Well, it isn't very often a scientist gets the chance to work on a project that can change the world. So the expectation was that again this will be a rather dull experimental day. And I was actually the chauffeur of Atsimovic who was driving him. I think that this is sufficient to say that the role of Fusion Energy Conference in my career is very remarkable. Because of the limited communication pre-internet days, a lot of the results were shown for the first time at that meeting. No energy is more expensive than no energy. It is the year 1958. For the second time, the United Nations have invited the nuclear community to discuss the peaceful use of the atom. And it's during this week of September that history is written. After decades of research carried out in top secrecy behind both sides of the iron curtain, the status of work on controlled nuclear fusion is disclosed to the world at large. From now on, scientists are free to compare their results and share their doubts and expectations. This second Atoms for Peace Conference marked the beginning of global cooperation and the starting point of the International Atomic Energy Agency's activities in support of nuclear fusion. Well, you know, in the early days, in the 50s, you had these big Geneva conferences on the peaceful uses of nuclear energy after Eisenhower had announced this program of Atoms for Peace. And in those days, early days, it was more science. And we had something called the Scientific Advisory Committee, which consisted of very prominent scientists. Homi Baba from India was one of them. There were others. And it was natural for them to recommend that the agency be helpful in also promoting the emergence of fusion. So that was the background why the agency came to be sort of framework for this work and helping the fusion community. Soon after the Geneva Monster Conference in 1961, the IAEA convened an international conference on plasma physics and controlled nuclear fusion research in Salzburg, Austria. More than 500 scientists representing 29 nations and six international organizations participated in the first FEC. More than 100 papers were presented over the six days and informal discussions lasted long into the night. I guess I started to my fusion career by your one month internship in the CEA. So the thing you do at towards the end of your studies. And this was in a fusion group in CEA. And I saw the people coming back from actually a conference in Salzburg, which I think was the first one if I'm not mistaken. And I saw the scientists coming back very excited from what they had heard in Salzburg. And certainly that pushed me to try to know more about this. From now on, the international fusion community would meet in a different city, in a different country, every three years. At that time, this is before today's the internet. And so the fusion energy conference was a mechanism for people in the community to find out what the latest and greatest results were from experiments around the world. And there was a healthy sense of competition where people would take their latest results, sometimes literally from experiments done the day or the week before the meeting, and present it at the meeting. And so it was a very informative meeting. I remember all of us taking copies of the papers that were presented at that meeting, sticking in our suitcases so we could step in in detail when we got home. Then came 1968. The third fusion energy conference was held in Akadem-Gorodok, close to Novosibirsk in far out Siberia, a conference that changed the course of fusion research. And it so happened that this conference in Novosibirsk is actually one of the most important ones. For what reason? Well, it's because it was the conference where the Russian team in Kochatov, headed by Lev Artsimovich, actually gave very convincing details on the results they had obtained with their tokamak. For the first time they had obtained one millisecond, which was nearly a factor of 10, better than anyone else, and obtained a kilovolt, which looked small these days, but was also a lot more than what had been obtained before. So we were all actually impressed by this. And I should say that Lev Artsimovich was a wonderful man. He had a great wisdom and like international collaboration, and he pushed international collaboration and gave all sorts of details. In fact, he did even better than that, because he was invited by CEA at the time at Saclay, which is 20 kilometers south of Paris, and was giving a series of lecture. I still have a book of this lecture, and I attended this lecture. There were about 20 of us, I guess, listening to during one week, if I remember well, these lectures of Artsimovich, and here he told us the fundamental aspects, which we remembered vividly, and they were extremely important at the time. It follows from the formula that in a device designed for obtaining a very high temperature plasma, one can reach very high values of tau, only if increasing the radius of a toroidal chamber in closing the plasma ring ends the strength of both magnetic fields, HZ and HI. As amusing anecdotes, actually Artsimovich came to France, he came twice to France. One of these time was in May 68, and you may remember that May 68 was also the time of the student riots, which actually paralyzed nearly all friends for a month. But still these lectures went on, and that was actually the chauffeur of Artsimovich who was driving him from Saclay back to the Latin district in Paris, where he had a hotel. It was at the time where the street in Paris were actually barricaded with street cobbles, so I had to move Artsimovich toward this hotel at this time, and he turned to me and said, Luke Jean, for me it's a great pleasure to see what a real revolution is. This is actually an absolutely true anecdote. So the lectures and the papers published by the Russian group at the time impressed so much the international community that it was a major change of the research programs around the world. So essentially the American, the first to react actually were the French group in TFR for a reason that with the student revolution there has been a big change in management. Actually the scientists there were called to express their opinion and to see how the program should change. So actually the French group was the first one to actually convert all their activities to Tokomak activities and decided to construct TFR, which for a while was the largest Tokomak. But the other labs did in a slow way, did the same thing. In Princeton, for instance, they turned a sterrator into the ST Tokomak. The Germans built Tokomak as well. Essentially everyone built Tokomak starting after this 68th conference. So this was a major milestone for which we are still continuing into the same lines. Another anecdote, I think, which actually happened in the corridors of the conference in Novosibirsk, is the fact that the Americans had built a larger sterrator and the sterrator was not giving very good results. At the time they didn't know why. Now we know why. But so the director of the Princeton lab was Merville Gottlieb, if I remember well. He has been the director there for nearly 20 years in Princeton and he followed actually Leman Spitzer. He's very famous. So Gottlieb, I remember because I was sitting actually with them and I remember Gottlieb challenging Artsy Bovic and say, look, I think what you think is one kilovolt temperature are only runaways. I challenge you to just put a wire in your Tokomak and all your runaways will disappear and your result will not be as good. And I remember there was a very lively discussion there at the time and actually the Brits from Cullum said, well, look, we have a new diagnostic which is Thompson scattering. They were the first one, the Cullum group to use Thompson scattering and say, look, we propose that we will measure by Thompson scattering the temperature, the electron temperature in the Russian Tokomak. And so they did. So it was during this conference actually in the lobby that it was agreed that a British team headed by, if I remember well, by Neil Peacock and Derek Robinson, I think was part of that team as well, that this team would come and measure independently the electron temperature using Thompson scattering. So they did. And I guess a year after, they did confirm that the Russian had obtained the one kilovolt. And this contributed, by the way, a lot to the new mood of turning to Tokomak, which was called the Tokomak mania at the time. Well, the fusion world is an adulteram's a bit on fusion. But then the Russians claimed that they were making big advances. And a lot of the Western scientists didn't believe their results because they're such a jump. In fact, order of magnitude better results than anybody in the West was getting. And as a result of this, there was a Pugwash conference. It was held every few years where top scientists meet and try and get the world to be more peaceful. And Baz Piz, the Cullum director, was talking to Artzimovich, who was the chief Russian scientist. And Artzimovich asked Baz Piz, well, he's talking to Baz Piz, and he says he was impressed by our diagnostics and would Cullum send a team to Moscow to confirm the results as the rest of the world tends not to believe them. Anyway, Baz Piz agreed to this. It took us three months to actually, it was quite incredible, to build up the whole equipment. We had the full resources of the Tom Genji authority, which in those days includes the weapons people. In fact, the weapons people built most of the equipment for us, which was great help. And again, we had the carp launch for this, the expense didn't come into it. And also, the Americans chipped in and they let us have the latest photo detectors, which were still classified in those days, which we shouldn't have really taken to Russia, but nobly knew. And then on March the 16th, in 1969, we, I had to fly first of all with the equipment, it actually was five tons of equipment, but some of the equipment was very bulky, particularly the screen room. And we found that there's only one plane flying to Moscow that could accommodate this, and this belonged to Pakistan Airlines. They were very helpful, they agreed to lay on. They just asked, when do you want to fly? And they laid on the special plane for us with the special door.  So then we were off to Moscow. Anyway, it took a few weeks to get all the equipment assembled.  