CNN finally gave Elizabeth Warren her own town hall and I think it was long overdue and overall She did a really good job in my opinion. You can tell that she was having a lot of fun with it I think that she came across as a really personable candidate This wasn't necessarily the I'm gonna crack open a beer Elizabeth Warren that we saw on Instagram when she first launched I think you kind of saw her embrace the inner Wank and nerd that she actually is and that's great because that's what we love about Elizabeth Warren Be yourself. Don't try to be Alexandria Ocasio-Cortez. Don't even try to be Bernie Just be yourself and tell us about your policy ideas and for the most part I think that she did that really well And this is probably the first CNN town hall where I'm not going to complain about the questions that were asked because for the Most part almost all of them were very substantive, which is Great, it's a breath of fresh air because when you tune into CNN you expect mostly idiotic questions But I mean for the most part they were great I think that they curated a list of questions that were fair But still tough. So by and large I think that she did a great job and I'm tempted to give her a high grade However, she answered so poorly on one particular question that it not just harmed my Perspective or impacted my perspective about the town hall overall it actually literally brought her down in my book as a candidate and That is a question about Medicare for all. It's the one question where I think it was clear she completely bombed and I'm gonna show you a clip now of an individual that Talked about Medicare for all and he framed his question in a way of I support it but I'm worried about the fact that Unions are kind of against it because people like their current health insurance And if you're someone who actually supports Medicare for all what you want to do in these instances is educate them This is what Bernie Sanders did at his town hall Bernie Sanders explained that people don't necessarily like their insurance rather They like their doctor so really the only difference with Medicare for all and the current for-profit system Is that instead of having a blue cross blue shield card? You'd have a Medicare card So we're really at a point in time where when we have the public behind a certain policy Medicare for all now Progressive leaders need to be educating people giving them the details But Elizabeth Warren did not do that. She talked about everything with regard to healthcare, but Medicare for all So this is her answer and then when we come back I'm gonna tell you why I was so disappointed, but don't worry We will get to her other answers so we'll end on a positive note But I just want to get this out of the way because I think it's really important Healthcare is a basic human right and we fight for basic human rights And then let's put these in order because I appreciate that your question starts with the affordable care act Let's all remember when we're talking about what's possible Let's start where we are and the difference between Democrats and Republicans Right now Democrats are trying to figure out how to expand health care coverage at the lowest possible cost So everybody is covered Republicans right this minute are out there trying to repeal the affordable care act They've got a lawsuit pending down in Texas where they're trying to roll it back what they couldn't do with a vote They're trying to do with the courts HHS every day is doing what they can to undermine the affordable care act So we're talking about health care in America right now The first thing we need to be talking about is defend the affordable care act Protection under the affordable care act part two Let's make the improvements that are what I think of as the low-hanging fruit for example Let's bring down the cost of prescription drugs And then you know what you're gonna hear from a consumer advocate and that is we need to hold insurance companies accountable and that means no tricking and trapping people on those insurance contracts and Then when we talk about Medicare for all There are a lot of different pathways What we're all looking for is the lowest cost way to make sure Everybody gets covered and some folks are talking about let's start lowering the age Maybe bring it down to 60 55 50 that helps cover people who are most at risk and can be helpful for example to the labor's plans some people say do it the other way let's bring it up from Everybody under 30 gets covered by Medicare Others say let employers be able to buy into the Medicare plans others say let's let employees buy into the Medicare plans For me what's key is we get everybody at the table on this that Labor's at the table that people who have to buy on their own Everybody comes to the table together and we figure out how to do Medicare for all in a way That makes sure that we're gonna get a hundred percent coverage in this country at the lowest possible cost for everyone That's our job first of all she started by saying health care is a right This is a term that was important at first But now it's meaningless because even corporate Democrats like John Delaney contend that health care is a right But that doesn't necessarily mean that it should be a right in the sense that it's free at the point of delivery Which means they don't actually believe it's a right But what this tells me is that corporate Democrats have co-opted the language that progressives use when pitching Medicare for all So that doesn't say anything so saying health care is a right not important anymore She then pivoted to how bad Republicans are and said look Democrats want to expand health care Republicans want to chip away at it and that's true, but you should be explaining Medicare for all specifically She said we've got to start by defending the affordable care act And then we've got to bring down the price of prescription drugs and then we've got a whole insurance companies accountable And finally towards the end she got to Medicare for all and she says when we talk about Medicare for all There are lots of different pathways what we're all looking for is the lowest cost way to make sure Everybody gets covered and then she talks about lowering the age of Medicare and then a public Option where you can buy into Medicare and it's just evident that she was tap-dancing around Medicare for all itself And then she said we need to get people together Quote and figure out how to do Medicare for all in a way that makes sure that we're gonna get 100% Coverage in this country at the lowest possible cost for everyone. Well, hey Liz. I've got news for you You just answered your own question It's Medicare for all So if you say Medicare for all and you're still wondering how we get to lower cost coverage and 100% of people covered Then something seriously disingenuous is happening there Because if you want to get to 100% coverage, you just pass Medicare for all It really is that simple now crafting the policy details itself is complex But it is the one solution That is not just something that's politically savvy because it's overwhelmingly popular, but from a policy standpoint It's just good policy. It's what all the other Modern industrialized nations have and it's what we should move towards But she didn't say that now I'm going to show you a follow-up where Jake Tapper said well Look, you've cosponsored Bernie Sanders Medicare for all bill. Does that mean you support abolishing private health insurance companies now? I have an issue with the way he framed that question because this talk of abolishing Private health care companies is a bit disingenuous because Bernie's bill and primal Agile Paul's bill does not just outright say We're going to abolish private health insurance companies It just kind of makes them outdated and unnecessary if you have Medicare for all But nonetheless, I'm not playing you this clip so you can see Jake Tapper Basically talk about Medicare for all in a really ignorant way I'm playing it for you because I want you to pay attention to how fast Elizabeth Warren runs away from the fact that she cosponsored Bernie Sanders Medicare for all bill So you are a cosponsor of senator Bernie Sanders Medicare for for all bill And I understand there are a lot of different paths to universal coverage