Patrice
   Ron just gave me an idea that might provide the answer you need. Oracle
tries to have a major release every 18 months. Estimate the amount of
training you would need to become proficient in the new release, then spread
that over 18 months. Just an idea.

Dennis Williams
DBA, 40%OCP, 100% DBA
Lifetouch, Inc.
[EMAIL PROTECTED] 


-----Original Message-----
Sent: Tuesday, March 18, 2003 3:14 PM
To: Multiple recipients of list ORACLE-L


Patrice,
  You actually get your employer to send you to training?? Lucky you..

If you consider the amount of training that Oracle offers when a new
release of the database occurs I would think that you can get a solid
idea of the training needed to be "up-to-date". Add into that the OCP
training and there is another week or two.  Also consider the 11i
upgrades and training. For your personal deductions I think that you
should be able to deduct what you actually spend up to the allowable
limit. 
 Not being self employed, I can't write it off. The state I live in
doesn't allow it yet but there is a push to allow  up to $1500.00 US for
educational purposes.
 Good luck,
Ron

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