We had to do this in the evening, because we had to fire the laser in open air, so to speak. So we had to go back in the evenings to fire the laser, and we had laser goggles on, and they wouldn't let any people in. And the scourgy staff were frightened to come in anyway, so they left us alone. After a few weeks, we started firing the plasma, and we checked, there was no background noise, and things like this, basic checks. And then when it came to July, we had the first scattering results, loading clear. And you will see from Derek Robinson's notebook, it says, it indicates 1K EV, and that was the first indication that we had really succeeded. The first thing, well, there were two things. First of all, Brad's piece of direct had to tell Harold Firth, who's the head of the American effort. He was waiting to hear the news, and as soon as the Americans heard our news, they changed their, all their machines, well, the main machines, to a Tokamak. And they did this within four months, they gathered. In fact, the whole world, they were swimming around behind Tokamaks. So that was the main effect of our trip. And also it led to the West doing the jet, obviously, and eventually, ETA. And also, I think, the other important things, we led the first of international collaboration against all the odds, so to speak. Perhaps these men will find a way to make the fusion fire burn longer. Perhaps they will find a way to make nuclear fusion a new source of energy for mankind. Well, it was a time where both the theory and the experiments learned their trade. It was a time where a new instability was being discovered every year, or 203, by the way. And it was a time of great disillusion on the performance of the machines that were being constructed. You know pretty well that the expectation at the time was that due to the Coulomb collision, then we could have an energy confinement time, rather big, with fairly modest size of machines. And that was at the time what was coming from the first cut of theory. But then came all the instabilities. And soon the mirror machines suffered from so-called anisotropy-driven instabilities. Actually, it was the talk I gave at the Novosibirsk conference anisotropy-driven instabilities and how they were observed. And they actually killed the so-called mirror machines. And that's the reason why toroidal machines actually survived. It was a time where fundamental discoveries on essentially the stability of the plasma, the collective stability of the plasma, was being discovered both experimentally and theoretically. And a major breakthrough is the fact that actually Kuskal-Schafranoff, you know, actually discovered how to stabilize the large-scale instabilities, MHD instabilities. And that was actually why the Tokamak performed so well, because essentially they had discovered that one should not increase the current in this toroidal machine too much, otherwise you had large-scale instabilities that would totally destroy the plasma. This is what's happening in Zeta. Zeta has far too much current and the results were disappointing. But the Tokamak, they had now a formula which is the Schafranoff limit, as you must know, and of course all Tokamaks now respect the Schafranoff limit that you know probably by having a Q greater than 3 at the edge or to prevent the large-scale instabilities. In the mid-70s you had the high ion temperature results from PLT which showed that some of the theoretical concerns that instabilities would limit the ion temperature were unfounded and we could actually get the high ion temperatures that we needed for fusion reactions. So there's been a series of events that have occurred in the Fusion Energy Conference that have created moments of intense excitement. My opinion is that transition from dreams to reality requires friendly discussions and knowledge exchange between the best professionals in the field of the activity. Well, generally of course the FEC conference has always been a milestone where major results have been reported and were sort of confirmed by the discussions. I remember say half a dozen of them, more than the others. After Novosibirsk I remember the Brussels conference in 1980. Well essentially because TFR had for the first time developed powerful additional heating, both with beams and RF and at the time we reported bad news which was the degradation of energy confinement. So I remember that, so we were actually the first one to show that in L mode the confinement degrades and of course that was pretty worrying. Of course soon after the H mode came and the confinement recovered. It just came without any expectations. So this was a Thursday and Thursdays were regular experimental days on Aztecs, the old Aztecs, not Aztecs upgrades, the predecessor of Aztecs upgrade and we always discussed the program on the Monday before and for this Thursday there was the plan to explore again Newton beam heated discharges. And this was my program. I was in charge of Newton beam heated plasma physics on Aztecs and nobody was very excited about this program because of course we had already done a lot there and more or less always encountered the same. So the expectation was that again this will be a rather dull experimental day where we ultimately recognize and confirm once and again that the confinement under these circumstances degrades. These plasmas were extremely reproducible and this was their only advantage. The negative aspect of course was the degradation of confinement and this reproducibility was so extreme that for example when we followed the saw teeth and compared saw teeth then in the next discharge then they were basically the same. So you could nearly predict like with a clock that now a saw tooth comes how long it is, what the amplitude is, so higher reproducibility but nothing else. And then suddenly there was a drastic change and this change was so strong in all plasma parameters that everybody in the control room noticed this. So the first direction was these are dirty discharges which have a lot of saw teeth. We mixed up the elms, later we called them elms, so the edge localized molds with the saw teeth in the plasma core but this was the first response. My advantage was maybe that I was still fairly new in fusion so that I did not have for each argument a counter argument. And what I was surprised by the aspect that the loop voltage decreased after this transition in a period where otherwise the density increased and specifically also the impurity radiation as we saw it in the soft extra radiation also increased. So this I felt was something new. I had analyzed these discharges then during the weekend and then for the next meeting on Monday presented the results and then it became clear to everybody that we have something new, something we have not yet seen. And we originally called these discharges, Thursday discharges because they came up on Thursday. The next day we also operated, this was Friday, we tried to reproduce it but this was not successful so the alternative then was called Friday discharges. Then on the next Tuesday, next week, we again continued and again we found the Thursday discharge. So we had the Thursday discharge now on Tuesday so this was not a very clever name and therefore we changed it then and the next step to A and B discharges. But then we recognized that this is not so clever either because we spent a lot of time to find out whether now the A type is the good or the bad one or whether the B type is the good one. So it became clear that we needed something which is nemotechnically more elegant and we called it then H and L discharges, H mode, high confinement, L mode, low confinement and this is the nomenclature which is still used today. The first international forum to report on those results was in June 1982 and this was during the Varena Summer School and I'm afraid I did not do a very good job and was able to convince the participants because I have heard then later that specifically American colleagues went back after our summer school and reported that the Aztecs team obviously measures the plasma current incorrectly. This of course was not the situation we were able to measure the plasma current as everybody else was. The next meeting then was in Baltimore, 1982 in September and I had an oral presentation but it was the custom at the IAEA meeting because they had too many talks, too many topics that one has one's talk on one side and then also has to rapporteur on other findings of the machine. So in my case I had reported on the H mode physics and I also reported now on behalf of other members of our team on specific neutron measurements on Aztecs. So the time was not sufficient now to satisfy let me say the curiosity of all the participants there and therefore it was Paul Rutherford from the Princeton Laboratory who proposed whether we should not have a separate meeting in the evening and this is what then actually happened and when the history says I was grilled this was maybe my feeling so we had a couple of hours joint discussion which I remember was highly interesting and I forgot maybe I was too nervous whether I enjoyed this phase but it was a phase to indeed enjoy and at the end now of our discussion Rich Horiluck another member from the Princeton University came up, congratulated, shook my hands this was possible, these days and from there on the H mode was acknowledged and was now a player in the fusion community because shortly after this the Princeton device PDX and also the device in San Diego they both found the H mode also and then shortly after this also Jet the largest device was able to operate in the H mode. I remember in 1982 before we turned on those large experiments that we were facing L mode scaling which was adverse we also were dealing with low beta limits on number experiments and we were just discussing those results in the Baltimore meeting and that is an evening session that year when Fritz Wagner presented the H mode results for the first time in the more detailed that was presented in the oral presentation and we all saw there's a path forward to increase confinement time there was something so new people had lots and lots of questions and I remember going up to Fritz after the evening presentation and said he did a great job presenting the results that I was convinced and I told him that time that this was a new mode of operation that had promise and he actually made a very strong case that was enhanced confinement but the people were skeptical and trying to understand what this all meant frankly the nature of science well in 1985 there was a famous meeting between Gorbachev and Reagan and that was the beginning of the early phase of the detente actually and then they then agreed upon the project on fusion so that was one feature of it but for our part even more important was then the decision the determination to come up with a huge project of fusion perhaps one that didn't realize at the time how big it was but there it was and it has worked ever since Good morning Excellencies Good morning ladies and gentlemen I would like to welcome you all to this meeting of the ITER Council and in fact the first ITER associated meeting since the formal acceptance by the four parties of the Director General's invitation to participate in ITER Well in those days when the ITER was started in the agency there were many interesting personalities of course who played a part in this and I met some of them I remember distinctly Gelikov who was the Deputy President of the Soviet Academy of Science Fusion is not achieved the commercial step and in such case we have in very proper time to cooperate together because I hope after our cooperation the result was the commercialization of fusion Gelikov were very much part of that and another person who was part of it and who really was responsible within the agency was Moritsu Sifiriro who was the Deputy Director General Head of the Department of Research and ITER and he also had another quality that made him exceptional he was a very good manager he managed people very well and that's not always present but it's very important I can tell you in international relations so I stand him great gratitude to Moritsu Sifiriro who passed away a number of years ago nevertheless this occasion is an important milestone in the progress of the ITER project and it is appropriate for me to express perhaps from a different perspective the agency's views on fusion research in general on the importance of this subject then of course I remember Kyoto in 1986 because in Kyoto in 1986 it was the one jet showed that they had reached an H-Mode for the first time so it was a demonstration that the H-Mode was a universal sort of a universal and very beneficial transition so I remember this one and it was certainly the basis for pursuing the tokomak research to a larger scale then I remember Würzburg in Germany in 1992 because it was when jet announced the result of the first DT conference this is the first time then a fusion machine produced fusion power by putting a little bit of tritium in addition to deuterium then I remember Yokohama and Yokohama of course this was in 1998 where jet then discussed the DT2 so the full DT phase of jet where we reached 16 megawatts and where we showed a number of very important things on the physics that actually with tritium things were working at least as well as with deuterium maybe somewhat better and of course I had carried the half of these experiments myself as an associate director and that was something very very important for me and I guess for the fusion community as well jet and TFTR were working on similar goals in particular trying to do deuterium trading experiments we got eventually the 10 megawatts in 1995 and jet in 1997 we got up to 16 