10% CAP to all residential property types (9 units or less), including vacant residential land (with the exception of Greenbelt land.) Identical to 193.1554, except the CAP is also reset on applicable properties when a “substantially complete” improvement increases Just Value more than 25%. F.S. 193.1554 1 F.S. 193.1555 2
  • 20. Is different treatment for certain non-HX properties constitutional?
  • 21. Is different treatment for certain non-HX properties constitutional?
  • 22.
  • 23. When does the CAP get reset on Non-homestead properties?
  • 24. When does the CAP get reset on Non-homestead properties?
  • 25.
  • 26.
  • 27.
  • 28.
  • 29.
  • 30. Before: Just Value - $1,000,000 Assessed - $ 800,000 Cap Amount = $ 200,000 After: Just Value $20,000 x 100 lots = $2,000,000 Assessed Value $18,000 x 100 lots = $ 1,800,000 Cap Amount = $ 200,000 Or $2,000 per lot CAP after Split Re-setting the CAP - Splits & Joins
  • 31. Re-setting the CAP Splits and Joins - Residential If an owner of an HX home wants to join a non-HX lot , do you reset the CAP on the home? On the lot? On Both?
  • 32. Re-setting the CAP Splits and Joins - Commercial How about joining 2 commercial properties – both with a nice CAP?
  • 33. Re-setting the CAP Splits and Joins - Commercial How about joining 2 commercial properties – both with a nice CAP?
  • 34.
  • 35.
  • 36.
  • 37.
  • 38. Re-setting the CAP Splits and Joins – New Subs DOR says: “The fact that the 2009 tax bills represent only an apportioned share of the large parcel’s value as of Jan 1 st is an administrative function and does not represent the base value for the lots” http://dor.myflorida.com/doe/property/faqs10cap.pdf
  • 39.
  • 40. Re-setting the CAP Why do some properties get reset upon a 25% increase in Just Value as a result of a physical improvement?
  • 41. Re-setting the CAP Why do some properties get reset upon a 25% increase in Just Value as a result of a physical improvement?
  • 42. Re-setting the CAP Be assured that members of the Florida House knew exactly what they were voting on.
  • 43. Re-setting the CAP Be assured that members of the Florida House knew exactly what they were voting on.
  • 44. Re-setting the CAP 193.1555 (5)(a) A qualifying improvement means any substantially completed improvement that increases the just value of the property by at least 25 percent. What is NOT a qualifying Improvement? Removing Adjustment for Large Vacancy Changing Quality from Average to Excellent Base Rate increase of 30% In the CAMA system Any improvement that is Not PHYSICAL
  • 45. Does Recapture apply to Non-Homestead CAP?
  • 46. Does Recapture apply to Non-Homestead CAP?
  • 47. Is it really a 10% CAP? 193.1554/1555 (2)(a) – “ For all levies other than school district levies.”...
  • 48. School Districts represent about 40% of the total millage statewide Source: Florida Department of Revenue
  • 49. School Board Example: 2008 Just Value $1,000,000 2008 Assessed Value $1,000,000 2008 Taxes $20,500 2009 Just Value $1,200,000 (20% increase) 2009 Non-school Assessed Value $1,100,000 ( 10% capped ) 2009 School Board Assessed Value $1,200,000 ( not Capped ) 2009 Non-school Taxes (12.7 mills) - $13,970 2009 School Board Taxes (7.8 mills) - $ 9,360 Total 2009 Taxes $23,330 14% Increase in taxes
  • 50. 10% CAP Challenges USE - An owner files for Homestead on one unit of a duplex. He continues to rent the other half out. Now half the property is capped at 10% and the other half is capped at 3%. You have 2 different base years on the same property. How does your CAMA system track multiple assessed values on the same property?
  • 51. 10% CAP Challenges Ownership - Three separate owners on a house. Two reside with homestead and one does not (66.6% HX). Then one of the owners with HX moves out. How to you reset the assessed value? Owner 1 retains 33.3% HX, but loses ½ the 3% CAP. Owner 2 who is moving, starts over with a 10% CAP a new base year. Owner 3, who never had homestead, retains his 10% CAP, his original base year. How does your CAMA system track multiple owners with different base years and CAPs?
  • 52. 10% CAP Challenges Value - What happens when the owner of an existing apartment complex adds a swanky new swimming pool? You typically value apartment complexes using the income approach. Since the pool is brand new, it’s considered new construction, and should go on above the CAP. But since the rents won’t go up for a year or so, there is no justification for increasing the value via income!
  • 53. The 10% cap on non-homestead properties sunsets in 2018 and will require a vote to extend it.
  • 55. Greenbelt barns do not benefit from the 10% CAP. ANSWER: Since the buildings on Ag properties do not receive any benefit from the low Greebelt rates, they are protected by the 10% CAP. Pop Quiz!
  • 56. If a taxpayer gets a site rezoned to commercial, the CAP should be removed since the resulting value increased more than 25%. ANSWER: Since a rezoning is not a “physical” improvement, the CAP would not be removed. Pop Quiz!
  • 57. Does a rezoning remove the CAP?
  • 58.
  • 59.
  • 60.
  • 61.
  • 62. Property taxes will continue to be under scrutiny and face further controls by the State.
  • 63.
  • 64. The Florida House and Senate are currently in session working closely together to improve Property Tax law. Click here for Live Web Cam
  • 65. The Florida House and Senate are currently in session working closely together to improve Property Tax law.