But his bill that you've cosponsored would essentially eliminate private insurance. Is that something you could support? He's got a runway for that. I think we get everybody together and that's what it is. We'll decide I've also cosponsored other bills including expanding Medicaid is another approach that we use But what's really important to me about this is we never lose sight Of what the center is because the center is about making sure that every single person in this country Gets the coverage they need and that it's at a price that they can afford We start with our values. We'll get to the right place. Ask yourself this question Does that look to you like someone who's going to fight for Medicare for all if she gets elected? It was almost as if she was embarrassed to admit that she cosponsored Bernie Sanders Medicare for all bill Oh, well, I didn't just cosponsor that bill. I cosponsored these other bills too public option lowering the age of uh Medicare I don't understand why she would do this But it communicates to me very clearly that She does not support Medicare for all and she absolutely wouldn't fight for it because at this stage When you already have the public behind you if you actually support Medicare for all then you're moving on to the details You're now trying to educate people about it before you actually implement it. She's not doing that. She's talking about other issues So I mean, this was absolutely It felt like a gut punch to see her talk about it this way because I already told you that she's kind of giving us indications That she's backing away from Medicare for all but she still had enough room for plausible deniability But here with this long-winded answer where she wouldn't firmly commit to it. It's evident. She just doesn't support it She may support it in a roundabout way. It may be a long-term goal But within the next four to eight years in the event. She's elected. Would she fight for it? I think it's clear she would not so I was thoroughly Unimpressed it affected the way I feel about her as a candidate. She went down substantially in my book I mean Medicare for all is the bare minimum. It's the easiest litmus test to pass if you actually are progressive Do you think people should not die or go bankrupt? If they can't afford health insurance if the answer is yes, then the only solution Is making health care free at the point of service? That's what Medicare for all does and it's already a compromise because the ideal system would be a national health system Like the uk has so we're already Compromising but you can't even commit to something that's just standard for american progressivism And that is now supported among the overwhelming majority of americans It's just unforgivable But I don't want to give you the impression That this entire town hall was awful because of that answer because really that was the outlier Because everything else was pretty good So she was asked a question about Essentially reparations the person who posed a question to her didn't say the words reparations She asked what her administration would do to apologize to To apologize for 400 years of slavery And I was actually really impressed here with elizabeth warren's answer america was founded On principles of liberty and freedom And on the backs of slave labor This is a stain on america And we're not going to fix that we're not going to change that Until we address it head on directly And make no mistake It's not just the original founding It's what's happened generation after generation The impact of discrimination Handed down from one to the next Means that today in america because of housing discrimination because of employment discrimination We live in a world where for the average white family has a hundred dollars The average black family has about five dollars So I believe it's time To start the national full-blown conversation about reparations in this country I support the bill in the house To point a congressional panel of experts of people who are studying this who talk about different ways We may be able to do it and to make a report back to congress so that we can as a nation Do what's right and begin to heal So she was asked a really broad question and she chose to bring up reparations And she also talked about pushing for hr40 She talked about bringing people from the community together to Decide what's the best approach here for reparations and jake tapper asked whether or not she supports writing a check And she didn't explicitly endorse this No candidate has thus far, but I do think that her answer about bringing people together It was comprehensive and it was impressive It showed that she really is listening and she's astute here at least minimally So I personally was impressed here and then the issue of voting rights came up And she touched on a topic within the discussion of voting rights that no candidate ever talks about and it was another area Where I was absolutely impressed with her answer I believe we need a constitutional amendment That protects the right to vote for every american citizen and to make sure that vote gets counted We need to put some federal muscle behind that And we need to repeal every one of the voter suppression laws that is out there right now And I'll tell you one more We need to make sure that every vote counts And and I want to I want to push that right here in mississippi because I think this is an important point You know come a general election Presidential candidates don't come to places like mississippi Yeah, they also don't come to places like california and massachusetts Right because we're not the battleground states Well, my view is that every vote matters and the way we can make that happen Is that we can have national voting And that means get rid of the electoral college That right there in my opinion is exactly how you answer a question about voting rights because it's not just like You have to repeal all of these voter id laws and laws that disenfranchise voters and you know It's not just about re-enfranchising voters It's making sure that our democracy as a whole is more equitable and so long as we have this outdated racist institution Known as the electoral college in place. We can't have that so she Talked about abolishing the electoral college and the crowd went nuts That was probably one of the moments where they applauded her the loudest and the strongest because they were so excited And i'm especially glad to see her come out and take this position After another progressive presidential candidate andrew yang came out and said i don't support abolishing the electoral college And i can't see how that is something anyone could agree with because What andrew yang was saying is look i think that if we do that then candidates are just going to campaign in densely populated cities and they're going to avoid rural areas but They should be campaigning where the people are and what matters the most Is that all of our votes are weighted equally but somebody in california? Doesn't have as much voting power as someone in a swing state Like ohio, so that's completely Unacceptable so i don't even think that it's reasonable anymore to say I'm against abolishing the electoral college I think it's just the standard progressive position because if you honestly think we shouldn't then you have to defend How twice in modern history? we've had presidents who Actually were able to assume office while getting less votes than their opponent It's just an untenable position for someone who's progressive And i'm really glad that she came out swinging here now the last clip that i want to play for you Is her plan to mitigate corruption? She was initially asked what she'd do to make sure that the wealthy pay their fair share And um, you know, I think that She went into corruption and Her accountable capitalism act and overall it wasn't a perfect answer But for the most part it was really great and uh thorough when you've got a government that works for the rich And it's not working nearly as well for anyone else That's corruption and we need to call it out plain and simple So the first thing we need to do is we need to attack that corruption head on I have the biggest anti-corruption bill Since watergate big problem. You got to have a big bill to deal with it Now it's got