megawatts during 1994 to 1998 while the crews of TFTR and jet achieved record breaking results operating with deuterium tritium fuel JT60U achieved a performance with deuterium fuel equivalent in a simulation with deuterium tritium fuel to a fusion gain above one the important part of that was not just the numbers in terms of how many megawatts which group prepared but was the science that we got and the fact that we motivated each other on the science where there was studying the ion induced alpha modes looking at the confinement time looking at how it projected eventually to future machines at the eater and all of that was a critical knowledge which we did not have going into the era of the large tokamak experiments in the 90s then of course in 2002 this was the the fusion conference was in Lyon and actually I was the organizer of this conference as the director of the director of the CEA laboratory and it was also a time where the French machine called Torsupra now it's called West where it actually broke the record of duration of the tokamak plasma to six minutes so I reported at this time also this thing well when we went to the Chengdu meeting that was the time for the first time we saw results from East and they were able to get the machine online so rapidly then finally I remember well so Geneva 2008 because it was a conference where we celebrated 50 years in fusion and this was actually moving to see that after the big conference of Atom for Peace then we could we could summarize the progress which had been made since that time subsequently we had the meeting in Korea and we saw the first results from KSTAR so it was really great to see these new super guillotine machines coming online following in the footsteps of Torsupra but now also including super guillotine PF coils and in addition to that we were getting in the 2000s results both NSDXU and MAS both looking to study the science with low aspect ratio to get the higher beta and hopefully to take advantage of that to get to a more economical fusion reactor so there's been progress in a number of fronts in recent years and all of it is needed to eventually address the issues of fusion energy and another thing that has been going on we heard the last meeting was the wonderful results from W7X and also from LHD and starting in the Yokohama meeting in 1998 and then in all the subsequent meetings and the progress of the Stelbrator committee has made and both of these machines have really shown that there's a new pathway to optimizing fusion with the three-dimensional systems and finally at the 28th Fusion Energy Conference in 2021 another important milestone was the announcement of the JT-60 SA Tokamak in Japan entering its integrated commissioning phase this project which started in 2007 as a collaboration between Japan and Europe is presently the largest Tokamak ever built it will soon begin addressing key physics and engineering issues in support of ETA and next step devices while magnetic confinement fusion research continues to progress important breakthroughs continue to be made in other confinement technologies including inertial fusion and alternative concepts with some of these efforts spearheaded by an increasing number of private companies and public private partnerships as of May 2021 120 fusion devices are operating under construction or being planned around the world of course the most important next step is the operation of ETA so first there is the need to succeed in ETA it's an absolute must but I'm very confident that it will be a success but we should remind all the participants that they should do all their best for this to be to be a success the Fusion Energy Conference has traditionally been an extremely important venue for people not just to discuss the science because there are many other conferences that can provide venues for discussing the science but to discuss the future directions of the Fusion Energy Program both in terms of the overview talks and the side discussions and satellite meetings to really map out where we as a community need to go to develop fusion energy and it's thanks to this collaboration culture that we have in fusion which was actually started by Radzimovich we should remember that thanks to this culture that we can progress much faster that if we were each doing this research alone and I would say by a long way at its 60 years age Fusion Energy Conference remains the greatest tool for organization of fusion community in solving very important environmental and energy problems of mankind I wish it intrinsically a long life and happy life thank you now that the stage has been set and we all know the common challenge is to decarbonize and to do it fast we need all viable technologies and fusion power holds the promise of providing us with infinite clean and safe energy so let's continue to work together towards this grand engineering challenge of the 21st century achieving energy production from nuclear fusion this is possible thank you for your attention


QuickBooks Online 2023. Adjusting entry, prepaid insurance. Get ready to start moving on up with QuickBooks Online 2023. Here we are in our Get Great Guitars practice file. We started up in a prior presentation using the 30-day free trial. We also have open the free QuickBooks Online sample company. You can have the two open at the same time by using the Incognito. Support Accounting Instruction by clicking the link below, giving you a free month membership to all of the content on our website, broken out by category, further broken out by course. Each course then organized in a logical, reasonable fashion, making it much more easy to find what you need than can be done on a YouTube page. We also include added resources such as Excel practice problems, PDF files, and more like QuickBooks backup files when applicable. So once again, click the link below for a free month membership to our website and all the content on it. Or another browser. You can open Incognito if using Google Chrome, selecting the three dots in the browser Incognito, typing into the search engine, QuickBooks Online Test Drive. We're going to use the sample company to compare the accounting view, the one get great guitars is in, and the business view, the one the sample company is in. You can toggle between the two by going to the cog up top, switch the view down below. Duplicating some tabs to put reports in like we do every time. Right click on the tab up top to duplicate it. And then we'll duplicate that duplication process, right clicking to duplicate back to the tab to the middle. We want to open the reports on the left, looking at the balance sheet report. By the way, if you're in the business view, where are the reports that are in the business overview, of course, and then the reports. So you can check it out in the business view to tab to the right. We're going to go down to the reports on the left. This time opening up the profit and loss, the P and the L close in the hand buggy. And we're going to change that range going from 010123 to 022823. Let's see it on a side by side hitting the drop down. We want the months to be showing on the side by side. So we have Jan, Feb, and the tote the year to date closing the or going to the tab to the left. Then close the hand buggy. And then yes, that range, it needs to change 010123 to 022823 hitting the drop down, putting it into the months and run it again to refresh it. There's the Jan, there's the Feb. We're doing adjusting entries as of the cutoff date to 028 and justing entries all entered as of the end of the period. You will recall this time we're looking at the prepaid adjusting entry, the most common example being prepaid insurance. Now just to introduce the concept here, let's first look at the most extreme example that's similar to prepaid insurance, which we'll talk about in more detail because it has its own kind of quirks to it as well. That being the furniture and fixture or the fixed assets, the depreciable assets. So you might think that you're going to be on a cash to base system and by being on a cash based system and being possibly a small business, you can just stay away from all this accrual business and therefore stay away from like the adjusting entries in general. But there are some areas where you just can't do that.  And the furniture and fixture is the or the fixed assets. The example of furniture and fixture being a fixed asset is one of the most extreme examples, because if you buy a building, if you buy equipment, if you buy a car, even if you pay cash for it, and you just expense it in say January, then you'd have this big car expense in January. And when you compare January to February to look at the performance, it would look like January. You did really bad compared to February, but you didn't really, which you did was invest in a car that's going to help you generate revenue into multiple periods in the future. And that's why because that's such a big timing difference between a cash and accrual basis, and the accrual basis is a better basis for that kind of comparison, we're forced to put it on the books as an asset. So most people probably wouldn't put it that way, but they kind of just think in their mind, okay, I'm buying a building, that's an asset, it's not an expense. Why? Because of timing difference, because you're doing an accrual concept. Now, because these property planting equipments are big items, and they're like unique in nature, no two buildings are the same. Once you use equipment, it's going to depreciate, it's going to go down in value at different rates, you're not actually consuming the building in that the building's going to go down in units, you have one unit of building. So that's why we have to use an estimate, or that's one reason for using an estimate of accumulated depreciation to figure out the decrease. That's why we have this contra asset account. Now, a similar concept and you depreciate it, that's when you actually allocate the cost to the income statement with depreciation. We'll talk more about how to do that in the future. We have a similar problem with something like a prepaid account such as prepaid insurance. Insurance is one of those things that you pay for it before you get the coverage by definition. Now, if you pay for it every month, even though you pay for it before you get the coverage, unlike a telephone bill where you pay for it after you get the coverage, because you're paying monthly, it might still be pretty easy to kind of just record it each month as an expense. But if you pay for a whole year in advance, then you start getting this big distortion again between when you paid the bill. You can see it on the income statement, if I had a $12,000 expense in January, and then I compare January to February, January would look much worse. And it's not really fair for January to look worse, because the insurance was paid and will be covering will be benefiting multiple periods into the future. Therefore, we would want to do this kind of a cruel concept thing. Now note that doing the accrual thing as opposed to the cash thing is more difficult. It takes more steps. So if it's an irrelevant change, then possibly doing a cash based system would be the easy kind of thing to do oftentimes. And so with the insurance, you got to kind of make a call, you got to talk to your accountant in terms of how you're going to deal with these kind of prepaid accounts. Insurance is the most common example, but you could prepay anything. You can imagine going to having a business deal with your landlord who's given you the business office building and then asking them if you can prepay the rent in advance in exchange for some kind of discount or something like that. And if that was the case, then you might have prepaid rent. You paid for a whole years of rent up front, right? And that would be more common in a business kind of deal where arrangements like that might happen than renting a personal apartment or something like that. So if you're going to deal with prepaid insurance and do it on an accrual basis method, then