  • 66. Thank You! Tim Wilmath, MAI [email_address]

Notes de l'éditeur

  1. Custom animation effects: Shrink and position circular pictures(Intermediate)Tip: This slide design includes three large, circle-shaped pictures. Each picture has a 12” diameter and is larger than the slide. You will want to use drawing guides to reproduce the effects on this slide.To display and set the drawing guides, do the following:On the Home tab, in the Slides group, click Layout, and then click Blank. On the View tab, in the Show/Hide group, select Ruler. Right-click the slide background and select Grid and Guides. In the Grid and Guides dialog box, under Guidesettings, select Displaydrawingguideson screen. (Note: One horizontal and one vertical guide will display on the slide at 0.00, the default position. As you drag the guides, the cursor will display the new position.) Do the following on the slide:Press and hold CTRL, select the vertical guide, and then drag it left to the 2.83 position. Press and hold CTRL, select the vertical guide, and then drag it right to the 2.83 position.Press and hold CTRL, select the horizontal guide, and then drag it up to the 0.83 position.To reproduce the first animated picture effect on this slide, do the following:On the Insert tab, in the Illustrations group, click Picture. In the Insert Picture dialog box, select a picture and then click Insert.On the slide, select the picture. Under PictureTools, on the Format tab, in the PictureStyles group, click Picture Shape, and then under BasicShapes click Oval (first row, first option from the left).Select the oval picture. Under Picture Tools, on the Format tab, in the bottom right corner of the Size group, click the Size and Position dialog box launcher. In the Size and Position dialog box, on the Size tab, resize or crop the picture as needed so that under Size and rotate, the Height box is set to 12” and the Width box is set to 12”. Resize the picture under Size and rotate by entering values into the Height and Width boxes. Crop the picture under Crop from by entering values into the Left, Right, Top, and Bottom boxes. On the Home tab, in the Drawing group, click Arrange, point to Align, and then do the following:Click Align to Slide.Click AlignCenter.Click AlignMiddle. On the Animations tab, in the Animations group, click CustomAnimation.On the slide, select the picture. In the CustomAnimation task pane, do the following:Click Add Effect, point to Entrance, and then click MoreEffects. In the Add Entrance Effect dialog box, under Subtle, click Fade, and then click OK. Under Modify: Fade, do the following:In the Start list, select With Previous.In the Speed list, select Medium.Click Add Effect, point to Emphasis, and then click MoreEffects. In the Add Emphasis Effect dialog box, under Basic, click Grow/Shrink, and then click OK. Under Modify: Grow/Shrink, do the following: In the Start list, select After Previous. In the Size list, in the Custom box, enter 20%, and then press ENTER. In the Speed list, select Medium.Click Add Effect, point to Motion Paths, and then click Left. Under Modify: Left, do the following:In the Start list, select With Previous.In the Speed list, select Medium.In the Custom Animation task pane, select the third animation effect (left motion path for the first picture). On the slide, select the left motion path. Point to the endpoint (red arrow) of the selected motion path until the cursor becomes a two-headed arrow. Drag the endpoint to the intersection of the drawing guides in the upper left area of the slide (2.83 vertical left and 0.83 horizontal top).To reproduce the second animated picture effect on this slide, do the following:On the Insert tab, in the Illustrations group, click Picture. In the Insert Picture dialog box, select a picture and then click Insert.On the slide, select the picture. Under PictureTools, on the Format tab, in the PictureStyles group, click Picture Shape, and then under BasicShapes click Oval (first row, first option from the left).Select the oval picture. Under Picture Tools, on the Format tab, in the bottom right corner of the Size group, click the Size and Position dialog box launcher. In the Size and Position dialog box, on the Size tab, resize or crop the picture as needed so that under Size and rotate, the Height box is set to 12” and the Width box is set to 12”. Resize the picture under Size and rotate by entering values into the Height and Width boxes. Crop the picture under Crop from by entering values into the Left, Right, Top, and Bottom boxes. On the Home tab, in the Drawing group, click Arrange, point to Align, and then do the following:Click Align to Slide.Click AlignCenter.Click AlignMiddle. On the Animations tab, in the Animations group, click CustomAnimation.On the slide, select the picture. In the CustomAnimation task pane, do the following:Click Add Effect, point to Entrance, and then click MoreEffects. In the Add Entrance Effect dialog box, under Subtle, click Fade, and then click OK. Under Modify: Fade, do the following:In the Start list, select With Previous.In the Speed list, select Medium.Click Add Effect, point to Emphasis, and then click MoreEffects. In the Add Emphasis Effect dialog box, under Basic, click Grow/Shrink, and then click OK. Under Modify: Grow/Shrink, do the following: In the Start list, select After Previous. In the Size list, in the Custom box, enter 20%, and then press ENTER. In the Speed list, select Medium.Click Add Effect, point to Motion Paths, and then click Up. Under Modify: Up, do the following:In the Start list, select With Previous.In the Speed list, select Medium.In the Custom Animation task pane, select the sixth animation effect (up motion path for the second picture). On the slide, point to the endpoint (red arrow) of the selected motion path until the cursor becomes a two-headed arrow. Drag the endpoint to the intersection of the drawing guides in the upper middle area of the slide (0.00 vertical and 0.83 horizontal top). To reproduce the third animated picture effect on this slide, do the following:On the Insert tab, in the Illustrations group, click Picture. In the Insert Picture dialog box, select a picture and then click Insert.On the slide, select the picture. Under PictureTools, on the Format tab, in the PictureStyles group, click Picture Shape, and then under BasicShapes click Oval (first row, first option from the left).Select the oval picture. Under Picture Tools, on the Format tab, in the bottom right corner of the Size group, click the Size and Position dialog box launcher. In the Size and Position dialog box, on the Size tab, resize or crop the picture as needed so that under Size and rotate, the Height box is set to 12” and the Width box is set to 12”. Resize the picture under Size and rotate by entering values into the Height and Width boxes. Crop the picture under Crop from by entering values into the Left, Right, Top, and Bottom boxes. On the Home tab, in the Drawing group, click Arrange, point to Align, and then do the following:Click Align to Slide.Click AlignCenter.Click AlignMiddle. On the Animations tab, in the Animations group, click CustomAnimation.On the slide, select the picture. In the CustomAnimation task pane, do the following:Click Add Effect, point to Entrance, and then click MoreEffects. In the Add Entrance Effect dialog box, under Subtle, click Fade, and then click OK. Under Modify: Fade, do the following:In the Start list, select With Previous.In the Speed list, select Medium.Click Add Effect, point to Emphasis, and then click MoreEffects. In the Add Emphasis Effect dialog box, under Basic, click Grow/Shrink, and then click OK. Under Modify: Grow/Shrink, do the following: In the Start list, select After Previous. In the Size list, in the Custom box, enter 20%, and then press ENTER. In the Speed list, select Medium.Click Add Effect, point to Motion Paths, and then click Right. Under Modify: Right, do the following:In the Start list, select With Previous.In the Speed list, select Medium.In the Custom Animation task pane, select the ninth animation effect (right motion path for the third picture). On the slide, point to the endpoint (red arrow) of the selected motion path until the cursor becomes a two-headed arrow. Drag the endpoint to the intersection of the drawing guides in the upper right area of the slide (0.83 horizontal top and 2.83 vertical right). To reproduce the animated text effects on this slide, do the following:On the Insert tab, in the Text group, click TextBox. On the slide, drag to draw a text box.Enter text in the text box, and then select the text. On the Home tab, in the Font group, select Candara from the Font list, select 24 from the Font Size list, click the arrow next to Font Color, and then under Theme Colors click White, Background 1 (first row, first option from the left).On the Home tab, in the Paragraph group, click Center.On the slide, select the text box. On the Home tab, in the Clipboard group, click the arrow under Paste, and then click Duplicate. Repeat this process once more for a total of three text boxes.Click in the duplicate text boxes, and then edit the text. Select the first text box, and then drag it on the slide so that it is centered on the left vertical drawing guide at 2.83 and below the horizontal drawing guide at 0.00.Select the second text box, and then drag it on the slide so that it is centered on the vertical drawing guide at 0.00 and below the horizontal drawing guide at 0.00.Select the third text box, and then drag it on the slide so that it is centered on the right vertical drawing guide at 2.83 and below the horizontal drawing guide at 0.00.On the slide, select the first (left) text box. In the CustomAnimation task pane, do the following:Click Add Effect, point to Entrance, and then click MoreEffects. In the Add Entrance Effect dialog box, under Moderate, click Descend, and then click OK. Under Modify: Descend, in the Start list, select With Previous.Under Modify: Descend, in the Speed list, select Fast.Also in the CustomAnimation task pane, click the arrow to the right of the 10th animation effect (descend effect for the first text box), and then click Timing. In the Descend dialog box, on the Timing tab, in the Delay box, enter 2, and then click OK.On the slide, select the second (center) text box. In the CustomAnimation task pane, do the following:Click Add Effect, point to Entrance, and then click MoreEffects. In the Add Entrance Effect dialog box, under Moderate, click Descend, and then click OK. Under Modify: Descend, in the Start list, select With Previous.Under Modify: Descend, in the Speed list, select Fast.Also in the CustomAnimation task pane, click the arrow to the right of the 10th animation effect (descend effect for the first text box), and then click Timing. In the Descend dialog box, on the Timing tab, in the Delay box, enter 3, and then click OK.On the slide, select the third (right) text box. In the CustomAnimation task pane, do the following:Click Add Effect, point to Entrance, and then click MoreEffects. In the Add Entrance Effect dialog box, under Moderate, click Descend, and then click OK. Under Modify: Descend, in the Start list, select With Previous.Under Modify: Descend, in the Speed list, select Fast.Also in the CustomAnimation task pane, click the arrow to the right of the 10th animation effect (descend effect for the first text box), and then click Timing. In the Descend dialog box, on the Timing tab, in the Delay box, enter 4, and then click OK.To reproduce the background effects on this slide, do the following:On the Design tab, in the bottom right corner of the Background group, click the FormatBackground dialog box launcher. In the FormatBackground dialog box, in the left pane, click Fill. In the Fill pane, click Picture or text fill, and then under InsertFrom, click File. In the Insert Picture dialog box, select a picture and then click Insert.Also the FormatBackground dialog box, in the left pane, click Picture. In the Picture pane, click the button next to Recolor, and then under ColorModes click Grayscale (first option from the left).