a lot of pieces to it But the main point is to beat back on the influence of money Because that's how they keep getting this government getting this country to work for them So for example, my bill says we're going to end lobbying as we know it Block the revolving door between main street between wall street and washington Of that i'll give you one more Everyone who runs for federal office ought to have to put their taxes online We got to deal with the corruption head on but let me give you a part two I was talking earlier about we got to rewrite the rules in this economy And part of that is putting more power back in the hands of workers Unions that's one way to do it I've got an accountable capitalism bill that says on the big fortune 500 companies That we're going to have employees also sit on the board of directors and help make decisions But there's one more we've got to talk about and that is my ultra millionaires tax So the idea is on the truly great fortunes 50 million dollars and above We start charging two percent a year on just that 50 millionth and first dollar and on up 2% a year by the way Anybody in here a homeowner You've been paying wealth taxes for a long time. They're just called property taxes I just want to include the rim brandt and the diamonds in the property taxes So I want to put a wealth tax in place And I just want to talk to you for one minute about how that restructures our whole economy We get a 2 tax on the 75,000 richest families in this country We would have enough money to provide universal childcare universal pre-k universal pre pre-k For every child in america and still have two trillion dollars left over Let's make some happen So I liked her response there because it was long but unlike her answer on medicare for all this was actually substantive Now it's not perfect because my perfect answer to the issue of corruption would be a constitutional amendment Where we just get money out of politics. We ban super PACs and we publicly finance every single election That's my ideal situation. But nonetheless what she's talking about here. It really wouldn't make a difference She talked about her anti-corruption bill that would end lobbying as we know it. I need to know more details But I like it just you know by default. She talked about locking the revolving door between Main Street in washington She talked about how everyone who runs for federal office will be mandated to release their tax returns I mean, I think that this is all just standard and it's common sense And then she talked about her accountable capitalism act And what I liked is that she brought up her wealth tax But she compared it to a property tax and explained how we kind of already have a wealth tax on home owners It's just that we call it property taxes and not a wealth tax And she didn't just talk about the amount of revenue that that would bring in But she gave us some examples as to what we could do with that revenue And I think that's exactly how you've got to answer these questions You don't make it just about forcing the rich to pay their fair share But you make it about giving americans what's owed to them. So by and large to kind of just take a step back I think she did a good job. She answered most questions in a way that ranges from adequate to excellent But I just I really am stuck on her answer When it comes to Medicare for all it was so atrocious. I didn't expect her To give that bad of an answer. Um, and I know that people will call me a larmist and say that I'm being hyperbolic and I'm trying to you know Not interpret her answer in a way that's charitable or should be interpreted But look you've got to understand that if somebody's not saying why we need Medicare for all Then they're not in favor of Medicare for all Because if you say well, there's many paths to Medicare for all Essentially what you're arguing for is a stepping stone in between Medicare for all and our current system, which is unnecessary You don't need a stepping stone. There's no law that mandates a stepping stone Between um, you know what we have now our shitty system in Medicare for all You could just pass Medicare for all and have it be the law But overall, I don't want to give you the impression that this was bad. I think she did a good job It's just that that answer was bad on Medicare for all But um, it was it was a good town hall. I would encourage people to watch the entire thing But um, overall, I think that it's clear she has some really innovative ideas And you can see that she's trying to be more authentic and I think that it's working for her She's more personable. She's not trying to be as focus group driven as she previously seemed at the beginning of her campaign And you know by and large, I think this was a good town hall and it was More heavy on the substance than I would have expected which is good Girlie Mike fettuccine needs your support on patreon What a loser Visit patreon.com Slashed humanist report to support the low ratings humanist report sad My views are much higher


It is very common in cardiology. It's very common in sick patients. It's very common in older patients. And as an internal medicine doctor, you should be experienced to say that's athip. So recognizing it, seeing it on EKG, and then kind of knowing what your algorithm is gonna be of the first few medications you'll try. If the patient's stable, if they're not stable, then you're taught this throughout med school. You're taught this throughout residency.


Hello, what's poppin? We are on twitch. We are not live but by the time you We're not live. So leave a like comment subscribe turn on your post notification bells. Let's continue to grow the family from Chicago to the UK Right behind me if we do go live and you miss it man Just go replay it on twitch fast forward rewind you don't do your thing don't forget we do got merch We do have patreon. I will be dropping a patreon tonight, but it's gonna be late, you know Let's get into this man, this is trying not to laugh Scottish edition So what's your view should we be teaching kids to see that tears in my eyes a national anthem, maybe a Scottish one Can I have two fish suppers and two candy iron brew, please? Thank you very much Doris. Okay, really good. We were point there First we've got a subject for you Oh man, okay. All right, let's reset does it stuck between a rock and a hard place.  The Scottish accent is tough. Come on now.  No, my bad Cops having fun are not entertaining Welcome to the Battle of Stirling Bridge 1297. Let's meet the leaders I W Brian Yeah, yeah, yeah, you broke your little wrist, didn't you hurt What we're doing today Come back Got up out of there.  I'm not even gonna lie to you Oh, you did it I almost didn't laugh at a lot of them. I feel like I laughed a good amount But then again, I did laugh, you know, I'm saying like my win rate was 5050 you get me Tell a little like comment subscribe turn your post on go


What's up everybody? I got my boy Tuan here with me. How are you doing brother? Very good. Thank you He just came down from Ottawa. If you guys aren't familiar with Canada, Ottawa is about 45 hours away about four hours away. So he tracked here just for you to do a video now for you know I don't want to do any injustice to Tuan's story and any injustice to introducing Tuan So I'll let Tuan himself introduce himself. Wow, so thank you Mir for this opportunity. What's up everyone? So I guess I'm an entrepreneur and I'm assuming most of you guys and girls out there want to be an entrepreneur But I have a different story into entrepreneurship I just started volunteering at one point and I came to Canada like 41 years ago It's right 41 Asians they young until they're 80 apparently they flip But then you know, it's It's amazing when you start remembering Who helped you, you know when you come here or anything to do in life You remember who helps you right and so I've always been reminded who's helped me come this country And so I always give them back what I didn't realize is that when you start spending time and figuring out How to optimize ways to give back how to optimize your volunteer hours to make more money for charities with a little time So for example, I say why volunteer 10 hours a week and I'm raising like $2,000 a month And so how do I raise $4,000 a month with the