you're going to want to put it on the books when you buy it as an asset, as opposed to an expense. And that's the thing that you have to kind of set up in advance. What am I going to do with the prepaid insurance from the bookkeeping side versus the adjusting entry side of things? You want to separate your mind into two separate categories with those kind of categorizations. And you could, and then you can try to automate your system. So from the bookkeeping side of things, from the accounting side of things, as I pay the insurance bill, I would like to automate the pain of the insurance bill, possibly doing it through the bank feeds to make it as easy and automated as possible. So then the question, do I automate it always going to an expense account, which you can do if you're just going to be in a cash-based system and possibly at the end of the year, the accountant might be able to take it out of the cash account if they need to do an accrual adjusting entry and record the prepaid portion of it. But that's not really the natural thing to do if you're going to do an adjusting entry. The natural thing to do if you're doing adjusting entry is to record it whenever you pay the insurance as an asset of prepaid insurance. And you can set that up just as easily as you can set up making it an expense by just always going to an asset account instead of an expense whenever you pay the insurance company. The reason we typically put it into prepaid insurance rather than an expense is that it makes it easier for us to do the adjusting process. And it's more correct when we put it on the books. We put it on the books as prepayment and then we expense it as we consume it. But also you might say, well, why don't I just expense it like I do with everything else? And then I make an adjusting entry or my tax preparer makes an adjusting entry. Another reason that's more complicated is because the income statement closes out to the equity section at the end of the period. Whereas the balance sheet accounts are permanent accounts, they don't close out. So it kind of puts another kind of wrinkle in the equation when you've got it on the income statement side of things if you're trying to do an adjusting entry at the end of the period to figure out how much of it should be prepaid as opposed to an expense. So the easy way to do it if you're working with your accountant again would be to say, you might set up a system and say, here's my insurance accounts. You might have multiple insurance accounts. You might break out your insurance by liability insurance, auto insurance or whatever other insurances you have and then keep your insurance statements so that you can provide those to your accountant at the end of the year. And if they need to do an adjusting entry to break out the asset portion and the expense portion, then they can do that on a periodic basis. And that allows you to just record everything to one account, automating it on a cash with a cash based system in that you're taking it from the register as you pay it with the bank feeds possibly and then just make an adjusting entry. Although you're doing an accrual thing with like a cash based system in that you're taking the information directly from the bank when you pay it, recording it not as an expense, which would be the cash based system thing to do versus accrual based, but putting it on the books as an asset, letting the accountant do the adjusting entry at the end of the period. So in our case, just for example, problem purposes, we put it on the books here a 12,000 imagining that that was that was for a 12 month time period. So now we're just going to say that that the policy started in February, let's say the policy started in February. And now we're going to allocate 1000 for the first month only February, we're going to say has passed. So one month has passed 12,000 is for 12 months. So 12,000 divided by divided by 12 is 1000 a month that we're going to allocate. So we're going to consume 1000. We're not going to have it. We're going to decrease the prepaid insurance directly, not having a contra asset account. The reason we don't have a contra asset account is because we know exactly how much has been consumed as opposed to a building where we don't know how much is consumed. We just basically have to allocate the cost based on an estimate of the value of the building or the car or something like that. All right, so it's going to decrease prepaid insurance. The other side is going to go to insurance expense classic adjusting type of entry. So let's go to the first tab. We could do this with a journal entry with a new and a journal, but because there's only two accounts affected, then we can use the register. So let's do that because the register is an easy thing to do. So we're going to go over to the accounting on the left hand side. Remember that if you're in the business view, by the way, the registers in the bookkeeping, the bookkeeping tab, and then the chart of accounts. That's where we're going. That's where we're headed. Okay. And then back on over, there's our chart of accounts. Now the expense account isn't something I can use because it doesn't have a register. So I have to use the balance sheet account. If I'm going to use this register approach and the balance sheet account is going to be prepaid insurance. So there it is prepaid insurance. And I'm just going to use the register and I'm going to enter all of my transactions. This is going to be a journal entry format journal entry. All of the transactions are as 022823 for an adjusting entry. I'm not going to put anything in for the payee and the memo. I'm just going to put ADJ entry. Now you might put more than that. You might say that you put the term of the policy term dates on when the coverage is covered that might help you with the calculation. So you could put the calculation there. But at the very least, we want to indicate that it's an adjusting entry so that the accounting department and us can know that that's something that was done on the adjusting side of things. It's going to be a decrease of a thousand dollars. And the other side, we're going to have to choose an account. I haven't put anything to the insurance account yet. So I'm going to just type in insurance and see what they have. And this is what they have. They've got insurance and then they put in subcategories business insurance, liability insurance, property insurance, rental insurance. This is probably a fairly good setup to be using with the insurance to have a parent account of insurance and the different kinds of insurance. If you only have one kind of insurance like business insurance, then you can just put it into the insurance expense account itself possibly. And it still gets a little bit tricky even with insurance because some insurances could fall somewhere else like an auto insurance possibly you might put under the subcategory of auto expense, or you can put it under the subcategory of insurance. So I'll pick maybe a liability insurance here. Let's pick that one that we're practicing with. It should be 1000, not 10000, 1000, not 10000. Okay. So that should do it. And so let's save it. Boom. And then let's go to the balance sheet and see what happens. K-Passo. We're going to go down to the prepaid insurance has now moved down to 11,000. That makes sense because now if one month has passed, there was 12,000 for 12 months divided by 12, 1000 a month, 11 months have not yet expired. Therefore 1000 times 11 is 11,000. That's how much of the insurance policy value that we're still going to be consuming in the future. If I go into this, that takes us to our journal report, doesn't take us back to the register, takes us to the good old journal entry. I'm going to copy the adjusting entry down here too. So we have it on both lines. Save it and close it. There we go. And then the other side back to the balance sheet is on the income statement. Let's run it to refresh it and then down here we have now our expense has been allocated. I would assume there it is. Insurance liability, thousand dollar insurance has been allocated. So there we have that. So that looks good. And so just remember that you want to make sure whatever system you're using, you're in conjunction with like the CPA or accountant, what you don't want to have happen, for example, is you have a schedule C business, for example, and you record your information as prepaid insurance, thinking that your accountant is going to make the adjusting entries at the end of the period and then they don't. They just take your income statement and plug it into the tax return without doing any other kind of thought process involved. Because what you want to do is if you're working with an accountant when you have a business, oftentimes that's going to help you possibly to do those period and adjusting entries, double check things like the payroll and possibly help you with the adjusting entries for any kind of prepayment accounts, especially like insurance and see what's going to be relevant on a tax return type of situation, rather than just, you know, taking just taking the income statement and whatever you give them and plug it in to the system. If you're working with someone that's just taking the income statement and plug it into the system, then you got to make sure that you're doing the periodic adjustments at the end of the period. And you still might use the same system. You just want to make sure that whatever system you're using and whoever you're working with to do that system and implement it, everybody has is in the loop on what needs to be done. Okay, so let's open up our reports, right click, duplicate our tab over here. And we've got our journal reports. Let's take a look at those first, scrolling down, reports on the left, closing the hand boogie, typing in journal, the journal. And let's go from 022823 to 022823. And then I'm just going to search for the journal entries by customize and filters and transaction type. We want the journal entry run it. So there we have it. So these are the adjusting entries we've done thus far. This is the one we just did here. These two are not adjusting entries. We would have to delete them. Maybe we'll do that and show you how to do that at the end by just exporting it to Excel possibly and removing them in Excel. And then if I take this up one notch, there's where we are with the reversing entries. Note that the entry we just did here is not a reversing entry. It's a permanent kind of process. So it's not something that we're going to say, hey, the accounting department is doing their thing, but we need to make a temporary adjustment. It's a planned adjustment, which is a permanent adjustment as opposed to a temporary adjustment. So next year, we'll have to do the next one allocating the expenses as time passes. So that's the other thing we got to keep in mind, which of the entries that we're putting in place are reversing entries and which of the entries are permanent. And this happens to be a permanent one. So let's open up the hand boogie and go to the reports again, open the trustee trial balance. Let's just type it in here. Why am I searching? I'm not going to go way down because they put it at the bottom. They're not nice to the trial balance. They put it way at the bottom. I don't like that. Trial balance deserves to be up towards the top. You can put it as a favorite, but whatever. 03, 31, 2, 3. Let's do the three. I'm going to see month by month, side by side. Remember on the trial balance that even though we're doing it three months, the side by side, the income statement accounts down here are usually the year to date income statement amounts because of the way the trial balance works. I won't go into that in detail, but this is what we have so far. So we're focused in on the, on the, on the period end of February 228 is our cutoff date. If your numbers tie out to these numbers, then we're on the same page. And hopefully that page is a good place to be at the end. We will do another journal report, which hopefully can help drill down on any differences.