  2. Timeline graphic with pictures(Intermediate)To reproduce the picture effects on this slide, do the following:On the Home tab, in the Slides group, click Layout, and then click Blank.On the Insert tab, in the Illustrations group, click Picture. In the Insert Picture dialog box, select a picture and then click Insert. Select the picture. Under Picture Tools, on the Format tab, in the bottom right corner of the Size group, click the Size and Position dialog box launcher.In the Size and Position dialog box, on the Size tab, resize or crop the picture as needed so that under Size and rotate, the Height box is set to 2.65” and the Width box is set to 9”. Resize the picture under Size and rotate by entering values into the Height and Width boxes. Crop the picture under Crop from by entering values into the Left, Right, Top, and Bottom boxes. Under Picture Tools, in the Format tab, in the Picture Styles group, click Picture Shape, and then under Rectangles click Round Same Side Corner Rectangle (eighth option from the left).Drag the top yellow diamond adjustment handle slightly to the right to decrease the amount of rounding on the corners. Under Picture Tools, in the Format tab, in the Picture Styles group, click Picture Effects, point to Shadow, and then under Inner click Inside Center (second row, second option from the left).To reproduce the timeline effects on this slide, do the following:On the Home tab, in the Drawing group, click Shapes, and then under Rectangles click Rectangle (first option from the left). On the slide, drag to draw a rectangle.Select the rectangle. Under Drawing Tools, on the Format tab, in the Size group, do the following:In the Shape Height box, enter 0.73”.In the Shape Width box, enter 9”.On the Home tab, in the bottom right corner of the Drawing group, click the Format Shape dialog box launcher. In the Format Shape dialog box, click Fill in the left pane, select Solid fill in the Fill pane, and then do the following:Click the button next to Color, and then under Theme Colors click Black, Text 1, Lighter 35% (third row, second option from the left).In the Transparency box, enter 20%.Also in the Format Shape dialog box, click Line Color in the left pane, and then in the right pane, select No line. Also in the Format Shape dialog box, click Shadow in the left pane. In the right pane, click the button next to Presets, and then under Inner click Inside Center (second row, second option from the left). Drag the rectangle onto the bottom of the picture. Press and hold SHIFT and select the rectangle and the picture. On the Home tab, in the Drawing group, click Arrange, point to Align, and then do the following: Click Align Selected Objects. Click Align Center.Click Align Top.Click Align to Slide.Click Align Center. To reproduce the month labels for the timeline, do the following:On the Insert tab, in the Text group, click Text Box, and then on the slide, drag to draw the text box.Enter text in the text box (in this example the text is “JAN”), select the text, and then on the Home tab, in the Font group, select Gil Sans MT Condensed from the Font list, select 18 from the Font Size list, click the arrow next to Font Color, and then under Theme Colors click White, Background 1, Darker 35% (fifth row, first option from the left).On the Home tab, in the Paragraph group, click Center to center the text in the text box. Select the text box. On the Home tab, in the Clipboard group, click the arrow under Paste, and then click Duplicate. Repeat the process until there is a total of six text boxes. On the slide, drag the text boxes onto the rectangle to form a timeline. On the Home tab, in the Editing group, click Select, and then click Selection Pane. In the Selection and Visibility pane, press and hold CTRL and select all six text boxes and the rectangle.On the Home tab, in the Drawing group, click Arrange, point to Align, and then do the following:Click Align Selected Objects.Click Align Middle. In the Selection and Visibility pane, press and hold CTRL and cancel the selection of the rectangle, keeping the text boxes selected. On the Home tab, in the Drawing group, click Arrange, point to Align, and then do the following:Click Align to Slide.Click Distribute Horizontally. To change the text in the duplicate text boxes, click in each text box and edit the text.To change the color of the second text box from the left, select the text box, and then on the Home tab, in the Font group, click the arrow next to Font Color, and then under Theme Colors click White, Background 1 (first row, first option from the left). To reproduce the vertical line with text effects on this slide, do the following:On the Home tab, in the Drawing group, click Shapes, and then under Lines click Line (first option from the left).Press and hold SHIFT, and then drag on the slide to draw a straight, vertical line. Select the line. Under Drawing Tools, on the Format tab, in the Size group, in the Shape Width box, enter 1.2”.On the Home tab, in the bottom right corner of the Drawing group, click the Format Shape dialog box launcher. In the Format Shape dialog box, click Line Color in the left pane, and then do the following in the right pane:Select Solid line.Click the button next to Color, and then under Theme Colors click White, Background 1, Darker 25% (fourth row, first option from the left).Also in the Format Shape dialog box, click Line Style in the left pane, and then do the following in the right pane:In the Width box, enter 0.75 pt.Under Arrow Settings, click the button next to Begin type, and then click Oval Arrow (second row, third option from the left).Click the button next to Begin size, and then click Arrow L Size 1 (first row, first option from the left).Click the button next to End type, and then enter Oval Arrow (second row, third option from the left).Click the button next to End size, and then enter Arrow R Size 1 (first row, first option from the left).On the Home tab, in the Clipboard group, click the arrow under Paste, and then click Duplicate. Select the duplicate line. Under Drawing Tools, on the Format tab, in the Size group, in the Shape Width box, enter 2.6”.Press and hold SHIFT and select both lines. On the Home tab, in the Drawing group, click Arrange, and then do the following:Point to Align, and then click Align Selected Objects.Point to Align, and then click Align Center.Drag both lines together on the slide to position them under one of the timeline month labels. Press and hold SHIFT and select both lines and the text box they are under. On the Home tab, in the Drawing group, click Arrange, and then do the following:Click Align Selected Objects.Click Align Center.On the Insert tab, in the Text group, click Text Box, and then on the slide, drag to draw the text box.Enter text in the text box, select the text, and then on the Home tab, in the Font group, select Gill Sans MT from the Font list, select 20 from the Font Size list, and then click the arrow next to Font Color and click White, Background 1 (first row, first option from the left).On the Home tab, in the Paragraph group, click Align Text Left to align the text left in the text box. On the slide, drag the text box to position it to the right of the vertical line. To reproduce the background on this slide, do the following:Right-click the slide background area, and then click Format Background. In the Format Background dialog box, click Fill in the left pane, select Gradient fill in the Fill pane, and then do the following:In the Type list, select Linear.Click the button next to Direction, and then click Linear Down (first row, second option from the left).Under Gradient stops, click Add or Remove until two stops appear in the drop-down list.Also under Gradient stops, customize the gradient stops that you added as follows:Select Stop 1 from the list, and then do the following:In the Stop position box, enter 50%.Click the button next to Color, and then under Theme Colors click Black, Text 1 (first row, second option from the left).Select Stop 2 from the list, and then do the following:In the Stop position box, enter 99%.Click the button next to Color, and then under Theme Colors click Black, Text 1, Lighter 35% (third row, second option from the left).