same 10 hours, right? And so that process led me to raising a million by 25 years old and I was just an accountant guys for all you guys there. I start as a count that had a regular job Just repeat that again when you said how much you just raised so yeah I raised what I basically raised a million dollars by 25 years old. That's big You guys don't understand about raising you guys don't see me the camera. I'm just behind you right now But raising any money in general is hard Might as well raising a million dollars That's crazy. So it was a lot of work. I had probably like three four hundred friends across 10 different events and it just totaled a million dollars Someone put me on the news man named Max keeping who's passed away But he's an amazing guy and that feature changed my life completely and so people invited me to golf tournaments and like Dinners and I never held golf from my life at the time But then it's when I realized that you know in the world of charity when you're delivering that much value to community The big dogs actually pay attention to you and these guys recognize me They saw me with something that I didn't know myself and that's why you know I'm very fortunate because I never set out to be an entrepreneur Early, I thought I had needed 20 years experience to actually start a business But then I had great mentors Which is one of the biggest keys to success in my opinion is having great mentors I had great mentors who pulled me in says yo, man, you got something special You just got to believe in yourself and so that's like a long story short and when I look back at my volunteer zone It's like an MBA. I realized now that I helped my friends Make goals like what do you want to be better at strategic planning web design? Whatever skill you actually want to improve even dancing. I love dancing. I love music, right? I'm not the greatest dancer, but I love it, right? But even that I incorporate charitable events I can test my skills develop my skills and I have tons of examples where our friends who Volunteered and because of the skills they've developed it in volunteerism. They're now freaking superstars in business. That's my story Let's uh, let's talk about the million dollars you raise. Can we break that down a part? Yes, so there were 10 events and each event raised basically about a hundred thousand dollars And they all leverage off the same same much looking you guys here They all leveraged the same strategy, which is my sponsorship package So I'll make the numbers simple and maybe maybe put the numbers outside my head Maybe I don't know right, but imagine having a package that had a thousand dollars for gold 750 for silver and 500 for bronze and I calculated an event for example that The cost of doing the event fifty dollars per head. So you ready for this five hundred dollars You get one ticket and if a ticket costs you fifty dollars and your profit margin is 450 bronze Then 750 you get three tickets.  I don't have the money So fine. Let's do bronze five hundred bucks. So then I have a table of ten people At bronze and ten people gives me four hundred fifty dollars Which means 45 hundred bucks per table. I do a fifty person table. That's two hundred twenty five thousand dollars In one fundraiser just by focusing on bronze sponsorship you guys feeling me here, but of course I'm not selling everything in bronze. So what I do is some people don't want to do bronze even so I'm like Why don't I throw an extra ticket for you so you can bring in a friend? They're like, oh sure So I've cut that in half and now you have your two hundred twenty five thousand dollars in fundraising in all bronze It's now cut in half and each event averages 125 grand. I'll give you one more example Of course, so one more example is Maybe two examples are really quick.  You make no money.  So I went to a golf course and had an idea Give me 15 driving range slots I'm gonna get 15 executive CEOs who love to golf and we're gonna teach We're gonna give each of them a chance to teach at risk use how to swing a club 15 minutes with an executive CEO To just learn how to swing a club 15 minutes five minutes 15 minutes five minutes in one hour They each get to work directly with three children who are at risk across 15 slots Each CEO pays $2,000 involved with this. So in one shot three weeks of organizing this 15 slots $2,000 that's $30,000 where do you get more money executive recruiting company? You know I'm bringing 15 top CEOs in here. Why don't you give me $10,000 to be present in this event? So I start figure who is really important to this group and it's faster dollars in three weeks We're 65,000 dollars That's the art of fundraising.  That's how I do it Quick question before you wrap it up. Some people may be curious is how did you get in contact with all these CEOs? So the truth is at that time I already you know started fundraising, but my very first fundraiser was a dance inspired fashion show for charity Right and for children's hospital. It was all done by the students. I was just 21 years old, right? That raised $75,000 and did I know the partners at KPMG that I know the partners at other firms? I didn't know any of these people, but I seriously went hard and sold sold sold and It was hustling the truth is I hustle right, but I had the right message I gave them a message saying I believe that what I do will ensure that the future of our business community will be smart Brilliance and responsible and these are all business students in this group And if you become part of this you inspire that and so they love the message They love that the fact that these kids are having fun and they're fundraising They're leveraging business skills and I showed them the business model of how the event was going to raise more money Then a regular event they go to the regular business events they go to so when they saw how I was making money They were blown away. I even told them sponsor me at this level. I make more money Told them straight up. It's awesome. And they were they loved it. They were like, this is brilliant This is smart, right? So it starts with the hustle and I remember even going a subway and there's a fish bowl of business cars I freaking took all those business cars went home picked out the people that sound like they had influence Went to reach all of them and then next I just put the business cards back And now it's even easier these days got angel list link that like it's a joke How easy it is so much easier to find people but back in the day I hustle right and it's all the numbers But I didn't give up and I figured out how to do better and better if I could give you guys one advice how to start I say if you're gonna go for World Bank and all these big guys that you really want to secure Don't go to them yet Find ten people you know who you're gonna say who's gonna say no to you for sure But you don't care too much about hit them up first I hit the people who I I don't care as much and I use them as an A way to gain experience because they're gonna test me. They're gonna say no to me I spent and I lose my first ten pitches, but it's okay. At least I didn't lose the World Bank pitch You know I'm saying there you go awesome All right, Tuan if people want to get a hold of you. What's the best way to contact you? So you can hit me up at 20 you a n at dude Buddha calm Com Give me a Facebook it's slash mr. Health genie, but Facebook is the best like Hit me up on Facebook and I'll connect with you guys all right fantastic. All right, Tuan. Thank you so much brother guys I'm gonna leave a link below the video and check out Tuan man. He is a rock star. Thanks. Hey


And I've just outlined some examples of emotional maturity that men and women both find attractive in romantic relationships. You have to understand men tend to be more logical creatures. Women tend to be more emotional creatures. Although in midlife that actually can almost be reversed. So having a mutual sense of humor certainly pays dividends to turning a man on. Lastly, and this is most important.  Agreeable personality is operating from a place of teamwork but at the same time not resisting your partner's desires for both men and women alike. I've just outlined some examples of emotional maturity that men and women both find attractive in romantic relationships.