She's learned in growing her therapy and Mentoring practice and retreats business as well Hi tomorrow. I get to have you here Hi George. Yeah, it's lovely to be here. I'm privileged to be talking with you. Yeah, I think I recorded now Thanks for being thanks for being here. So I will read out your bio tomorrow so that Everybody has some context of what you do and then we'll go into the lessons you're learning in your business And then we'll also talk about The work that you do with clients and with groups Particularly dream work. So we'll get into that in a moment So tomorrow here's tomorrow's bio tomorrow has over 40 years of experience in the field of personal development spiritual guidance Transpersonal psychotherapy dream work body work art therapy the work of Byron Katie and she works a lot with fear and anxiety and She works with groups large and small and does process oriented psychology a lot of a lot of different areas She trains and supervises both students and experienced psychotherapists wonderful So tomorrow one of the lessons that you've been learning integrating in your business journey is this idea of Being genuine Talk about that. What does that mean? How is that different from maybe how some people are taught to do business? Yeah, share with us here I've experienced and tasted a number of different modes of Teaching and training online And a lot of the people who try and sell stuff Whether it's their personal services or whether it's a training About how to use various technology and so on they come across as selling the very It always feels like I mean led down a Strippery slope to forking out a hell of a lot of money and One of the things I've learned about being online is it's no good trying to be perfect It's no good trying to fit into a particular model and a lot of people are now tuning into the Massive grounds well of of spiritually minded people people are opening up more towards heart-based Enterprises and many coaches and therapists are working in this way now as well rather than just life skills or Assertiveness training that's kind of been and gone a little bit. So we're assuming now that There's a much more human genuine way of relating and this appeals to me very much. So So it doesn't work for me when people try to sell me stuff or and I can tell it was like Smell comes out of the computer. It's like I know this isn't Genuine when they talk about heart-based thing or spiritual that It doesn't feel right to me. It's like it's the buzzword lately and so I've got a very acute intuition and also a sense of Body language signals and so on I'm able to read and see Apparently being a scorpion able to read and see what behind What is apparently just what's the one offer that I'm able to see behind that? So one of the things I've learned with you George is how just how genuine you are and I've Experienced you over. I think something like nine years ago. I signed up for Your early years of training where you were still in that mode of like needing to achieve something And it was a selling program and it was a little bit Uncomfortable we were required also asked or expected to bring more people in and it Didn't work for you in the end and it didn't work for me either and I've seen just how much you've changed and developed and grown and got grounded and based and a truly Spiritual master in what you teach now Well, thank you. I can very much appreciate that especially Coming from you you've seen some of my dark past and also you yourself have Experienced a lot of different types of marketing experts and so I really appreciate that very much So what what I what I learned from that is what I know is that you know little children model themselves on their parents and We students of these media model ourselves on our trainers, of course And so now the group that I'm in with you is just amazing that the beautiful Relationships and connections that people are making so that's that's really down to you and encouraged in that Collaboration and mutual support Thank you. Yeah, and that's one of the the other Discoveries or maybe rediscoveries in your business is the power of connections that Have brought you opportunities. So talk about that. What what are you learning in terms of in terms of connections? I guess networking some people might call it that but for you, it's more of a heart-based or Genuine way of meeting with people but tell us about that. Well, I've been quite astonished because You know, I hear the words heart-based and I know many of my colleagues in our group with you George are Very close friends now. We understand and speak that same language and we're all on the same page as I experience and I could name names, but they know who they are and We're welcoming also new people moving in and it's so nothing rigid about it There's no dictatorial mandate thou shalt be harsh based But you have always suggested that networking that finding groups of people with a similar line of work or a similar approach to life or to training and so on and that I've never actually managed to get to do that and And I'm not sure what I want to say about that, but I spontaneously came across a group of well at the time when I joined in December there were 1200 members on a Facebook group and it's a group of Women over 50 and I'm considerably much more than 50 but it appealed to me it grew out of a organization called the Red Tent which is The slightly younger women or women up to the age of 50 or so This is group for women over 50 called the Silver Tent and when I joined there were 1200 members I suggested a few people and some of our group are also members And and it's mushroom to over 6000 and it's it's an extraordinary resource of Wisdom and depths and so on and I just been enjoying it and I've been Interacting with large numbers of the of the people there and I've offered a dream group which people show up every week They just show up it's free. I could charge for my services there But at the moment I'm not But I noticed the people are asking me and now could it could I do a one-to-one session with you? And this is just a this is a bonus for me because I'm only there because I like it because I'm enjoying it and because I'm learning a Lot from the other people there and from the relationships and we've had an in-person residential weekend retreat with 12 were Kerbal so members I've stayed in a house in France with another of the members We've got another retreat in a couple of weeks time in France with the 11 members doing spiritual shamanic studies and no, so it's a very real resource for me It's making friends and in the process I'm noticing that people are responding to me in a different way, and I'm not trying to sell anybody anything And so that's what I'm discovering it really reinforces the the principle that you have of I'm not selling I'm inviting and if people like my invitation. They're gonna approach me. I'm not approaching anybody I'm not chasing anybody and that's such a nice feeling Yes, yes, I love your example on that. That is extraordinary and I do encourage everybody watching this, you know Find groups of kindred spirits that that you resonate with maybe the values of the group Maybe you're at a certain life stage or a certain stage of nerve development in a particular path and show up be a I mean, I think of it as some people call this there's a term servant leadership but be a part of the community in a way that you feel like serves the greater whole and Almost certainly people will reach out and you know tomorrow you're sharing these this great example here. So, thank you Let's go into Part of one small part of your work or maybe a growing part of the work, which is this idea of Using our dreams in waking life So, you know, you sent me a few notes in advance and I thought it was fascinating Share with the audience. What what what you share with me? Okay, so it seems to me that it's really important that each Individual as far as they're able and have the means to do it uses some time during the day if possible To tune into the inner world because in the oil in a world in your psyche There are energies Moving around and that work which can give you great clues to the direction your life is taking or to things You need might maybe want to look at a little bit further and dreams are a wonderful language and we can learn the language of dreams Simply by each of us tuning into our own making our own dictionary of all of your dream symbols for example and I love to work with dreams and the work that I do with dreams now and we Introduce that into my psychotherapy work and group work and my retreats is to do a waking dream work where You take a dream you may remember just a fragment of dream You may remember a long complicated dream and some people tell me their dreams that last for 20 minutes the telling of it Which is great details and ins and outs and ups and downs and all sorts of amazing things, of course dreams are Not restrained by the everyday reality. So you can fly or drown or you know, whatever you need to do in your in your psyche and And so I've been encouraging people to record their dreams to note that down And I have on my website some tips about how to remember your dreams But if you have it, you know, maybe it could also be a recurring dream Sometimes we dream maybe of a house that similar house and it comes back into our dreams again and again Or we can dream of certain figure in our lives or even somebody that we know Or beings animals Trees There's life in all sorts of ways that will present itself to us in our dreams and to begin to work with those as if they are Live and able to communicate with us in the present. So the way that I work with a dream is to re-enter a dream With the person as if it's happening now. So they enter a point of the dream and what just flew into my mind would be I don't know why but the image of those boys who were stuck in a cave in Thailand No way out and that seemed to me like a dream source of space And so if I were to imagine that and hadn't thought of this before I just came in now But I would think of that as my dream space Then I would enter the dream at the point where I am in the depths of the cave and I cannot see a way out and For me to facilitate Myself in that dream I would take that as my starting point where I wake up in the dream. It's scary I'm stuck. I can't see a way out. I know there's dark cold water in the way of me in the fresh air So dreams can induce panic a fear of death often comes in dreams or near-death experiences like you fall off a high building Wake up in a fright And so I would take that as a starting point to explore what's possible With the active dream work and it gets to be really quite magical. So I could imagine Perhaps a guide comes in the form of a And a night owl who might come into the cave having flown through the narrow passages of air to bring me a message Or to bring me a rope that I could follow or there may be a light that suddenly appears around a corner Or maybe even a doorway in the wall of the cave And so it's quite manageable what work you can do to Understand the dilemma in and if you're in a dead end in your life that might be a very appropriate Symbol and I hadn't thought of it before talking to you just now. It just came into my mind as a possible example of way a dream might work You also mentioned Like having a conversation in waking life, let's say You know, there was a there was a dream last night. There was a figure that came in And to and now that we're in waking life To start a conversation with that that being. Oh, absolutely. Well, um, This