  3. Timeline graphic with pictures(Intermediate)To reproduce the picture effects on this slide, do the following:On the Home tab, in the Slides group, click Layout, and then click Blank.On the Insert tab, in the Illustrations group, click Picture. In the Insert Picture dialog box, select a picture and then click Insert. Select the picture. Under Picture Tools, on the Format tab, in the bottom right corner of the Size group, click the Size and Position dialog box launcher.In the Size and Position dialog box, on the Size tab, resize or crop the picture as needed so that under Size and rotate, the Height box is set to 2.65” and the Width box is set to 9”. Resize the picture under Size and rotate by entering values into the Height and Width boxes. Crop the picture under Crop from by entering values into the Left, Right, Top, and Bottom boxes. Under Picture Tools, in the Format tab, in the Picture Styles group, click Picture Shape, and then under Rectangles click Round Same Side Corner Rectangle (eighth option from the left).Drag the top yellow diamond adjustment handle slightly to the right to decrease the amount of rounding on the corners. Under Picture Tools, in the Format tab, in the Picture Styles group, click Picture Effects, point to Shadow, and then under Inner click Inside Center (second row, second option from the left).To reproduce the timeline effects on this slide, do the following:On the Home tab, in the Drawing group, click Shapes, and then under Rectangles click Rectangle (first option from the left). On the slide, drag to draw a rectangle.Select the rectangle. Under Drawing Tools, on the Format tab, in the Size group, do the following:In the Shape Height box, enter 0.73”.In the Shape Width box, enter 9”.On the Home tab, in the bottom right corner of the Drawing group, click the Format Shape dialog box launcher. In the Format Shape dialog box, click Fill in the left pane, select Solid fill in the Fill pane, and then do the following:Click the button next to Color, and then under Theme Colors click Black, Text 1, Lighter 35% (third row, second option from the left).In the Transparency box, enter 20%.Also in the Format Shape dialog box, click Line Color in the left pane, and then in the right pane, select No line. Also in the Format Shape dialog box, click Shadow in the left pane. In the right pane, click the button next to Presets, and then under Inner click Inside Center (second row, second option from the left). Drag the rectangle onto the bottom of the picture. Press and hold SHIFT and select the rectangle and the picture. On the Home tab, in the Drawing group, click Arrange, point to Align, and then do the following: Click Align Selected Objects. Click Align Center.Click Align Top.Click Align to Slide.Click Align Center. To reproduce the month labels for the timeline, do the following:On the Insert tab, in the Text group, click Text Box, and then on the slide, drag to draw the text box.Enter text in the text box (in this example the text is “JAN”), select the text, and then on the Home tab, in the Font group, select Gil Sans MT Condensed from the Font list, select 18 from the Font Size list, click the arrow next to Font Color, and then under Theme Colors click White, Background 1, Darker 35% (fifth row, first option from the left).On the Home tab, in the Paragraph group, click Center to center the text in the text box. Select the text box. On the Home tab, in the Clipboard group, click the arrow under Paste, and then click Duplicate. Repeat the process until there is a total of six text boxes. On the slide, drag the text boxes onto the rectangle to form a timeline. On the Home tab, in the Editing group, click Select, and then click Selection Pane. In the Selection and Visibility pane, press and hold CTRL and select all six text boxes and the rectangle.On the Home tab, in the Drawing group, click Arrange, point to Align, and then do the following:Click Align Selected Objects.Click Align Middle. In the Selection and Visibility pane, press and hold CTRL and cancel the selection of the rectangle, keeping the text boxes selected. On the Home tab, in the Drawing group, click Arrange, point to Align, and then do the following:Click Align to Slide.Click Distribute Horizontally. To change the text in the duplicate text boxes, click in each text box and edit the text.To change the color of the second text box from the left, select the text box, and then on the Home tab, in the Font group, click the arrow next to Font Color, and then under Theme Colors click White, Background 1 (first row, first option from the left). To reproduce the vertical line with text effects on this slide, do the following:On the Home tab, in the Drawing group, click Shapes, and then under Lines click Line (first option from the left).Press and hold SHIFT, and then drag on the slide to draw a straight, vertical line. Select the line. Under Drawing Tools, on the Format tab, in the Size group, in the Shape Width box, enter 1.2”.On the Home tab, in the bottom right corner of the Drawing group, click the Format Shape dialog box launcher. In the Format Shape dialog box, click Line Color in the left pane, and then do the following in the right pane:Select Solid line.Click the button next to Color, and then under Theme Colors click White, Background 1, Darker 25% (fourth row, first option from the left).Also in the Format Shape dialog box, click Line Style in the left pane, and then do the following in the right pane:In the Width box, enter 0.75 pt.Under Arrow Settings, click the button next to Begin type, and then click Oval Arrow (second row, third option from the left).Click the button next to Begin size, and then click Arrow L Size 1 (first row, first option from the left).Click the button next to End type, and then enter Oval Arrow (second row, third option from the left).Click the button next to End size, and then enter Arrow R Size 1 (first row, first option from the left).On the Home tab, in the Clipboard group, click the arrow under Paste, and then click Duplicate. Select the duplicate line. Under Drawing Tools, on the Format tab, in the Size group, in the Shape Width box, enter 2.6”.Press and hold SHIFT and select both lines. On the Home tab, in the Drawing group, click Arrange, and then do the following:Point to Align, and then click Align Selected Objects.Point to Align, and then click Align Center.Drag both lines together on the slide to position them under one of the timeline month labels. Press and hold SHIFT and select both lines and the text box they are under. On the Home tab, in the Drawing group, click Arrange, and then do the following:Click Align Selected Objects.Click Align Center.On the Insert tab, in the Text group, click Text Box, and then on the slide, drag to draw the text box.Enter text in the text box, select the text, and then on the Home tab, in the Font group, select Gill Sans MT from the Font list, select 20 from the Font Size list, and then click the arrow next to Font Color and click White, Background 1 (first row, first option from the left).On the Home tab, in the Paragraph group, click Align Text Left to align the text left in the text box. On the slide, drag the text box to position it to the right of the vertical line. To reproduce the background on this slide, do the following:Right-click the slide background area, and then click Format Background. In the Format Background dialog box, click Fill in the left pane, select Gradient fill in the Fill pane, and then do the following:In the Type list, select Linear.Click the button next to Direction, and then click Linear Down (first row, second option from the left).Under Gradient stops, click Add or Remove until two stops appear in the drop-down list.Also under Gradient stops, customize the gradient stops that you added as follows:Select Stop 1 from the list, and then do the following:In the Stop position box, enter 50%.Click the button next to Color, and then under Theme Colors click Black, Text 1 (first row, second option from the left).Select Stop 2 from the list, and then do the following:In the Stop position box, enter 99%.Click the button next to Color, and then under Theme Colors click Black, Text 1, Lighter 35% (third row, second option from the left).