What is impairment, why do you need impairment, cost, loss, okay why the loss, usance, fire, damage, fire, accidents, technological change, obsolescence okay, how do you calculate impairment, do you calculate impairment, are you required to calculate impairment every year, see first of all there are two things, one is indicator of impairment, next is test for impairment, you will test for impairment only if there is a indicator for impairment, if there is no indicator for impairment you are not required to test for impairment okay. So you will check for indicator for impairment every year and do a test of impairment only when there is a indicator, so this exercise will be annual or whenever it happens suppose today accident is done, today indicator is done and this exercise is when indicator exist okay, now what is test for impairment, test for impairment means you have to check whether recoverable amount is greater than or equal to your carrying amount, what is carrying amount, book value, carrying amount is WDV, book value, actual amount whatever you might say, whatever amount is there on your balance sheet basically okay, what is recoverable amount, amount that can be recovered right, what amount can be recovered, if cost of asset can be recovered then recoverable amount will always be greater than WDV, how much output can be taken from that asset, cap value, insurance value, standard says two things, recoverable amount is higher of fair value less cost to sell, fair value means market value, if I want to sell it today what is the market value I will get, minus my cost to sell okay, so we will expect all the yeah, so there is no cost to sell, if there is a cost to sell then you have to subtract from fair value, so whatever is the net value that is one and second is value in use, what is value in use, by using the asset the value of benefits that you can derive by using the asset is value in use, how do you calculate value in use, you have to prepare a cash flow, future cash flow arising out of that asset then discount it to today's value, that present value will be considered as value in use, whichever is higher value in use or fair value less cost to sell will be considered as recoverable amount, recoverable amount if higher or equal to carrying value no impairment, if it is lower then impairment, so suppose this is 50, this is 70, so my recoverable amount become 70, if my carrying amount is 100 then there is an impairment, I have to bring it down to 70, so my impairment is 30 rupees, if this is 60 already then there is no impairment, is this clear? 1 rupees, so how will calculate the carrying amount, carrying amount will be 1 rupee in that case, in case there is a very big loss on assets, see as I said the two options the 1 rupee option you do not follow, you follow the first option which is you put it at gross value, so asset has a gross value it does not have 1 rupee, if you follow second method then there will be no impairment because it is already at 1 rupee, you cannot bring it to 0 rupee or lower value, it is always 1 rupee is equal to 0 value, so then there cannot be any impairment, impairment can only be when carrying amount is greater than recoverable amount, so carrying amount itself is 0, so recoverable amount cannot be less than 0, good method is gross value, but net value method will make the life easier, net value method will make the life easier definitely for sure, but then the only problem is in net value method your balance sheet will be at 1 rupee, situation will have not to be at 1 rupee, so you can calculate any depreciation, no impairment, no headache, absolutely, okay now the question is value in use, I said value in use can be calculated using future cash flows then discount it, can you do for all your assets, can you do for this furniture, this is my asset, this furniture, this room, this is my asset, asset of this institution, can I calculate value in use of this asset, see it says lot of assets, administrative assets see those which are not my equipments, equipments I can definitely use and generate value or say classroom, see suppose a classroom I cannot calculate value in use for every furniture in the classroom, but then there is something called as CGU, what is CGU, CGU is cash generating unit, a unit a smallest unit which can generate cash flows, now what is that unit, can I consider a classroom as a cash generating unit, yes right, so I cannot calculate cash generating capacity of this furniture, this furniture or this furniture, but I can calculate cash generating capacity of this classroom which includes all these furniture, right, so then it says in cases where individual assets cannot generate cash flows, I should combine those individual assets make a cash generating unit and then calculate impairment for that cash generating unit, how will you calculate impairment for cash generating unit, you can know carrying amount of all these assets together, so I have carrying amount, let us calculate recoverable amount, recoverable amount value in use, can I calculate cash flows, future cash flows and discount for this classroom, yes, yes, every classroom can accommodate 60 students, a classroom can have 250 classes in a year, suppose just an example, 50 student, 200 class, one academic year of 50 students, one academic year of 50 students can be in this classroom, I can definitely calculate and I can have a cash flow for this classroom, right, can I calculate fair value less cost to say yes, if I suppose I sell these assets, I will have a fair value less cost to sell for all these assets, so all the three value are in place, if I consider this as a classroom as one unit, if all the three values are in place, then I can calculate impairment, so when will this happen, suppose in this classroom something happened, something happened, okay, then I know that there is an indicator for impairment, when I know there is an indicator for impairment, now definitely in this, 15 benches are burnt, so I cannot calculate impairment for 15 benches, then I calculate impairment for this entire classroom and then I impair the impairment, see I have all the assets listed separately in my balance sheet, furniture is separate, lights is separate, right, so impairment how will it happen, impairment is calculated for classroom, how will I allocate that impairment to 15 benches, are you getting my point, are you getting my question, okay, this classroom has these assets, consumables can be chalks or dusters or whatever I might consider as assets, okay, 100 desks, board, 5 board, 500 consumables, 500 lights, 3 microphone, whatever I have listing, okay, now I calculate I have carrying amount of all these assets in my books, so I will know what is carrying amount of 100 desks, say 1 lakh rupees, 5 boards say 10,000 rupees, 500 consumables say 5000 rupees, 500 lights say 50,000 rupees, 3 microphone I do not know, 3000 rupees suppose, so basically I have carrying amount of all this, this is my total carrying amount of the cash generating unit whatever it might be 1 lakh 50, 60, 68, 1 lakh 68,000, okay, now 15 benches have caught fire or have been damaged, 15 benches, okay, now out of 100 desks, 15 desks have caught fire, I cannot calculate recoverable amount or value in use of 15 desks, I will calculate recoverable amount of this unit, okay, then what to do, then this unit, abhi pehle kapasitittha yeh 200 bachko ek sath ek academic year mein, it can do, but yeh 15 desk jalne ke baad 30 students will reduce, so now it can take only 220 students, right, so 220 students ka, suppose I calculate what is the revenue generated from those 220 students throughout the year, okay, so I do not know, say 10,000 rupees, pehle taw mein, 220 students say it will come to 220,000 something, let us take something less than 168, so 150,000 is the revenue generated or the profits generated of out of using this unit, right, now 150 is my profit generated, 160 is my carrying amount, is there impairment, yes or no, yes, 18,000 is impairment, right, the value which I will derive out of using this classroom is only 1,50,000, the carrying amount of all the assets is 1,68,000, that means there is a 18,000 over evaluation of these assets or 18,000 impairment to be done for all these assets, so my impairment value is 18,000, how do I assign this 18,000 now, I know that the impairment is in this 15 desks and not in all other things, right, so this 18,000 will be distributed among this 15 desks, so this value of 1 lakh will become 82,000, is this clear or any doubts in this, this is how you calculate impairment. This is an illustration for, you know, loss of the furniture and all, but in practical there will be huge loss, loss of revenue, because the hall will not be usable for remaining 200 days, right, it may take time to renovate the hall and 20, 30 days or 40 days classes cannot take place, that loss also will be, how to account for that, see that loss will not, see impairment is for future, that loss is immediate loss, it has to be booked in So calculate the revenue for the balanced period of No, I have calculated for future, suppose I do not get it fixed in 15 benches, classes run like this only. No, classes run like this only, because unless the materials are cleared and things are put in proper shape, classes cannot take place, because students will not sit with the burnt benches in the front or back or middle, so there will be actual loss will be much more than what is projected. See, when you can repair the benches and you can use it for your classroom and then the classroom can generate the normal value which it was generating, okay, and if that is the case, then you add whatever is your, that value you add over here, suppose I have 20,000, 25,000 to repair it, so my carrying amount will become 125, see that 25,000, 25,000 are collected, do you capitalise it or not? Amount spent to repair the machine, all the fixed assets, what do you do with that? Suppose I spent 25,000 to repair this desk, what do I do with that? Add to the cost of the asset? Cost. You know in one of the lines. Right. And if we are improving something, yes, we are repairing or improving. Right. It will not be