is something I learned about the Senoi tribe in Malaysia Or Indonesia, I think it was Malaysia who were a remote tribe and they The children recall their report their dreams to their followers every morning at breakfast And then the fathers go to the village square and report the dreams to the elders and they all discuss the dreams And then the advice is given on the basis of the dreams There's no crime no murder no robberies no violence in this tribe because they're working with all the Forces in their unconscious and the children have taught so say they're being followed by a tiger And they're running away scared from the hunt from the tiger and you have tigers in their area But in the dream, they turn the face the tiger and they say to the tiger. Why are you in my dream? What are you bringing me or what do you want from me in my dream? And they learn to do that? If the tiger comes again in a dream, so they're actually practicing lucid dreaming which is Being able to to some degree be aware that you're dreaming and to Open up the dream, but you can do this with waking dream work Which is what I do with with my clients and also in groups and you can embody the Other who you're talking to as well. So you would speak as the tiger and bring the message that the tiger has or you know It could be something That the person is sending is dangerous So it could be something very exciting or very powerful or an energy that wants to emerge It could be that the animal energy in the person's life is not being expressed because it's a desk all day You know, so there are many different levels of understanding dreams And that's the magic of dreams is there's no one right way to interpret them and I don't I don't generally interpret dreams I offer Channels for the person to explore So there are open questions like what might this person tell you what might this being be bringing you What is the gift of them being in your dream right now? What do you want from them? Ask and and be given what what is it you want from them? And because it's a dream and it's magic and you make it happen It's all becomes possible in the waking dream. That's a lovely thing about it. It's exciting And people and begin to see their lives opening up in ways they haven't in that and they could Thank you. It's also very good for relationships, you know, if you're fearful or having trouble in relationship to actually use that the dreams as a As a way to give you some understanding of what's really going on deep down Yeah, bring it to the surface for your awareness and it's strengthening Thank you So in the final couple minutes that we have, okay, oh gosh, yeah time goes by. Yeah share with us how people can work with you You do work in a variety of ways, but I'll let you share what's what's coming up And I know you also have an upcoming online program that maybe you could talk a bit about I have a number of things. I'm working with the archetypes now whatever you understand by that The archetypes are ways to describe those powerful energies that that come and go in our lives and um, some of them for example when you're a child you come into the world very trusting Um and so you're in in complete innocence and newborn baby is completely innocent unstained unformulated And sooner or later with every child, I think it's a little bit of a disillusionment like the father christmas doesn't exist or you know, I mean daddy had sex or Child is not The favorite in the family, you know, there's always some sort of childhood wound which then Creates an inner archetype of the orphan like the sense of abandonment or betrayal Um, and we go through different energies in our lives and call them archetypes like the The one that propelled to get out and fight some battles Um, the one that becomes a caretaker or an altruist goes campaigning for a better world Greenpeace activists are very much to do with the art of the caretaker on the altruist and combine with the warrior energy Um, and then you've got the more evolved a little bit linked to the tarot figures of the tarot major figures of the tarot can'ts or They're just major energy energies in life and not everybody relates to that in the way that I'm describing it but it's um, it seems to be applicable and also Those energies can come down through the generation. So you may have seen your grandfather was a regal figure or as a beggar poor little old person or Your grandmother was a tyrant or as a benevolent queen So there are many different ways to describe and to perceive the archetypes and experience those energies in our lives And those roles come and go of course. They're not stuck. Don't stay around forever That's great. And so that's what the online program is going to be that was what that's one of my great interests at the moment exploring the mother and daughter dynamic and How each of each of those figures the mother figure and the daughter figure Relate to each other and they they have their each own journeys and how each of those will eventually um possibly evolve into the high priestess figure or you know, just being supremely confident and somebody who's benevolent and generous in the world and a kind feminine figure I think we need a lot of healing of our feminine figures and also For the men in the world who are struggling many of them was knowing how to be a man in relation to particularly in relation to women now New energies are coming forth and like I could go into a little political diatribe here for the words We haven't got time now, but that's something that interests me greatly, you know Supporting men not all about women. It's very much about Enabling men to have a several male male clients who are working in this way too To try and understand and to expand and to grow and there are many figure Many groups are forming now for men to explore that being authentic and genuine Kind and generous and and not losing the masculinity not losing that self image Yeah for women also to be achieving and and so on but also not to lose their feminine feminine energies and their Because the masculine energies and the feminine energy one is receptive and one is active and they manifest in each Person is not confined to men and women Yeah, well, thank you. I preach I hope those who are watching this and Are fascinated by this discussion of archetypes Or dream work to reach out to tomorrow. I will of course have the links Below in the notes of the video and thank you tomorrow for being here Uh, oh, it's a great pleasure george and just mentioned my retreats because uh, yes I guess yes, I have about a minute. Yes in beautiful locations And my my website will be up on the on the site. I think is that right? Yes, absolutely Great. Thank you so much george. It's been a great pleasure and Lovely always to connect with you. Yes. Thank you


Declaring all people born in the United States to be citizens would have freed the slaves in a single generation, and would probably not have caused the states to deny their membership in the United States. It would not have stolen the workforce from the people of the southern states. It would have given time and opportunity for the people most affected to find their way through this monstrous and magnificent change in the nature of the United States. There would still have been many challenges, as in a few ignorant people, arranging abortions for their slaves, so they would not have to deal with a free people. There would still have been challenges raised by those who were born slaves, declaring that they were younger and born free men and women. These would be matters for the courts, rather than for legislation. And why would this be ignorant? The work of slaves would still need to be done. Simply killing off the workers would not accomplish anything for the slave owner. Those who were born free would still need to grow into productive people, and their parents would have been slaves doing productive work. It is most likely that free men born to slaves would grow up to be the next generation of workers. There would still be racist divisions, but they would not arise as a cause for tearing the very fabric of American life. There would be time to adjust, a new generation raised in an environment where they shared citizenship however uncomfortably with one another. Instead, this was enacted in an attempt to further legislate a mass of social disruption. It was use of law to try to mitigate the damages already initiated through the constitutionally forbidden acts that leadership had taken. With the continued recognition of government sovereignty, we have reference to the ability to abuse citizens so long as it is done through due process of law. The sovereignty recognized in the states was assumed to extend to continuing some abuses so long as the requirement of legal processes were observed. The concept of equal protection of laws can only be called brilliant leadership. It wrote a common law principle into the constitution that laws cannot treat citizens differently. It was a stumbling block to every future attempt to use the law to benefit the right people at the expense of others. Accordingly, it has become one of the legal provisions most seriously violated by all branches of government. For example, a graduated income tax involves a law that intentionally penalizes citizens based on their financial successes. As written, equal protection of law has been so effectively misread as to say it supports the abuse as somehow demanded for fairness. Again, the executive branch has arranged for some favored businesses to be excused from having to follow all the regulatory rules that are applied to other less favored businesses. It has been misread to authorize the president to treat selected friends differently than others. Then again, the issue of pardons for crimes is not supported where it would simply treat one convicted criminal as different than others. Releasing one prisoner and then not another who has the same basic cause to be imprisoned is an open violation of this provision. The judges who are called to adjudicate a crime against some people where others are not prosecuted for the same crime would be able to refuse the action. There is no good way to authorize a prosecutor to pick and choose among criminals which will be prosecuted and which will not. The police authority who is told to excuse some people from arrest while arresting others should be able to refuse the order or continue application to all with the backing of the courts. Does issue of a warrant in one case refusing to issue it in another like case entitle the one who has taken damage to proceed against us judges and other officers involved? It is not so under the current reading of this provision. Equal protection of law is an assault on the very concept of sovereign right to rule. It reintroduces the purpose of justice as stated in the preamble. It is such inherent power that the courts have had to actively misread it to keep from interfering with sovereign legislation and privileged execution of law. The most common misreading addresses the equal protection provision as the equivalent of the due process clause but applied to state legislation instead of federal legislation. There it is again so long as the government leadership adheres to the processes permitted to the leaders, the courts will back up whatever they do. Section 2 in this amendment is somewhat independent from the first. It addresses the necessary and convenient changes to voting laws and to implementation of the enforcement of what civil war imposed on the people in the southern states. Again we have to note that what