diff --git a/base/src/org/compiere/model/ProductCost.java b/base/src/org/compiere/model/ProductCost.java
index f539a4f7ac..0de8df274a 100644
--- a/base/src/org/compiere/model/ProductCost.java
+++ b/base/src/org/compiere/model/ProductCost.java
@@ -16,12 +16,16 @@
  *****************************************************************************/
 package org.compiere.model;
 
-import java.math.*;
-import java.sql.*;
-import java.util.*;
-import java.util.logging.*;
+import java.math.BigDecimal;
+import java.sql.PreparedStatement;
+import java.sql.ResultSet;
+import java.sql.SQLException;
+import java.util.Properties;
+import java.util.logging.Level;
 
-import org.compiere.util.*;
+import org.compiere.util.CLogger;
+import org.compiere.util.DB;
+import org.compiere.util.Env;
 
 /**
  * 	Product Cost Model.
@@ -158,21 +162,25 @@ public class ProductCost
 			+ "WHERE M_Product_ID=? AND C_AcctSchema_ID=?";
 		//
 		int validCombination_ID = 0;
+		PreparedStatement pstmt = null;
+		ResultSet rs = null;
 		try
 		{
-			PreparedStatement pstmt = DB.prepareStatement(sql, null);
+			pstmt = DB.prepareStatement(sql, null);
 			pstmt.setInt(1, m_M_Product_ID);
 			pstmt.setInt(2, as.getC_AcctSchema_ID());
-			ResultSet rs = pstmt.executeQuery();
+			rs = pstmt.executeQuery();
 			if (rs.next())
 				validCombination_ID = rs.getInt(AcctType);
-			rs.close();
-			pstmt.close();
 		}
 		catch (SQLException e)
 		{
 			log.log(Level.SEVERE, sql, e);
 		}
+		finally {
+			DB.close(rs, pstmt);
+			rs = null; pstmt = null;
+		}
 		if (validCombination_ID == 0)
 			return null;
 		return MAccount.get(as.getCtx(), validCombination_ID);
@@ -200,20 +208,24 @@ public class ProductCost
 			+ "ORDER BY pc.IsDefault DESC, pc.Created";
 		//
 		int validCombination_ID = 0;
+		PreparedStatement pstmt = null;
+		ResultSet rs = null;
 		try
 		{
-			PreparedStatement pstmt = DB.prepareStatement(sql, null);
+			pstmt = DB.prepareStatement(sql, null);
 			pstmt.setInt(1, as.getC_AcctSchema_ID());
-			ResultSet rs = pstmt.executeQuery();
+			rs = pstmt.executeQuery();
 			if (rs.next())
 				validCombination_ID = rs.getInt(AcctType);
-			rs.close();
-			pstmt.close();
 		}
 		catch (SQLException e)
 		{
 			log.log(Level.SEVERE, sql, e);
 		}
+		finally {
+			DB.close(rs, pstmt);
+			rs = null; pstmt = null;
+		}
 		if (validCombination_ID == 0)
 			return null;
 		return MAccount.get(as.getCtx(), validCombination_ID);
@@ -296,24 +308,28 @@ public class ProductCost
 			sql.append("COSTSTANDARD");
 		sql.append(" FROM M_Product_Costing WHERE M_Product_ID=? AND C_AcctSchema_ID=?");
 
+		PreparedStatement pstmt = null;
+		ResultSet rs = null;
 		try
 		{
-			PreparedStatement pstmt = DB.prepareStatement(sql.toString(), null);
+			pstmt = DB.prepareStatement(sql.toString(), null);
 			pstmt.setInt(1, m_M_Product_ID);
 			pstmt.setInt(2, as.getC_AcctSchema_ID());
-			ResultSet rs = pstmt.executeQuery();
+			rs = pstmt.executeQuery();
 			if (rs.next())
 			{
 				current = rs.getBigDecimal(1);
 				cost = rs.getBigDecimal(2);
 			}
-			rs.close();
-			pstmt.close();
 		}
 		catch (SQLException e)
 		{
 			log.log(Level.SEVERE, sql.toString(), e);
 		}
+		finally {
+			DB.close(rs, pstmt);
+			rs = null; pstmt = null;
+		}
 