  4. Custom animation effects: line sweeps in picture and text(Basic)To reproduce the shape effects on this slide, do the following:On the Home tab, in the Slides group, click Layout, and then click Blank.On the Home tab, in the Drawing group, click Shapes, and then under Lines click Line (first option from the left).On the slide, press and hold SHIFT, and then drag to draw a straight, vertical line.Select the line. Under DrawingTools, on the Format tab, in the Size group, in the Shape Width box, enter 7.5”.Under DrawingTools, on the Format tab, in the ShapeStyles group, click the Format Shape dialog box launcher. In the Format Shape dialog box, click LineColor in the left pane. In the LineColor pane, select Solidline, click the button next to Color, and then under ThemeColors click Black, Text 1 (first row, second option from the left).Also in the Format Shape dialog box, click LineStyle in the left pane. In the LineStyle pane, in the Weight box, enter 2 pt.Under DrawingTools, on the Format tab, in the ShapeStyles group, click ShapeEffects, point to Glow, and then under GlowVariations click Accent color 1, 5 pt glow (first row, first option from the left). Under DrawingTools, on the Format tab, in the ShapeStyles group, click ShapeEffects, point to Glow, point to MoreGlowColors, and then under ThemeColors click White, Background 1 (first row, first option from the left).On the Home tab, in the Drawing group, click Arrange, point to Align, and then do the following:Click Align to Slide.Click AlignCenter.Click AlignMiddle.On the slide, select the line. On the Home tab, in the Clipboard group, click the arrow under Paste, and then click Duplicate.Drag the duplicate line slightly off the right edge of the slide.With the duplicate line still selected, on the Home tab, in the Drawing group, click Arrange, point to Align, and then do the following: Click Align to Slide. Click Align Middle.On the Insert tab, in the Illustrations group, click Picture. In the InsertPicture dialog box, select a picture, and then click Insert.On the slide, select the picture. Under Picture Tools, on the Format tab, in the bottom right corner of the Size group, click the Size and Position dialog box launcher. In the Size and Position dialog box, on the Size tab, resize or crop the picture as needed so that under Size and rotate, the Height box is set to 7.5” and the Width box is set to 5”. Resize the picture under Size and rotate by entering values into the Height and Width boxes. Crop the picture under Crop from by entering values into the Left, Right, Top, and Bottom boxes. On the Home tab, in the Drawing group, click Arrange, point to Align, and then do the following:Click Align to Slide.Click AlignRight.Click AlignMiddle.To reproduce the text effects on this slide, do the following:On the Insert tab, in the Illustrations group, click TextBox. On the slide, drag to draw a text box.Enter text in the text box, and then select the text. On the Home tab, in the Font group, do the following:In the Font list, select Arial.In the FontSize list, select 28.Click Bold.Click the button next to FontColor, and then under ThemeColors click White, Background 1 (first row, first option from the left).On the Home tab, in the Paragraph group, click AlignTextRight to align the text right in the text box. Drag the text box onto the left half of the slide.To reproduce the background effects on this slide, do the following:Right-click the slide background area, and then click Format Background. In the Format Background dialog box, click Fill in the left pane, select Gradient fill in the Fill pane, and then do the following:In the Type list, select Linear.Click the button next to Direction, and then click Linear Down (first row, second option from the left).Under Gradient stops, click Add or Remove until two stops appear in the drop-down list.Also under Gradient stops, customize the gradient stops that you added as follows:Select Stop 1 from the list, and then do the following:In the Stop position box, enter 40%.Click the button next to Color, and then click Black, Text 1 (first row, second option from the left).Select Stop 2 from the list, and then do the following: In the Stop position box, enter 100%.Click the button next to Color, and then click Black, Text 1, Lighter 50% (second row, second option from the left).To reproduce the animation effects on this slide, do the following:On the Animations tab, in the Animations group, click CustomAnimation. Select the line off the right edge of the slide. In the CustomAnimation task pane, do the following:Click AddEffect, point to Entrance, and then click MoreEffects. In the AddEntranceEffect dialog box, under Basic, click FlyIn.Select the animation effect (fly-in effect for the second line). Under Modify: Fly In,do the following:In the Start list, select After Previous.In the Direction list, select FromLeft.In the Speed list, select Fast.On the Home tab, in the Editing group, click Select, and then click Selection Pane.In the Selection and Visibility pane, select the first line you created (in the middle of the slide). In the CustomAnimation task pane, do the following:Click AddEffect, point to Entrance, and then click MoreEffects. In the AddEntranceEffect dialog box, under Basic, click FlyIn.Select the second animation effect (fly-in effect for the first line). Under Modify: Fly In,do the following:In the Start list, select AfterPrevious.In the Direction list, select FromRight.In the Speed list, select Fast.On the slide, select the picture. In the CustomAnimation task pane, do the following:Click AddEffect, point to Entrance, and then click MoreEffects. In the AddEntranceEffect dialog box, under Basic, click Wipe.Select the third animation effect (wipe effect for the picture). Under Modify: Wipe,do the following:In the Start list, select WithPrevious.In the Direction list, select FromRight.In the Speed list, select Fast.On the slide, select the text box. In the CustomAnimation task pane, do the following:Click AddEffect, point to Entrance, and then click MoreEffects. In the AddEntranceEffect dialog box, under Basic, click FlyIn.Select the fourth animation effect (fly-in effect for the text box). Under Modify: Fly In,do the following:In the Start list, select WithPrevious.In the Direction list, select FromRight.In the Speed list, select Fast.