has to be imposed upon the people is not what the people support. It necessarily involves misrepresentation. In this case it is misrepresentation of the people in the southern states to serve the people in the northern states. It is legislation of a change that is not supported by we the people but by some of the people who would overcome the rest. Our civil war had killed 165,000 citizens but the damage did not stop even after the military hostilities had ceased. This was indeed a dark time for our nation. Section 3 addresses another issue with questionable approach. It sets a new requirement upon those who would be in leadership positions. It applied a sovereign loyalty test to those who might serve in the public leadership positions, limiting the choice of the people to elect those who might represent interest contrary to the northern states political leanings. This same was rational in the sense of preventing sharply discordant voices of those who would not support the sovereign government as rule over the people. It was the abused people in the southern states who would no longer have the option of being represented by anyone who had challenged the sovereignty of the administrative leaders in power. Section 4 continues the general theme of supporting sovereignty in government. It declares that debts incurred in accord with federal legal process cannot be officially questioned. The sovereign will not even hear a cause of limitation, but will do what leaders think is right. It is here that the conflict with sovereignty in the people is given economic substance. When parents died, their debts could not be passed to their children. The common law included inheritance laws that cut off such further debts that the estate process closed all debts public and private. The children were to be born free. This provision simply ignores this for the sovereign government and works to the effect that the public debts incurred on behalf of, by representing, the fathers would continue even after the death of the ones who were represented. It would hold the citizen responsible for the public debt, overriding the very purpose for probate law and denying the benefits to the people of the United States. The 15th Amendment was just one more in a series of benevolent sovereign actions, ignoring both the sovereignty of citizens necessary for the legality of government and the recently passed requirement for equal protection of law. We have an addition to the Constitution that would address some citizens as special. The loss of focus on legality and sovereignty in the citizen is inherent in addressing voting as a right. Voting is a privilege and only arises as a result of having a government. It is not something that the created government can choose to withhold from citizens who have an ownership right in the nation and in the government created under their authority. Election is a hiring process, not a coronation. And it's not choosing those who will rule over the other people. It is choosing representatives who are supposed to be fulfilling the requirements of the Constitution and the will of the people. Yet here is the written witness to a government that thought it had to hand out benefits to some of the people to make them equal to other citizens. Worse far, they felt the need to so deeply that they engaged in the process to witness their lack of understanding by appending it to a document that only existed for the purpose of ordaining and establishing a government. Could this have been done by common legislation? It could have been so accomplished, but only by recognition that we the people who are the states are to represent are the same people, the same we the people who are citizens of the United States. You would require a denial of the sovereignty of the states over the U.S. citizens. Indeed, the 15th amendment is a witness to both the times and the result of a lack of education concerning our foundation as a legal nation. With the 16th amendment, we have a witness to the almost total rejection of any constitutional limitation upon how our benevolent sovereign government can abuse its citizens. The leadership had learned nothing from our Civil War beyond what they as benevolent rulers had accomplished for some Americans at the expense of others. The death of 165,000 American citizens and smoldering resentment of those who still smarted at having their government seize their property was a political victory only. The shattered we the people continued suffering from this abuse. The same smug government, not satisfied with its breach of both law and purpose, stepped into a new atrocity and put their hands into the pockets of the sovereign citizens that they were only empowered to serve. Any citizen who put his hand into another citizen's pocket would be subject to prosecution. It was a criminal act. The people could not authorize, not even by original signature, their representatives to take such an action. This is theft by government, with the collusion of the courts because it was accomplished through an authorized process. A graduated income tax is not a legal way to fund the U.S. government. It is a criminal abuse of the sovereignty of citizens. There are legal ways to do things under the original Constitution. These would all have required recognizing the sovereignty of citizens and leadership had already rejected that outright. It would have required accountability to the people and political leaders had found that to be unacceptable. And so we find amendments to authorize what the Constitution forbade and that could only be sold as acceptable to a people who are ignorant of their personal sovereignty. This is our history as a nation and it is written in the form of constitutional amendments. We need to learn from our history so that we will not repeat the mistakes of the past.


What is going on guys? Phrase Wilson here. Today's video I'm going to be walking you through a very, very brutal home leg workout that is going to require absolutely no equipment. Zero, nil, nada. It's going to be absolutely fantastic guys.  I want to just quickly have my oxy shred because this is what is going to provide me the energy to really kill this workout outside in the beautiful sun. Guys, why I mixed up a beloved scoop of oxy shred, which is going to provide me with the energies for this workout. I will explain a little bit about what this workout is going to consist of. So it's going to be four total supersets and each superset is going to have a rest in between each. So that's two exercises back to back, followed by a nice big rest to give yourself a little bit of a break, a breather just for the next superset to come. So this is going to be 15 minutes, done. And that's it guys. It's going to be an absolutely fantastic workout. So I'm going to sip on this and we're going to get right into it. Okay, so finishing off with one scoop of isopad zero whey by EHP Labs. This is the vanilla ice cream flavor. This is top three right now. It is delicious. This is going to help to really kicks our recovery with a fast digesting protein. Now you have that in my infamous post workout meal guys. So if you do want to try this, make sure you go and head over to my socials, YouTube, Instagram and everything else. Even TikTok up on there. Guys, so I hope you enjoyed that one. If you did, let us know by dropping a like and commenting down below whatever you would like to see. Subscribe also if you are new so you can see future videos. And I'll catch you guys in the next one.


It's DD K and I'm back today with another spark video. He was trying to say everybody to tune in if you want to subscribe, make sure you stay tuned to the full video. Give me a thumbs up and do not skip those ads. It is June 17th and it's time for us to get to this bag. In this video, guess what? We kind of just let spark what we did and we kind of... Hey, they finna stay still baby. So you guys want to make sure you stay tuned for that. Also, guess what? We got paid twice and go to the same house two times. I know it sounds confusing what I'm saying. By the way, good you want to make sure you stay tuned to the full video so you can understand what I'm saying so we can see how to get these bands. I hope you guys enjoyed the video. Make sure you subscribe and make sure you give me a thumbs up and do not skip those ads. We don't know where to get to this bag. Let's go. Walmart tour is 8.5 miles for 2075. It's a great time to be alive. Let's go. Here to drop off order number one. Y'all know we about to get it done. They out of pocket. They didn't block the sidewalk. So I got to walk all the way around the VHECO to get to the sidewalk. Then we're going to drop this drone off and then drop off order number two. Hopefully we get all the way sparked up again. I don't get like a Santa Club one or something, man. I ain't got a lot. These, we had another order that I canceled because that drone was just too critical. It was the order wasn't bad. It was just how far it had to go. How far it had to go to drop it off. It just it just wasn't worth it. It was 8.6 miles for like 18 dollars. Yeah, they was out of pocket. Here's my mom. I didn't bring that drone. I'm out of pocket. That drone didn't work. They're not going to die. It was the photo yard. No, no, smack. Let's go. We are here to drop off order number two. You guys will not believe the order I got. I'm going to show you guys that when I get back on the carpet. That's when we drop the drone off. I'm talking about, you talking about out of pocket, I'm going to show you this. I know that sometimes you guys be commenting and asking what about the orders that I don't take and all that stuff. So I may start showing you guys the orders that I don't take. This one was so bad. I can't even believe they had to audacity to play with me. You know what I'm talking about guys. They have a sign for this one. So this is why I used to live across the street right there. Right over in that building right there. You can't see it because of the trees though. They do have to sign for this. So they're knocking the door off. Hopefully here we can come out here baby. So we can keep on moving and grooving. Starting to get hot too. How you doing? I'm here with your Walmart order. Right here? Yeah. Is this 2300B? Yeah, B. 2300B? Yeah. Josh! For J Baker? Yeah. Okay. Don't beat yourself. I don't know all day. I'm gonna get this stuff. Right there now. And this order was for the low skeet. And that's one. Okay. And we'll just have to wait so I have a little bit more room. Look at that right there. Just right here.  Bam skeet. Last one. Bam skeet. I still gotta wait for the signature. Excuse me sir. I just need a signature. I just need a signature. All right, I appreciate it. You guys have a good one. All you guys ready for the order I was telling you about? It's already sparked up two orders 6.5 miles for 1488, right? First off, that's terrible. That's already bad right there. One of the orders has a large order. It has 136 items. And the other one has 32 items. And then we tip that's $2. I don't know what's going on. We just got another order that came in. It's terrible. Ten orders, 28.5 miles. For $3,501. And another one is two orders. 11.4 miles for $1511. I don't know what's going on. But all the way sparked up me to get together. Also, the people who aren't ordered from all the way sparked up, they don't even give us some tips, baby, so we can get this money. Because this is out of control. But either way, go. We gon' get on the road. Let's go. Order number two. You know what it's time to do. All the way sparked up. One of our shoppers has one order. 