 		//  Return Costs
 		if (costType != null && cost != null && !cost.equals(Env.ZERO))
@@ -415,11 +431,13 @@ public class ProductCost
 		BigDecimal PriceList = null;
 		BigDecimal PriceStd = null;
 		BigDecimal PriceLimit = null;
+		PreparedStatement pstmt = null;
+		ResultSet rs = null;
 		try
 		{
-			PreparedStatement pstmt = DB.prepareStatement(sql.toString(), null);
+			pstmt = DB.prepareStatement(sql.toString(), null);
 			pstmt.setInt(1, m_M_Product_ID);
-			ResultSet rs = pstmt.executeQuery();
+			rs = pstmt.executeQuery();
 			if (rs.next())
 			{
 				C_Currency_ID = rs.getInt(1);
@@ -427,13 +445,15 @@ public class ProductCost
 				PriceStd = rs.getBigDecimal(3);
 				PriceLimit = rs.getBigDecimal(4);
 			}
-			rs.close();
-			pstmt.close();
 		}
 		catch (SQLException e)
 		{
 			log.log(Level.SEVERE, sql.toString(), e);
 		}
+		finally {
+			DB.close(rs, pstmt);
+			rs = null; pstmt = null;
+		}
 		//  nothing found
 		if (C_Currency_ID == 0)
 			return null;
@@ -466,11 +486,13 @@ public class ProductCost
 		BigDecimal PriceList = null;
 		BigDecimal PricePO = null;
 		BigDecimal PriceLastPO = null;
+		PreparedStatement pstmt = null;
+		ResultSet rs = null;
 		try
 		{
-			PreparedStatement pstmt = DB.prepareStatement(sql, null);
+			pstmt = DB.prepareStatement(sql, null);
 			pstmt.setInt(1, m_M_Product_ID);
-			ResultSet rs = pstmt.executeQuery();
+			rs = pstmt.executeQuery();
 			if (rs.next())
 			{
 				C_Currency_ID = rs.getInt(1);
@@ -478,13 +500,15 @@ public class ProductCost
 				PricePO = rs.getBigDecimal(3);
 				PriceLastPO = rs.getBigDecimal(4);
 			}
-			rs.close();
-			pstmt.close();
 		}
 		catch (SQLException e)
 		{
 			log.log(Level.SEVERE, sql, e);
 		}
+		finally {
+			DB.close(rs, pstmt);
+			rs = null; pstmt = null;
+		}
 		//  nothing found
 		if (C_Currency_ID == 0)
 			return null;
diff --git a/base/src/org/compiere/model/Tax.java b/base/src/org/compiere/model/Tax.java
index 55a025b3ce..a5bd86bf3e 100644
--- a/base/src/org/compiere/model/Tax.java
+++ b/base/src/org/compiere/model/Tax.java
@@ -16,10 +16,18 @@
  *****************************************************************************/
 package org.compiere.model;
 
-import java.sql.*;
-import java.util.*;
-import java.util.logging.*;
-import org.compiere.util.*;
+import java.sql.PreparedStatement;
+import java.sql.ResultSet;
+import java.sql.SQLException;
+import java.sql.Timestamp;
+import java.util.Properties;
+import java.util.logging.Level;
+
+import org.compiere.util.CLogMgt;
+import org.compiere.util.CLogger;
+import org.compiere.util.DB;
+import org.compiere.util.Env;
+import org.compiere.util.Msg;
 
 /**
  *	Tax Handling
@@ -111,7 +119,6 @@ public class Tax
 			log.warning("No Warehouse - C_Charge_ID=" + C_Charge_ID);
 			return 0;
 		}
-		String variable = "";
 		int C_TaxCategory_ID = 0;
 		int shipFromC_Location_ID = 0;
 		int shipToC_Location_ID = 0;
@@ -130,15 +137,17 @@ public class Tax
 			 + " AND il.C_BPartner_Location_ID=?"
 			 + " AND w.M_Warehouse_ID=?"
 			 + " AND sl.C_BPartner_Location_ID=?";
+		PreparedStatement pstmt = null;
+		ResultSet rs = null;
 		try
 		{
-			PreparedStatement pstmt = DB.prepareStatement (sql, null);
+			pstmt = DB.prepareStatement (sql, null);
 			pstmt.setInt (1, C_Charge_ID);
 			pstmt.setInt (2, AD_Org_ID);
 			pstmt.setInt (3, billC_BPartner_Location_ID);
 			pstmt.setInt (4, M_Warehouse_ID);
 			pstmt.setInt (5, shipC_BPartner_Location_ID);
-			ResultSet rs = pstmt.executeQuery ();
+			rs = pstmt.executeQuery ();
 			boolean found = false;
 			if (rs.next ())
 			{
@@ -150,8 +159,7 @@ public class Tax
 				shipToC_Location_ID = rs.getInt (6);
 				found = true;
 			}
-			rs.close ();
-			pstmt.close ();
+			DB.close(rs, pstmt);
 			//
 			if (!found)
 			{
@@ -169,6 +177,10 @@ public class Tax
 			log.log(Level.SEVERE, sql, e);
 			return 0;
 		}
+		finally {
+			DB.close(rs, pstmt);
+			rs = null; pstmt = null;
+		}
 