  5. Picture with three text columns(Intermediate)To reproduce the picture effects on this slide, do the following:On the Home tab, in the Slides group, click Layout, and then click Blank.On the Insert tab, in the Illustrations group, click Picture. In the Insert Picture dialog box, select a picture and then click Insert. Select the picture. Under Picture Tools, on the Format tab, in the bottom right corner of the Size group, click the Size and Position dialog box launcher.In the Size and Position dialog box, on the Size tab, resize or crop the picture as needed so that under Size and rotate, the Height box is set to 1.48” and the Width box is set to 9.17”. Resize the picture under Size and rotate by entering values into the Height and Width boxes. Crop the picture under Crop from by entering values into the Left, Right, Top, and Bottom boxes. On the Home tab, in the bottom right corner of the Drawing group, click the Format Shape dialog box launcher. In the Format Shape dialog box, click Line Color in the left pane, select Gradient line in the right pane, and then do the following:In the Type list, select Linear. Click the button next to Direction, and then click Linear Up (second row, second option from the left). Under Gradient stops, click Add or Remove until two stops appear in the drop-down list.Also under Gradient stops, customize the gradient stops that you added as follows:Select Stop 1 from the list, and then do the following:In the Stop position box, enter 0%.Click the button next to Color, and then under Theme Colors click White, Background 1 (first row, first option from the left).Select Stop 2 from the list, and then do the following:In the Stop position box, enter 100%.Click the button next to Color, and then under Theme Colors click White, Background 1, Darker 25% (fourth row, first option from the left).Also in the Format Shape dialog box, click Line Style in the left pane, and then in the right pane, in the Width box, enter 1 pt. On the Home tab, in the Drawing group, click Shape Effects, point to Glow,and then do the following:Under Glow Variations,select any option in the first row (5 pt glow options).Point to More Glow Colors, and then under Theme Colors click White, Background 1, Darker 25% (fourth row, first option from the left).On the Home tab, in the Drawing group, click Arrange, point to Align, and then click Align Center.To reproduce the first column heading on this slide, do the following:On the Home tab, in the Drawing group, click Shapes, and then under Rectangles, click Rectangle (first option from the left). On the slide, drag to draw a rectangle.Under Drawing Tools, on the Format tab, in the Size group, do the following:In the Shape Height box, enter 1”.In the Shape Width box, enter 2.92”.On the Home tab, in the bottom right corner of the Drawing group, click the Format Shape dialog box launcher. In the Format Shape dialog box, click Fill in the left pane, select Gradient fill in the right pane, and then do the following:In the Type list, select Linear.Click the button next to Direction, and then click Linear Down (first row, second option from the left).Under Gradient stops, click Add or Remove until two stops appear in the drop-down list.Also under Gradient stops, customize the gradient stops that you added as follows:Select Stop 1 from the list, and then do the following:In the Stop position box, enter 32%.Click the button next to Color, and then under Theme Colors click Tan, Background 2 (first row, third option from the left).Select Stop 2 from the list, and then do the following:In the Stop position box, enter 100%.Click the button next to Color, and then under Theme Colors click Tan, Background 2, Darker 25% (third row, third option from the left).Also in the Format Shape dialog box, click Line Color in the left pane, select Gradient line in the Line Color pane, and then do the following:In the Type list, select Linear.Click the button next to Direction, and then click Linear Up (second row, second option from the left).Under Gradient stops, click Add or Remove until two stops appear in the drop-down list.Also under Gradient stops, customize the gradient stops that you added as follows:Select Stop 1 from the list, and then do the following:In the Stop position box, enter 0%.Click the button next to Color, and then under Theme Colors click White, Background 1 (first row, first option from the left).Select Stop 2 from the list, and then do the following:In the Stop position box, enter 100%.Click the button next to Color, and then under Theme Colors click White, Background 1, Darker 25% (fourth row, first option from the left).Also in the Format Shape dialog box, click Line Style in the left pane. In the right pane, in the Width box, enter 1 pt. On the Home tab, in the Drawing group, click Shape Effects, point to Glow, and then do the following:Under Glow Variations,select any option in the first row (5 pt glow options).Point to More Glow Colors, and then under Theme Colors click White, Background 1, Darker 25% (fourth row, first option from the left).On the slide, right-click the rectangle and then click Edit Text. Enter text in the text box and select the text. On the Home tab, in the Font group, select Gill Sans MT from the Font list and then select 24 from the Font Size list.On the Home tab, in the Paragraph group, click Align Text Left to align the text left within the text box.Under Drawing Tools, on the Format tab, in the WordArt Styles group, click the arrow next to Text Fill, and then under Theme Colors click Tan, Background 2, Darker 75% (fifth row, third option from the left). On the Home tab, in the bottom-right corner of the Drawing group, click the Format Shapes dialog box launcher. In the Format Shapes dialog box, click Text Box in the left pane. In the right pane, under Internal margin, enter 1” in the Left box to increase the left margin in the rectangle to accommodate the embossed number. On the Home tab, in the Drawing group, click Shapes, and then under Lines, click Line (first option from the left).Press and hold SHIFT, and then on the slide, drag to draw a straight, vertical line. Under Drawing Tools, on the Format tab, in the Size group, in the Width box, enter 0.75”.On the Home tab, in the bottom-right corner of the Drawing group, click the Format Shapes dialog box launcher. In the Format Shapes dialog box, click Line Style in the left pane, and then do the following in the right pane:In the Width box, enter 2.25 pt.Click the button next to Dash type, and then click Round Dot (second option from the top). Also in the Format Shapes dialog box, click Line Color in the left pane. In the right pane, click the button next to Color, and then under Theme Colors click White, Background 1 (first row, first option from the left). On the slide, drag the line onto the rectangle, just left of the text box. On the Insert tab, in the Text box, click Text Box and then on the slide, drag to draw another text box. Enter 1 in the text box and select the text. On the Home tab, in the Font group, select Calisto MT from the Font list and then enter 50 in the Font Size box.On the Home tab, in the Paragraph group, click Center to center the text within the text box.Under Drawing Tools, on the Format tab, in the WordArt Styles group, click the arrow next to Text Fill, and then under Theme Colors click Tan, Background 2, Darker 25% (third row, third option from the left). Drag the text box onto the rectangle, left of the dotted vertical line. On the Home tab, in the Editing group, click Select, and then click Selection Pane. In the Selectionand Visibility pane, press and hold CTRL to select the text box, line, and rectangle.On the Home tab, in the Drawing group, click Arrange, point to Align, and then click Align Middle. To reproduce the other column headings on this slide, do the following:On the Home tab, in the Editing group, click Select, and then click Selection Pane. In the Selectionand Visibility pane, press and hold CTRL to select the text box, line, and rectangle.On the Home tab, in the Drawing