5.5 miles, 10 items. For $28.50. When you get worth some money, we want it crispy. Let's go. We are here to shop and deliver. Or this is a beautiful neighborhood. It's amazing.  Very nice. Nice cool economy collected. First one around. Door around. I don't know just because I ain't here. Hit it with the photo. Just smack. Let's go. Order number three. We back at one migrity. All the way sparked up. One more two orders. 6.3 miles for $17.45. We try to strive, but it's going slow. Either way, go. We're trying to get this dough. Let's go. Now you old news. Got a couple Porsche trucks. A couple old school. Let y'all know what they come below and let me know. We're going to jump off order number one. But to get that done. I think that's a price candy. Come on here and get it. I don't know if that drawing work. I came to this house recently. Like not that long ago. Oh, give me doggie doggie. It's okay. It's okay doggie doggie. It's starting to burn up our herd. Now it's uh scorching. They ain't even getting the orders. It hasn't been the greatest day so far. Step back. Head off the photo. Smack. Let's go. Order number two. I got the dogs barking at me already. Look at my dog barking at me. Oh, how you doing sir? How you doing bro? Uh, not really. It's a beautiful dog. A pit.  Where would you like me to sit everything sir? Just sit right here. Um, you want me to sit on the sidewalk? Because I don't want to block the door. You still got to get in, right? Yeah, put it right there. Right there. That's a nice dog. Hey doggie. There ain't no dog treats in there. Hey doggie. I like that dog. It's beautiful. He old dog. He kind of old. You know what they say. A dog is a man best friend. You get these friends. Step back. Head off the photo. Smack. Let's go. Order forward. Order 4.2 miles for 1953. It's only one item, baby. Just so you guys know. And it is an air conditioner. Here we have this. I'm telling you guys about on number five. This was a crazy one. Order number five is. Oh, I won't order. It says 37.9 miles for 3907. But guess what? It's not 30. It's not 37.9 miles. It's like 7.2 miles. And then we go to Chicago instead of North Chicago. North Chicago is only 7.2 miles. Don't worry about the VA, baby. So we'll get that 3907. And we don't thank God for our blessings. What's this drawing in here? We put this in here. We'll put the AC in the trunk. Y'all been super busy? Yeah. For real? Work, y'all to death. Just like that, we are here to drop off this order to get an order, baby. We are not going to be able to drop off the AC order because we went to Walmart and they said they don't have it. So we're dropping off this order. We're about to get this 39 dollars to spark tweak. But I'm going to tell you guys this. Just so you guys know, I was wrong. It wasn't 7.4 miles. It was actually 4.7 miles. It only took us 11 minutes to get here. And if we would have had to go to Chicago, it would have been 50 minutes away. So I don't know why they would think that somebody from all the way from here would order something all the way to go all the way there, baby. But either way, it goes by the scope, baby. And just so you guys know, I'm going to give you guys a tip. So pay close attention to the tip. Let me go, bro. The tip is when you get to the house, I know that you guys think that you can't deliver it to here because it won't allow you to. If you slide at delivery location three times, he's going to try to stop you the first two times. If you slide it across three times on the third time, it'll let you go through and it lets you deliver the order. So I'm about to get an order, baby. Better get this some money. I'm kind of salty about the AC order though. We needed that job because today's been going extra slow. I'm talking about so slow. I don't even know. I don't think they're doping hard. I think they're not going to do it, though. It's not going to do it, though.  Throw it over the top of my side. Step back a little bit. Photo. You all right? No, no. In the new number five is all the way far. Wait, we got five answers. This is what you guys know. We're going to go. We're about to get to this door. Guess what we're going? We're going back to Wendy's to jump off these 15, well, 30 bags of ice, baby. 10.8 miles for 1945 each order. We're going to get 38.90 and we're going to get to this money and we're going to do it timely. I hope you guys are enjoying the video. Make sure you subscribe button. Make sure you give me a thumbs up and do not skip those ads. We're here at Sam's Club right now. We're about to get this bag. Let's go. 15, this is 16. Okay, 16, so we need 14 more? Yeah, grab one. How are you doing this morning? What's almost afternoon now? A little lot better now that the seat's kind of over. Yeah. We are here to throw up this ice, ice, baby. Hopefully, we're trying to get them to sign them right now. Sign both of these right now so we can get all the way sparked up again because we can't get it all the way sparked up if they haven't signed yet. So there's nothing to do. They got people in the drive-thru and I'm trying to get a cart too. You know what I'm saying, mom? Oh yeah, we got more room too. What is it, baby? Hello, how are you doing? Oh, we're here with the ice. Can you sign these two? All right. You just wanted to put them right there, right? In there. Thank you very much. So, hey, do you guys have carts? A cart I can use? Cart? Yeah, a cart. Thank you. I'm not going to do it when I'm done to bring it back. All righty. It's not supposed to get busy, baby. It's time for us to ball, let's go. So that's the big one? Yeah, I think it should go in the back seat. Okay, we can put this piece in the back seat and then you can put the other stuff back there. And then there's another smaller cooler, right? With the other order. One, it should be two orders. One of them should have two items. Oh, that's it? Yes. Okay, I can just put this in there. Yeah, that's just the one right here. Okay. Thank you very much, sir. You guys can put everything else in the bag, yeah. All right, put it in here. We are here to throw out this order to get an order, baby. Lady told me to come over here. Excuse me. I have a Walmart delivery for a dangail. This, I'm not sure what this is. It's a cleaner or something. I don't know what it is. Probably, thank you. Do you have to sign or take it? No, ma'am. Okay, thank you. Thank you, you have a good one. We are here to throw out word number two, baby. I thought this gentleman had some wheels on it. He ain't got no wheels on it. How about this gentleman had some wheels on it, baby? Thought I was about to get busy. I was going to put everything in the cooler, but that doesn't make much sense. So, I probably going to have to take two trips. I think they get in the driveway done, or lawn done, and they block the driveway, man. So, I'm going to come back again. This gentleman got no weight to it, don't he? Oh, they got that one. I forgot all about it. I'm going to have no weight to it. Take them grab back, grab back.  This joint's cutting off my circulation. This joint's so heavy. You know what I'm talking about? What we got to do, we got to do, baby. Oh, did not ring, knock. Drop this right here. Drop this right here. We do have to get their ID because it does contain alcohol. Also, they're here. I am going to wait before I bring the other stuff here because if they're not here, we have to get back to the store, which it is what it is. Matter of fact, I'm about to call them. Hey, how you doing, Kelly? My name is Jerome. I'm here with your Walmart order. Yes, ma'am. I need your ID for the alcohol. Okay, well, we'll see you soon. Yes, ma'am. I'll wait for you. You're welcome. Bye-bye. This should be here in three minutes.  This is about to turn. This should be here soon. So, we got to do, we got to do, baby, because I definitely want to take this back to the store. That's what I'm definitely not trying to do. I think I'm going to do something smart here. I think I'm going to put this joint on the dolly because I thought it had wheels, but it doesn't have wheels. So, what we're going to do is we're going to put this cooler on the dolly and we're going to put, I said you dolly in the first place, but let's put the beer in there. I'm trying to put it in the middle so it can move properly. So, it's going to be unstable. I'm going to show them we ate it, baby. Let's see if this works. Okay, let's go. We're going to have to go to the grass. Guess what, guys? My business partner had an extraordinary idea. She said to put the food in the cooler and we can leave it here and then just get an idea and we're gone. So, you get it on. You know what I'm talking about? That's a great idea. So, I definitely want to think about that. I was trying to sit here and wait so I was tweaking. Hello, how you doing? That's great to hear. It's a beautiful day all here. The last two days, the last couple of days before that was kind of hot. Yes, ma'am. I'm proud. I love this. Oh, you do? I love this. Let me just scan it. We have one of those that you can make sure you can play with. Then, I need your signature and that is it. All the beer and the wine is right here on the side. I mentioned I have to put it in there. You are good to go. Oh, I bought a cooler. I was like, wait, you don't want to leave this. You're welcome. You have a great day. Thank you. Last two. You know what it's time to do. So, guess what, baby? We got two orders going to the same address yet again because we know in the wind, baby. One order sales come 6.8 miles for 1672 and the other order is one order 6.8 miles for 1782. Now, I know what we're about to do.  It's time to get busy. I hope you guys are with me. Let's go. That was Sharon Vasquez. Is that about the week, man? It's been critical. Yeah. That's all good. I see all these people over here for y'all. So, it's both for these, right? Yeah, it's both for Sharon Vasquez. Yes, sir. They about to have a party or something, huh? Oh, good. I want this price. You can put the chips in this one. Don't work too hard. It's okay. It's not your fault. It's ordered to get in order, baby. Guess what? We're about to get 30-fold, 50-fold for these two orders. You don't tell them out? All the way sparked up is looking us up today.  Today has been a long day, guys. It's like three o'clock or closer to three already. It's been a long day. We've been getting this cake. Hey, doggie. The dog just came to the window. Something's on right here. He's about to be good. He got big stalks of big chips. The whole setup, baby cookies. Hello. How you doing, sir? I'm doing great. I can't complain. Well, I'm sure he's good, though. Well, yeah. Nobody will listen. That's too weird. I thought we may be having a party. That's what I was just saying. It looks just like that. And that is everything, sir. Thank you very much. You're welcome. We have a guy just need to take a little photo. You have a good one, sir. And just like that, it is the end of the video. I hope you guys enjoyed the content. Today we made $217.20. We came and got today's money. Look at the time. It is now $328. We came and got that cake. Today was a long day, but we came and got it done. And we're going to get on the run, baby. I hope you guys enjoyed the video. Also, if you want to buy some of the merch, ready to find a brand, the best brand on the planet, if you ask me. Or you have to do a email me at www.RosehouseVusageEmerit.com and let me know what you're trying to do or flow sick like the swine flu. I'll see you guys on the next one. We're going, we're going, we're flowing. You already know the DDK, and I'm on my way.