 		//	Reverese for PO
 		if (!IsSOTrx)
@@ -230,6 +242,8 @@ public class Tax
 		int billToC_Location_ID = 0;
 		String IsTaxExempt = null;
 
+		PreparedStatement  pstmt = null;
+		ResultSet rs = null;
 		try
 		{
 			//	Get all at once
@@ -243,13 +257,13 @@ public class Tax
 				+ " AND il.C_BPartner_Location_ID=?"
 				+ " AND w.M_Warehouse_ID=?"
 				+ " AND sl.C_BPartner_Location_ID=?";
-			PreparedStatement  pstmt = DB.prepareStatement(sql, null);
+			pstmt = DB.prepareStatement(sql, null);
 			pstmt.setInt(1, M_Product_ID);
 			pstmt.setInt(2, AD_Org_ID);
 			pstmt.setInt(3, billC_BPartner_Location_ID);
 			pstmt.setInt(4, M_Warehouse_ID);
 			pstmt.setInt(5, shipC_BPartner_Location_ID);
-			ResultSet rs = pstmt.executeQuery();
+			rs = pstmt.executeQuery();
 			boolean found = false;
 			if (rs.next())
 			{
@@ -261,8 +275,7 @@ public class Tax
 				shipToC_Location_ID = rs.getInt(6);
 				found = true;
 			}
-			rs.close();
-			pstmt.close();
+			DB.close(rs, pstmt);
 			//
 			if (found && "Y".equals(IsTaxExempt))
 			{
@@ -307,8 +320,7 @@ public class Tax
 				C_TaxCategory_ID = rs.getInt(1);
 				found = true;
 			}
-			rs.close();
-			pstmt.close();
+			DB.close(rs, pstmt);
 			if (C_TaxCategory_ID == 0)
 			{
 				log.saveError("TaxCriteriaNotFound", Msg.translate(ctx, variable)
@@ -330,8 +342,7 @@ public class Tax
 				billFromC_Location_ID = rs.getInt (1);
 				found = true;
 			}
-			rs.close();
-			pstmt.close();
+			DB.close(rs, pstmt);
 			if (billFromC_Location_ID == 0)
 			{
 				log.saveError("TaxCriteriaNotFound", Msg.translate(Env.getAD_Language(ctx), variable)
@@ -354,8 +365,7 @@ public class Tax
 				IsTaxExempt = rs.getString(2);
 				found = true;
 			}
-			rs.close();
-			pstmt.close();
+			DB.close(rs, pstmt);
 			if (billToC_Location_ID == 0)
 			{
 				log.saveError("TaxCriteriaNotFound", Msg.translate(Env.getAD_Language(ctx), variable)
@@ -390,8 +400,7 @@ public class Tax
 				shipFromC_Location_ID = rs.getInt (1);
 				found = true;
 			}
-			rs.close();
-			pstmt.close();
+			DB.close(rs, pstmt);
 			if (shipFromC_Location_ID == 0)
 			{
 				log.saveError("TaxCriteriaNotFound", Msg.translate(Env.getAD_Language(ctx), variable)
@@ -412,8 +421,7 @@ public class Tax
 				shipToC_Location_ID = rs.getInt (1);
 				found = true;
 			}
-			rs.close();
-			pstmt.close();
+			DB.close(rs, pstmt);
 			if (shipToC_Location_ID == 0)
 			{
 				log.saveError("TaxCriteriaNotFound", Msg.translate(Env.getAD_Language(ctx), variable)
@@ -435,6 +443,12 @@ public class Tax
 		{
 			log.log(Level.SEVERE, "getProduct (" + variable + ")", e);
 		}
+		finally
+		{
+			DB.close(rs);
+			DB.close(pstmt);
+			rs = null; pstmt = null;
+		}
 