capitalised in that view. If my future economic benefit remains same before and after the repair, that means you are bringing to the same productivity level, then you will not capitalise. So where will that 25,000 go? Expense. Expense. And now your asset is back to the same level, so then there will be no impairment. Impairment will be when the damage is permanent, when the damage cannot be repaired. Suppose there is an equipment which has been damaged and which cannot be repaired, okay, but you can still use it to some productivity level. Suppose it cannot be used, then you will sell it or scrap it and bring a new equipment. Again there is no impairment because you have sold it. Whatever is the loss, you book the loss immediately in profit and loss account. Sorry. Right. Suppose that equipment is not sold as on 31st March. Equipment is damaged but not sold. Then there is an impairment. If you have sold before 31st March, then there is no impairment, then there is loss on sale. If it is standing as on 31st March, then you have to check for impairment and repair it, so that cannot be repaired. Desk if it can be repaired and bring back to the same level, then there is no impairment because you have already charged 25,000 to PNL. So no further charge to PNL because of this. Clear, sir? Recoverable amount if less than net book value. If it is impairment, recoverable amount is calculated as higher of value news or fair value. First you test for indication for impairment. Indication of impairment can be changed in technology. Physical damage or obsolescence. Test for impairment, you calculate value in use or fair value less cost to sell. You compare it with book value and then you decide whether there is impairment or not. Recoverable amount is less than carrying amount. There is an impairment. Then you reduce the carrying amount and charge the difference to income and expenditure account. Then the balance amount in the carrying value will now be depreciated over the balance useful life of the asset. So balance amount in carrying value will be depreciated over balance useful life. Any questions on impairment? That they are middle of the year. So the physical verification team in their final report gives the list of obsolete assets. But I think it is practical approach I am saying since I am in the sector, practical sector. So management is not interested in doing all getting into those impairment troubles. So they declare it an obsolete and we used to write off the asset. This is the practical thing happens actually. You write off the asset? Yeah. Write off the asset. Write off the assets. If you write off it is practically it is same as impairment. In our institute. When you write off the asset it is practically same as impairment. But we never think about the value in use or the fair market value. What is the cost of sales of those assets? We have one big room where broken chairs, computers, table, everything is stacked. So on the basis of obsolete. Keep it aside and scrap it. Bring a new one. So there is a replacement and that is gone. This is a usual practice, past practice of all institute. That is practical approach. Actually this is unimportant accounting standard when it hardly applies. Okay. Let me ask you a question. Okay. Peaks assets related question. So you have a computer which you have purchased around three years back or two years back. Okay. And then there is something called as motherboard. Okay. Suppose there is a damage to motherboard and the computer stops working. You bring in a new motherboard. You have to replace it.  Okay. That new motherboard has cost you say 7000 rupees. How do you account for that 7000 rupees? Repair. Expense out. That's why I am asking. Is there anyone who capitalizes it? Yes. Okay. And what do we do? What do we do about the old motherboard? That's where it is capitalized. That will remain. There is no scrap. Do you sell it? Scrap means fake. Do you remove it from your books? Do you physically remove it? Fine. Do you remove it from your books? Yes. How do you remove it from your books? One second. One second. Let him answer. How do you remove it from your books? items will be sold now, the depreciated. Do you sell that motherboard? Whatever list issue from the IT department and if it is part of obsolete item, net depreciated amount will be reduced from the asset also. See understand this, you don't capitalise a motherboard, you capitalise entire computer. Right? You capitalise entire computer. How do you calculate value, depreciated value as you said of the motherboard? Now how can you remove that motherboard from the books of accounts? And are you saying that then my computer has two motherboards? You have capitalised two motherboards in that computer, right? That's what my question is. How do you write off? How do you calculate the value, measurement? How do you calculate the value left, sir? I purchase the computer for 30,000 rupees which includes a motherboard, hard disk, keyboard, mouse. It's a computer. I have not purchased the motherboard. Only the motherboard has gone bad. I bring in a new motherboard, install that new motherboard. The new motherboards have cost 7000. If you capitalise that 7000, what happens to the old motherboard? But that computer includes cost of old motherboard, doesn't it? Yes, sir, but it has depreciated from the years. So once it is declared absolute, no? It's depreciating over the years. So and then when we buy a new motherboard, we add to it. So as you know, Pankajji would have said or just now, sir, repeated that when it brings back to the same level of efficiency, you cannot capitalise anything. So 7000 new motherboards will get me the same efficiency as the old motherboards. Live also again increase. Live increase of computers? Yes. Okay. If you have a contention that life increases because of the 7000, then you should remove that old motherboard from your computer. That means you should do both. You cannot keep capitalised both the motherboards. If you capitalise one, then you have to remove the other. I will be capitalised computer not the motherboard. But now we are capitalising motherboard. Right. So can a computer have two motherboards? It can't. Earlier you capitalised computer, but that computer included cost of motherboard. Right. Say suppose my car, my car has four tyres. Suppose one tyre fadga, one tyre kharap ho gaya. I bring in new tyre, I fit in the new tyre. Definitely as you said life increases. Life increases, right. But if I capitalise that tyre, what happens to the old tyre? Cost of that old tyre has to be removed from my books of accounts. Because that has been scrapped. Now how do you, how do I calculate the cost of that old tyre? Okay. Now AS10, AS10 does not tell how to calculate the cost of old tyre. But there are international standards which is IS16 international accounting standard which says that how to do this. Suppose my, as I said new motherboard cost 7000. Okay. I have used the computer already for three years. What is my depreciation rate for computers? 60% right. Now the international standard says that assume that the old motherboard also cost at 7000 rupees. I now depreciate this 7000 for 60% for three years. So 4200 again 60%, again 60% whatever the value comes here, I charge it to PNL, your income and expenditure account. I decapitalise it. Then I capitalise that 7000. This is what international standards say. AS10 is silent on this. It does not guide you how to calculate. But then logically yes, you have to remove the old before capitalising the new. You cannot have both the motherboards in one computer.  But the new guidelines says that you have to account for a set component wise. It says component accounting. So hard disk separately or mother board separately? Sir, you have taken the example of mother board. The same example is given in the training material which is related to hard disk. It says that if you remove the 40GB hard disk and you install a 500GB hard disk then you have to capitalise the value of the new hard disk. Right. Because the capacity is increased. You will capitalise. But then you have to decapitalise 40GB if you have removed from the computer and it is of no use. If it can be installed in some other computer or 40GB hard disk then you can still use. Then you keep it somewhere else. That 40GB hard disk has been destroyed. If it has been destroyed then you have to decapitalise the value of 40GB hard disk. Then we should go to a valuer to get the value of the 40GB hard disk. You should, you should, you can easily find out the value of 40GB hard disk today. And then you depreciate it for the number of years you have used. And that value you take out from the… That 40GB hard disk are not available in market on any estimated how can we get. We have purchased the computer 5 years ago. How can we get the value of that? If you have purchased the computer 5 years back and you are depreciating it at 60% then whatever is the value is, today the value will be not material. So ignore it. Particularly the cost of the hard disk will be zero at that. At today's value right. Yes. Because 5 years you have already used it. There is no meaning of decapitalising in fact. So then now if you have used it for 5 years then yes the value is almost zero today. So forget it. The device reporting is to be done. This hosting is to be done. The tire is to be separately done. Then AC is to be done separately. Then body is to be done separately. See component accounting logic is there has to be two things. One, the life of the component should be different from the life of other components. So if my life of tire is different from life of engine is different from life of my other body parts of the car. And secondly the component should be material for the amount of the cost of that component should be material for the car. So if my car cost 7 lakh rupees and tire cost 1000 rupees, definitely I will not do component accounting for that. But if my engine cost me 2 lakh rupees and the car cost me 7 lakh rupees then engine and the other parts of the car should be separated if the life of engine is separate from the life of car. This is the logic behind component accounting.