group, click Arrange, and then under Group Objects click Group. On the Home tab, in the Clipboard group, click the arrow under Paste, and then click Duplicate. Repeat the process until you have a total of three groups of shapes.Select each group in the Selection and Visibility pane and drag it on the slide to form a row under the picture. Also in the Selection and Visibility pane, press and hold CTRL and select all three groups. On the Home tab, in the Drawing group, click Arrange, point to Align,and then do the following:Click Align Middle. Click Distribute Horizontally. To change the numbers in the duplicate text boxes (second and third from the left), click in each text box and edit the text. To reproduce the first column (the “subtext” portion) on this slide, do the following:On the Home tab, in the Drawing group, click Shapes, and then under Rectangles click Rectangle (first option from the left). On the slide, drag to draw the rectangle so that the top edge is just below the first column heading and the bottom edge is at the bottom of the slide. Under Drawing Tools, on the Format tab, in the Size group, in the Shape Width box, enter 2.92” so that the subtext column is the same width as the column heading above it. On the Home tab, in the Drawing group, click the arrow next to Shape Outline, and then click No Outline.On the Home tab, in the bottom right corner of the Drawing group, click the Format Shape dialog box launcher. In the Format Shape dialog box, click Fill in the left pane, select Gradient fill in the right pane, and then do the following:In the Type list, select Linear.Click the button next to Direction, and then click Linear Down (first row, second option from the left).Under Gradient stops, click Add or Remove until three stops appear in the drop-down list.Also under Gradient stops, customize the gradient stops that you added as follows:Select Stop 1 from the list, and then do the following:In the Stop position box, enter 0%.Click the button next to Color, and then under Theme Colors click White, Background 1 (first row, first option from the left).In the Transparency box, enter 100%. Select Stop 2 from the list, and then do the following:In the Stop position box, enter 50%.Click the button next to Color, and then under Theme Colors click Tan, Background 2, Darker 25% (third row, third option from the left).In the Transparency box, enter 25%. Select Stop 3 from the list, and then do the following:In the Stop position box, enter 100%.Click the button next to Color, and then under Theme Colors click White, Background 1 (first row, first option from the left).In the Transparency box, enter 100%. On the slide, right-click the column and then click Edit Text. Enter text in the text box and select the text. On the Home tab, in the Font group, select Gill Sans MT from the Font list and then enter 22 in the Font Size box.On the Home tab, in the Paragraph group, click Center to center the text within the rectangle.Under Drawing Tools, on the Format tab, in the WordArt Styles group, click the arrow next to Text Fill, and then under Theme Colors click White, Background 1, Darker 50% (sixth row, first option from the left). On the Home tab, in the bottom-right corner of the Drawing group, click the Format Shapes dialog box launcher. In the Format Shapes dialog box, click Text Box in the left pane. In the right pane, under Text layout, in the Vertical Alignment list, select Top. To reproduce the other columns (the “subtext” portion) on this slide, do the following:Select the first “subtext” rectangle. On the Home tab, in the Clipboard group, click the arrow under Paste, and then click Duplicate. Repeat the process until you have a total of three “subtext” rectangles.Drag each duplicate on the slide to form a row under the “text heading” rectangles. Press and hold SHIFT and select all three “subtext” rectangles. On the Home tab, in the Drawing group, click Arrange, point to Align, and then click Distribute Horizontally. To reproduce the background on this slide, do the following:Right-click the slide background area, and then click Format Background. In the Format Background dialog box, click Fill in the left pane, select Gradient fill in the right pane, and then do the following:In the Type list, select Radial.Click the button next to Direction, and then click From Center (third option from the left).Under Gradient stops, click Add or Remove until two stops appear in the drop-down list.Also under Gradient stops, customize the gradient stops that you added as follows:Select Stop 1 from the list, and then do the following:In the Stop position box, enter 0%.Click the button next to Color, and then under Theme Colors click White, Background 1 (first row, first option from the left).Select Stop 2 from the list, and then do the following:In the Stop position box, enter 100%.Click the button next to Color, and then under Theme Colors click Tan, Background 2 (first row, third option from the left).
  6. Custom animation effects: Grayscale picture fades to full color(Basic)To reproduce the grayscale picture effects on this slide, do the following:On the Home tab, in the Slides group, click Layout, and then click Blank. On the Insert tab, in the Illustrations group, click Picture. In the Insert Picture dialog box, select a color picture and then click Insert. On the slide, select the picture. Under Picture Tools, on the Format tab, in the bottom right corner of the Size group, click the Size and Position dialog box launcher. In the Size and Position dialog box, on the Size tab, resize or crop the picture as needed so that under Size and rotate, the Height box is set to 4.15” and the Width box is set to 6.25”. Resize the picture under Size and rotate by entering values into the Height and Width boxes. Crop the picture under Crop from by entering values into the Left, Right, Top, and Bottom boxes. Under PictureTools, on the Format tab, in the Adjust group, click Recolor, and then under Color Modes click Grayscale (first option from the left).Right-click the grayscale picture, and then click Format Picture. In the Format Picture dialog box, in the left pane, click Shadow. In the Shadow pane, click the button next to Presets, and then under Outer click Offset Diagonal Top Right (third row, first option on the left).On the Home tab, in the Drawing group, click Arrange, point to Align, and then do the following:Click Align to Slide.Click Align Middle.Click Align Center.To reproduce the full-color picture effects on this slide, do the following:Select the grayscale picture. On the Home tab, in the Clipboard group, click the arrow under Paste, and then click Duplicate.Select the duplicate picture. Under PictureTools, on the Format tab, in the Adjust group, click Recolor, and then under No Recolor click No Recolor.On the Home tab, in the Drawing group, click Arrange, point to Align, and then do the following:Click Align to Slide.Click Align Middle.Click Align Center.To reproduce the animation effects on this slide, do the following:On the Animations tab, in the Animations group, click CustomAnimation.On the slide, select the full-color picture, and then do the following in the CustomAnimation task pane: Click Add Effect, point to Entrance, and then click MoreEffects. In the Add Entrance Effect dialog box,under Subtle, click Fade, and then click OK.Under Modify: Fade, in the Start list, select With Previous.Under Modify: Fade, in the Speed list, select Slow.Click Add Effect, point to Entrance, and then click MoreEffects. In the Add Entrance Effect dialog box,under Subtle, click Expand, and then click OK.Under Modify: Expand, in the Start list, select With Previous.Under Modify: Expand, in the Speed list, select Fast.To reproduce the background effects on this slide, do the following:On the Design tab, in the Background group, click BackgroundStyles, and then click Style 8 (second row, fourth option from the left). (Note: If this action is taken in a PowerPoint presentation containing more than one slide, the background style will be applied to all of the slides.)