 		return get (ctx, C_TaxCategory_ID, IsSOTrx,
 			shipDate, shipFromC_Location_ID, shipToC_Location_ID,
@@ -456,23 +470,27 @@ public class Tax
 			+ "WHERE t.IsTaxExempt='Y' AND o.AD_Org_ID=? "
 			+ "ORDER BY t.Rate DESC";
 		boolean found = false;
+		PreparedStatement pstmt = null;
+		ResultSet rs = null;
 		try
 		{
-			PreparedStatement pstmt = DB.prepareStatement(sql, null);
+			pstmt = DB.prepareStatement(sql, null);
 			pstmt.setInt(1, AD_Org_ID);
-			ResultSet rs = pstmt.executeQuery();
+			rs = pstmt.executeQuery();
 			if (rs.next())
 			{
 				C_Tax_ID = rs.getInt (1);
 				found = true;
 			}
-			rs.close();
-			pstmt.close();
 		}
 		catch (SQLException e)
 		{
 			log.log(Level.SEVERE, "getExemptTax", e);
 		}
+		finally {
+			DB.close(rs, pstmt);
+			rs = null; pstmt = null;
+		}
 		log.fine("getExemptTax - TaxExempt=Y - C_Tax_ID=" + C_Tax_ID);
 		if (C_Tax_ID == 0)
 			log.saveError("TaxCriteriaNotFound", Msg.getMsg(ctx, "TaxNoExemptFound")
diff --git a/base/src/org/compiere/util/Env.java b/base/src/org/compiere/util/Env.java
index 391573b893..e5931c40ad 100644
--- a/base/src/org/compiere/util/Env.java
+++ b/base/src/org/compiere/util/Env.java
@@ -961,10 +961,12 @@ public final class Env
 		boolean isSystemLanguage = false;
 		ArrayList<String> AD_Languages = new ArrayList<String>();
 		String sql = "SELECT DISTINCT AD_Language FROM AD_Message_Trl";
+		PreparedStatement pstmt = null;
+		ResultSet rs = null;
 		try
 		{
-			PreparedStatement pstmt = DB.prepareStatement(sql, null);
-			ResultSet rs = pstmt.executeQuery();
+			pstmt = DB.prepareStatement(sql, null);
+			rs = pstmt.executeQuery();
 			while (rs.next())
 			{
 				String AD_Language = rs.getString(1);
@@ -975,13 +977,15 @@ public final class Env
 				}
 				AD_Languages.add(AD_Language);
 			}
-			rs.close();
-			pstmt.close();
 		}
 		catch (SQLException e)
 		{
 			s_log.log(Level.SEVERE, "", e);
 		}
+		finally {
+			DB.close(rs, pstmt);
+			rs = null; pstmt = null;
+		}
 		//	Found it
 		if (isSystemLanguage)
 			return;
diff --git a/base/src/org/compiere/util/Msg.java b/base/src/org/compiere/util/Msg.java
index 16b1987ddb..3982f4714e 100644
--- a/base/src/org/compiere/util/Msg.java
+++ b/base/src/org/compiere/util/Msg.java
@@ -108,9 +108,10 @@ public final class Msg
 			s_log.log(Level.SEVERE, "No DB Connection");
 			return null;
 		}
+		PreparedStatement pstmt = null;
+		ResultSet rs = null;
 		try
 		{
-			PreparedStatement pstmt = null;
 			if (AD_Language == null || AD_Language.length() == 0 || Env.isBaseLanguage(AD_Language, "AD_Language"))
 				pstmt = DB.prepareStatement("SELECT Value, MsgText, MsgTip FROM AD_Message",  null);
 			else
@@ -121,7 +122,7 @@ public final class Msg
 					+ " AND t.AD_Language=?", null);
 				pstmt.setString(1, AD_Language);
 			}
-			ResultSet rs = pstmt.executeQuery();
+			rs = pstmt.executeQuery();
 
 			//	get values
 			while (rs.next())
@@ -135,14 +136,15 @@ public final class Msg
 					MsgText.append(" ").append(SEPARATOR).append(MsgTip);
 				msg.put(AD_Message, MsgText.toString());
 			}
-
-			rs.close();
-			pstmt.close();
 		}
 		catch (SQLException e)
 		{
 			s_log.log(Level.SEVERE, "initMsg", e);
 			return null;
+		}
+		finally {
+			DB.close(rs, pstmt);
+			rs = null; pstmt = null;
 		}
 		//
 		if (msg.size() < 100)
@@ -460,9 +462,10 @@ public final class Msg
 
 		//	Check AD_Element
 		String retStr = "";
+		PreparedStatement pstmt = null;
+		ResultSet rs = null;
 		try
 		{
-			PreparedStatement pstmt = null;
 			try
 			{
 				if (AD_Language == null || AD_Language.length() == 0 || Env.isBaseLanguage(AD_Language, "AD_Element"))
@@ -479,8 +482,12 @@ public final class Msg
 			{
 				return ColumnName;
 			}
+			finally {
+				DB.close(rs);
+				rs = null;
+			}
 			pstmt.setString(1, ColumnName.toUpperCase());
-			ResultSet rs = pstmt.executeQuery();
+			rs = pstmt.executeQuery();
 			if (rs.next())
 			{
 				retStr = rs.getString(1);
@@ -491,13 +498,15 @@ public final class Msg
 						retStr = temp;
 				}
 			}
-			rs.close();
-			pstmt.close();
 		}
 		catch (SQLException e)
 		{
 			s_log.log(Level.SEVERE, "getElement", e);
 			return "";
+		}
+		finally {
+			DB.close(rs, pstmt);
+			rs = null; pstmt = null;
 		}
 		if (retStr != null)
 			return retStr.trim();