One Baltimore Ravens player said to make his shocking return this weekend would be Marcus Williams. And I use the word shocking because I'm still in awe that he not only practiced because initially when he first practiced, I was that was crazy to me because I'm like, man, this guy just a couple of weeks ago, just a couple of weeks ago. After week one, we were talking about, oh, man, he might be gone for the year. And even if he isn't gone for the year, he going to be gone for a very long time.  And I'm like, man, two years straight, man, we about to be missing him for a huge chunk of the year. And it's unfortunate because his impact was so felt right away, especially last year because from jump, he was over there balling even though he picked off our guy Joe Flacco a couple of times. I had to forgive him for that, but it's okay. But anyway, when he practiced a couple of days ago, he was limited. So I'm like, all right, he limited in practice. So I expect him to be limited the next day. And I don't really expect him to play because he just got back. He just got back on expecting to play in a game on Sunday. But no, no, no, no, no. He went from limited practice on Wednesday, which was a shock enough. But then it got even more shocking and surprising because on Thursday, Marcus Williams, a pec injury. Again, there were conversations about his season being done. He went from limited on Wednesday to a full, a full practice participant on Thursday. So that's like, that's insane to me. And I know their bodies are different. They play different positions. So the injuries are different. So I can't necessarily compare the injuries to each other, but I will in this instance because it's just so crazy because Marcus Williams, a possible season ending injury. And then boom, he's limited and then a full participant. But then you got Ronnie Stanley and Tyler Lindabout. Again, different bodies, different injuries. So I can't really, it's not fair to compare, but just thinking about it. They were both limited in Wednesday and Thursday's practice. So and this injuries weren't season ending type injuries. Again, not a fair comparison, but just thinking about it. And it just, it's just really shows that this is how crazy this is. Like I think Marcus Williams got some deer antler spray or something because for him to come back so soon, it's insane. But there are still a couple of concerns and we're going to get into those concerns. But first, if you're like me, then you can eat cereal at any time of the day. The cereal just tastes so good. It can be filling. And in my opinion, it serves as both a meal and a snack. But it can be dangerous because normally some of the best tasting cereal to have so much sugar in it. Now we're trying to get it right. We're trying to take care of our bodies. But then there's Magic Spoon. Magic Spoon cereal not only tastes good, but get this. It has zero grams of sugar, 13 to 14 grams of protein and four to five net grams of carbs in each serving. But I know what you're thinking. What about the flavors? Now for me, when I try something, I like getting a good mix of everything. So Magic Spoon's variety pack is perfect for me. The flavors it includes are fruity, cocoa, peanut butter, and my personal favorite, frosted. They also give you that nostalgic feel because on the back of each box, there are different activities to do, such as crossword puzzles, mazes, one that I really like called finish the story. So Magic Spoon has a good variety of flavors, but it also fits a good variety of lifestyles. It's high protein, keto friendly, gluten-free, grain-free, soy-free, wheat-free, and it's naturally flavored. Magic Spoon is cereal reinvented. It's that same great taste, you remember? But now it's just upgraded with grown-up ingredients, nothing artificial. Since I know you want to order a box now, to do that, it's easy. Just click the link below to grab a variety pack so you can try it today. And be sure to use the promo code TKIC at checkout to get $5 off of any order. Or just go to magicspoon.com slash TKIC. And Magic Spoon is so confident in their product, it's back with a 100% happiness guarantee. So if you don't like it for any reason, they'll refund your money, no questions asked. So click the link below or scan the QR code on the screen and use the code TKIC for $5 off. Or go to magicspoon.com slash TKIC to save $5 today. And you know what, now that I think about it, maybe Marcus Williams was drinking and eating some Magic Spoon. Maybe that's what helped them come back. But anyway, some concerns that I have for Marcus Williams is how? How did he do it? And one of the answers to that question, it could be Adrian Dixon. Remember that coach who the Ravens hired from the Titans a couple years back? They hired him and he was more so a recovery specialist. He helped guys come back. I know the Titans, I think they had either broke some record in the NFL or it definitely had the record that year where they had the most guys come back from injury.  And even though it seemed like the Ravens were leading that list, the Titans were just slightly above them. But they had a lot of guys come back. They had a lot of guys recover from the injuries and the Ravens brought him over with the intention like, hey, this is what we need because we remember we've seen it a lot of times where Ravens player will get injured. We said it all the time, but then when they come back, they won't be fully ready. They won't be properly healed and we'll watch them. We'll watch them and a lot of us are not doctors. Even though with all that Ravens injury news that we've gotten over the past couple of years, it feels like we all got our doctor degrees or MBAs and what not. But anyway, we would watch them with our naked eye. I will not mine because I'd be having to have glasses on during the game. But we will watch them and we will see like, man, they don't look the same. They don't look right. They don't look themselves. We saw it with Ronnie Stanley. I remember last year, the year before last, where he came back in a week one game against the Raiders. And a lot of people like Ronnie Stanley, he is not looking good. That's no, he's not himself. And it turns out that he was still hurt. Then he had to miss a big chunk of that year. We've seen it with Nick Boyle. Nick Boyle came back from injury and he just wasn't right. And it felt like it was probably never the same since. And I feel like with him, I don't think he retired, but I don't think he's on the team at all right now. With Pat Ricard, it happened with him with Derek Wolf. Oh, boy. Yeah, and Derek Wolf certainly, he shared a lot of experience with the Ravens medical staff and the training staff and all that. That was not positive. But we saw it. We had enough. And there was more too, but we've seen enough cases to where guys, they'll come back and they just, they won't be themselves yet.  