  7. Custom animation effects: recolored picture with full-color section and motion path(Advanced)To reproduce the picture effects on this slide, do the following:On the Home tab, in the Slides group, click Layout and then click Blank. On the Insert tab, in the Illustrations group, click Picture. In the Insert Picture dialog box, select a picture, and then click Insert. Select the picture. Under Picture Tools, on the Format tab, in the bottom right corner of the Size group, click the Size and Position dialog box launcher. In the Size and Position dialog box, on the Size tab, resize or crop the picture as needed so that under Size and rotate, the Height box is set to 3.58” and the Width box is set to 8”. Resize the picture under Size and rotate by entering values into the Height and Width boxes. Crop the picture under Crop from by entering values into the Left, Right, Top, and Bottom boxes. Under Picture Tools, on the Format tab, in the Adjust group, click Recolor, and then under Dark Variations click Text color 2 Dark (first option from the left). Under Picture Tools, on the Format tab, in the Picture Styles group, click Picture Effects, point to Shadow, and then under Inner click Inside Diagonal Top Left (first row, first option from the left).Drag the picture so that it is positioned above the middle of the slide. On the Home tab, in the Clipboard group, click the arrow next to Paste, and then click Duplicate.Press and hold CTRL and select both pictures on the slide. On the Home tab, in the Drawing group, click Arrange, point to Align, and then do the following:Click Align to Slide.Click Align Center. Click Align Selected Objects. Click Align Middle. Click the slide background area to cancel the selection of both pictures. Select the duplicate (top) picture. Under Picture Tools, on the Format tab, in the bottom right corner of the Size group, click the Size and Position dialog box launcher. In the Size and Position dialog box, on the Size tab, under Crop from,enter valuesinto the Left and Right boxes so that under Size and rotate, and the Width box is set to 2.33”. (Note: For best results, crop the duplicate picture to tightly focus on a single element in the original picture.)Under Picture Tools, on the Format tab, in the Adjust group, click Recolor, and then under No Recolor click No Recolor. On the Home tab, in the Drawing group, click Shapes, and then under Rectangles click Rectangle (first option from the left). On the slide, drag to draw a rectangle. Select the rectangle. Under Drawing Tools, on the Format tab, in the Size group, do the following:In the Shape Height box, enter 7.5”.In the Shape Width box, enter 2.33”.Under Drawing Tools, on the Format tab, in the Shape Styles group, click the arrow next to Shape Fill, point to Gradient, and then click More Gradients. In the Format Shape dialog box, click Fill in the left pane, select Gradient fill in the Fill pane, and then do the following:In the Type list, select Linear.Click the button next to Direction, and then click Linear Down (first row, second option from the left).Under Gradient stops, click Add or Remove until two stops appear in the drop-down list.Also under Gradient stops, customize the gradient stops that you added as follows:Select Stop 1 from the list, and then do the following:In the Stop position box, enter 0%.Click the button next to Color, then under Theme Colors click White, Background 1 (first row, first option from the left).In the Transparency box, enter 55%.Select Stop 2 from the list, and then do the following: In the Stop position box, enter 100%.Click the button next to Color, and then under Theme Colors click White, Background 1 (first row, first option from the left).In the Transparency box, enter 100%.On the slide, drag the rectangle to cover the duplicate picture. Select the rectangle. On the Home tab, in the Drawing group, click Arrange, and then do the following:Point to Align, and then click Align to Slide.Point to Align, and then click Align Middle. Click Send Backward. On the Home tab, in the Drawing group, click Shapes, and then under Rectangles click Rectangle (first option from the left). On the slide, drag to draw another rectangle. Select the rectangle. Under Drawing Tools, on the Format tab, in the Size group, do the following:In the Shape Height box, enter 4”.In the Shape Width box, enter 2.67”.Under Drawing Tools, on the Format tab, in the Shape Styles group, click the arrow next to Shape Fill, point to Gradient, and then click More Gradients. In the Format Shape dialog box, click Fill in the left pane. In the Fill pane, select No fill. Also in the Format Shape dialog box, click Line Color in the left pane, select Solid line in the Line Color pane, and then do the following:Click the button next to Color, and then under Theme Colors click White, Background 1 (first row, first option from the left). In the Transparency box, enter 70%.Also in the Format Shape dialog box, click Line Style in the left pane, and then do the following in the Line Style pane:In the Width box, enter 0.75 pt. Click the button next to Dash type, and then click Square Dot (third option from the top).Drag the dotted rectangle on top of the small, full-color picture. Press and hold SHIFT and select the dotted rectangle, the small picture, and the large picture on the slide. On the Home tab, in the Drawing group, click Arrange, point to Align, and then do the following:Click Align Selected Objects. Click Align Middle. On the Insert tab, in the Text group, click Text Box, and then on the slide, drag to draw the text box.Enter text in the text box, select the text, and then on the Home tab, in the Font group, select Gill Sans MT Condensedfrom the Font list, select 24 from the Font Size list, click the button next to Font Color, and then under Theme Colors click White, Background 1 (first row, first option from the left).On the Home tab, in the Paragraph group, click Center to center the text within the text box.On the slide, drag the text box below the dotted rectangle.To reproduce the background effects on this slide, do the following:Right-click the slide background area, and then click Format Background. In the Format Background dialog box, click Fill in the left pane, and then select Solid fill in the Fill pane. Also in the Fill pane, click the button next to Color, and then under Theme Colors click Black, Text 1, Lighter 15% (fifth row, second option from the left).To reproduce the animation effects on this slide, do the following:To view the area beyond the slide, on the View tab, click Zoom, and then in the Zoom dialog box, in the Percent box, enter 70%. (Note: Make sure that Fit is not selected in the Zoom dialog box.)On the Animations tab, in the Animations group, click Custom Animation. On the slide, select the dotted rectangle. In the Custom Animation task pane, click Add Effect, point to Motion Paths, point to Draw Custom Path, and then click Freeform. Press and hold SHIFT to conform the path to a straight, horizontal line, and then do the following on the slide:Click the center of the dotted rectangle to create the first motion-path point.Click approximately ½” beyond the right edge of the rectangle to create the second motion-path point. Double-click approximately 2” beyond the left edge of the slide to create the third and final motion-path point. On the slide, right-click the freeform motion path, and then click Reverse Path Direction. On the slide, select the freeform motion path. In the Custom Animation task pane, under Modify: Custom Path, in the Start list, select With Previous. On the slide, select the gradient-filled rectangle. In the Custom Animation task pane, do the following:Click Add Effect, point to Entrance, and then click More Effects. In the Add Entrance Effect dialog box, under Subtle, click Fade, and then click OK. Under Modify: Fade, in the Start list, select With Previous.Under Modify: Fade, in the Speed list, select Very Fast.Click Add Effect, point to Motion Paths, and then click Down.Under Modify: Down, in the Start list, select With Previous. Under Modify: Down, in the Speed list, select Medium. On the slide, right-click the down motion path and click ReversePathDirection.On the slide, select the smaller, full-color picture. In the Custom Animation task pane, do the following:Click Add Effect, point to Entrance, and then click More Effects. In the Add Entrance Effect dialog box, under Subtle, click Fade, and then click OK. Under Modify: Fade, in the Start list, select With Previous.Under Modify: Fade, in the Speed list, select Very Fast.Right-click the picture fade effect in the pane, and then click Timing. In the Fade dialog box, on the Timing tab, in the Delay box, enter 1.5.On the slide, select the text box. In the Custom Animation task pane, do the following:Click Add Effect, point to Entrance, and then click More Effects. In the Add Entrance Effect dialog box, under Moderate, click Descend, and then click OK. Under Modify: Descend, in the Start list, select With Previous. Under Modify:Descend, in the Speed list, select Fast.