And we know injuries can mess you up, but it's important that when you come back, you come back right and you get it right because you don't want to re aggravate the same thing. You don't want to re injure yourself because that can make everything worse. But with Marcus Williams, my concern is not just how he came back so fast, but just for the Baltimore Ravens to make sure that he is all the way right. Now, we know with the Baltimore Ravens, we've seen it a lot this off season and a little bit during the season, too, with them being just extra cautious and then just being extra safe. And that's important that that's extremely important.  You go from limited to full participant in practice and you just got back. Like it's expected that you're going to play. It's expected that you're going to play. But I just hope that he is all the way right, like all the way right. Now, with the Ravens, it's nice to know that they do have Geno Stone and Geno Stone is somebody that I've continued to say like, hey, with him, he puts less less pressure on Marcus Williams and the Ravens for Marcus Williams to be back so fast because he can play. Geno Stone can play like in the Bengals game. That was a good example of it, but that was not the only example of it. Geno Stone has shown that he can play, but the only thing in his way has been opportunity. So now he's been getting that opportunity. They also signed Duran Harmon, who's on the practice squad. So they have some guys in the defense. The defense, they help each other out big time. They have been like the ultimate. Hey, we got your back. No pressure. We're going to make this thing happen weeks one through three. The defense, in my opinion, they have been amazing, especially when you think about the circumstances of Marlon Humphrey. Out, Tyus Bowser, out, Duffay away was out this last game. Jabbo left super early, I think on the second play this last game. Had a lot of guys out, man, and they still have been doing their thing. And this is a defense, mind you, that does not really even have a pass rush. They ain't even got a pass rush like that. Now, when they blitz, sometimes they can get there, but four man front. No, not yet at least. So, so yeah, the defense needs to be commended, in my opinion. But Marcus Williams having Marcus Williams back with this defense. Oh, it makes them just that much better. And then it allows you to have Geno stone on a rotation. Like you if you could have like a player like him on a rotation. I ain't trying to hype him up, but Geno stone to me is a good player, man. He's a he's a good player with opportunities. But if you got somebody like him sitting on a back burner, just because you got somebody like Marcus Williams, who was a great player, in my opinion, that that's a beautiful thing to have. And depth is so important. It was super important this year. We find it out super early because of how many people have been hurt. So with Marcus Williams being back, I know I'm excited. Man, I'm super excited. And I just hope the Ravens are not rushing him to be back because it's very important that he gets all the way right because it's still super early in the season. It's super early in the season. For that to have been conversation about, oh, man, he could be out for a while for John Harbaugh. So he could be out for a while. And he came back. He come back three weeks later. Oh, that's that's not John Harbaugh. Wow. Wild times to me. And I know it's definitely not to y'all either because y'all know how Harbaugh is when he speaks about or really doesn't speak about injuries. He's very careful with his words when it comes to that. Because he knows that we we've been tired of being strung around left and right and wondering what Harbaugh means and what he's really trying to say and whatnot. So with Marcus Williams being back, though, and it's looking like he's going to play this weekend, that's a beautiful thing.


The Soil Conservation Service Curve number, SCSCN, approach is widely used as a simple method for predicting direct runoff volume for a given rainfall event. This approach involves selecting CN parameter values corresponding to various soil, land cover, and land management conditions from tables, or estimating the CN value from measured rainfall runoff data, if available. Previous researchers have indicated that the CN values calculated from measured rainfall runoff data vary systematically with the rainfall depth. Therefore, they suggested the determination of a single asymptotic CN value observed for very high rainfall depths to characterize the watershed's runoff response. In this paper, the hypothesis that the observed correlation between the calculated CN value and the rainfall depth in a watershed reflects the effect of soils and land cover spatial variability on its hydrologic response is being tested. Based on this hypothesis, the simplified concept of a two CN heterogeneous system is introduced to model the observed CN rainfall variation by reducing the CN spatial variability into two classes. The behavior of the CN rainfall function produced by the simplified two CN system is approached theoretically. This article was authored by J. D. Vallianzas and K. X. Suleys. We are article.tv. Links in the description below.


Hello, in this video we're going to clip the channels and the DEM to the catchment boundary polygon. Let's start with the channels, go to Vector, Geoprocessing Tools, Clip. Choose as an input layer the channels and as an overlay layer the Root Catchment Boundary Polygon. It's good practice to have these layers in the same projection. I choose an output layer Root Channels shapefile and run the algorithm. Let's look at the result. I move the Clipped Channels to the top and I also want them in the same style as the original so I copy and paste the style to the Clip layer. And here we see the result. Now we're going to clip the DEM to the catchment boundary polygon. Go to the Raster menu, choose Extraction, Clip Raster by Mask Layer. As an input layer we choose the DEM. For the Mask Layer we choose the Root Catchment. Make sure that they are in the same projection as good practice. Because we need to fill all the pixels outside of the boundary in the rectangular raster with no data, we define a no data value of minus 9999 which is a convention for out of range values. And we check the box to keep the original raster resolution. Save the output as RoarDem and I make it a GeoTiff. Here we see the result of the Clipped DEM. I also copy the style of the original DEM and paste it to the Clipped one. Now I can see the Clip DEM but the HillShade is still covering the larger area. So I can do the same trick to duplicate the Clip DEM and change the copy to the HillShade Renderer. So also only the Clipped part is rendered as a HillShade and then I hide the original HillShade layer. See that there's still some blending on so I remove the blending from the HillShade layer. And there we have our Clip DEM with the color HillShade.