and welcome to this session in which we will discuss itemized deductions that goes on Schedule A and specifically we're going to be focusing on the taxes. Just to review itemized deductions are deductions from adjusted gross income. What does that mean? It means on your form 1040 on your tax return there is a line called adjusted gross income and those deductions comes after your adjusted gross income not before not for AGI from AGI. Itemized deductions include non-trade business expenses they're usually personal in nature they could include employee some expenses you incur as an employee or an or as investment expenses. In this deduction they only make sense or they are only useful not make sense they are only useful if they are greater than your standard deduction. So if your itemized deduction ID is greater than your standard deduction then they are useful then you can benefit from them why because this deduction is given by the government and it's given every year based on your filing status for example married filing jointly for example and this is not a number because it changes every year let's assume married filing jointly is 30 000 this is not true i'm just making up this number you add up all of your itemized deduction and if they are greater than 30 you would use your itemized deduction if they're not then you would use your standard deduction and those itemized deduction would include medical and dental expenses which we already covered taxes paid which we'll discuss in this session interest paid on mortgage and investments we'll discuss in the next session the following session charitable contribution and miscellaneous expenses which we already discussed in various sessions and as a reminder those miscellaneous expenses are suspended between the year 2018 and the year 2025 and this is what schedule a would looks like this is the medical and dental expenses we already covered this session in this session we focus on taxes paid such as state and local taxes state state and local taxes or general taxes which we'll talk about with this in a moment state and local real estate taxes state and local personal property taxes and you could have other taxes so those are the ones that are deductible but don't worry we're going to look at each one of them separately and learn about the rules so let's go ahead and get started before we proceed any further i have a public announcement about my company farhatlectures.com farhat accounting lectures is a supplemental educational tool that's going to help you with your cpa exam preparation as well as your accounting courses my cpa material is aligned with your cpa review course such as becker roger wiley gleam myles my accounting courses are aligned with your accounting courses broken down by chapter and topics my resources consist of lectures multiple choice questions true false questions as well as exercises go ahead start your free trial today so the first thing we want to know is we kind of understand why do they give you a deduction for taxes it doesn't make any sense if i'm paying my taxes why are they giving me deduction for other taxes well here's what the federal government says since you already got paid that money let's assume ten thousand dollars well first the federal government's going to take their share then the state then the local and we have other taxes we have phyca social security phyca medicare and we have other taxes when it comes to the state and local taxes what the federal government is saying since you are paying taxes multiple times on the same amount of money we're going to give you a deduction for the state and for the local so because it's affecting your ability to pay your taxes because you're receiving less money because the state and the local government is also taking dirt chunk of money therefore we're going to give you a break we're going to we're going to let you deduct dose you may or may not be able to deduct them but we're going to allow you to do so so state local foreign income taxes and real property taxes real property tax means is simply put you have a home are deductible in the year paid now when it comes to real property taxes which we'll talk about this later special assessment taxes assessed for local benefits which we'll see that that's not included and we'll give you an example later okay actually here's an example for example special assessments for streets sidewalks curbing and other similar improvement what happens sometime is this for example your property taxes your real property taxes is eight thousand dollar then the city fixes the sidewalk and for that year they will add a thousand dollar they call it special assessment well this one additional thousand dollar because it's for the special assessment not deductible state and local property taxes personal notice not real real is real property personal as long as that tax is based on value has to be tax and based on value it's called ad valerian are deductible in the year paid other taxes would include faika excise taxes those are not deductible unless we're dealing with faika and it's for a business or production of activity that's different anything anything that says fees fees are not taxes and fees are not deductible for example inserting state you pay a fee for having a car that's not deductible inserting state you pay a tax based on the value of your car that's deductible and this is a list of what's deductible and what's not i strongly recommend if you want to memorize memorize what's deductible what's deductible state and local income taxes or sales or use tax so you have to choose between the two we'll talk about this real estate property property taxes taxes on your home personal property could be deductible as long as that personal property taxes are based on value in some cities and some states they do have those taxes and foreign income tax what's not deductible so if you know this i would say if i'm gonna memorize i will memorize this section not this section not deductible is federal income taxes that's a dog if you're paying taxes why would i give you a deduction for paying me right if you're paying those taxes social security and medicare which is faika not deductible federal excise taxes not deductible custom duties transfer taxes anything you says fees sales tax on personal item not deductible notice it says personal here that's different than personal property taxes based on value estate taxes inheritance taxes gift taxes taxes on foreign property this used to be deductible no longer deductible be careful the cpa exam loves to teach two test noodles let's talk a little bit more about property taxes simply property taxes if you own a home in the us for personal use depending where you live it could range from 3000 up to some places depending on how big is your house up to 50 000 in some houses like in beaverly hills california right now if you have a property that's used for business then those property taxes will be on schedule c now if your property is rental it will be on schedule a as we mentioned special assessment not deductible if they fix the sidewalk and increase the property tax by 500 that's not deductible what you have to be careful is when the property is sold the real taxes for the year should be split between the seller and the buyer if that's not done right if it's not split adjustment must be made to the seller's profit and the buyer cost basis so if you don't split the taxes appropriately then the deduct then you have to adjust the the seller and the buyer let's take a look at an example to illustrate this concept now i'm gonna mention this i should not mention this but i should i heard again i heard that this could be you know it could appear on the cpa exam in a form of simulation now this is this is a straightforward exercise i have everything for you but what they do on the cpa exam they might give you the closing paper and they may show you they don't tell you how much was the home was sold you have to see they don't tell you what the total taxes are they might show you bills from the county so don't panic just take a look and let's see how we would approach this problem Stephanie sold her house her beach house to Jason on march 15 for half a million before the sale Stephanie paid the real estate taxes of five thousand dollar for the calendar year so here's the whole the full year the full year you have to pay five thousand dollar in taxes what Stephanie did she paid that tax early on in the year and some people do that but she happened to sell her house on march 15 now for income tax purposes who gets the deduction that Stephanie can Stephanie the dog the full five thousand and the answer is no what Stephanie has to do is the following this is what's going to happen Stephanie will have to figure out how much of the five thousand she is responsible for this is how we do it we would say she owned the house in january 31 days february 28 days assume it's another not another leap year and march 15 all in all 74 days we're going to take 74 divided by 365 and that's going to give us one thousand and fourteen dollars so her share is one thousand and fourteen dollars only and what is jason share jason share which kind of she paid that on his behalf three thousand nine hundred and eighty six so what's the basis for jason well jason paid half a million yes jason paid half a million yes indeed but included in that half a million the assumption is it's a prepaid taxes by Stephanie three thousand nine hundred and eighty six therefore we're going to take half a million minus three thousand nine hundred and eighty six and it's his basis is four hundred ninety six thousand and fourteen dollars now what's the proceeds what's the proceeds for Stephanie well Stephanie leave half a million dollar that's how much she received but included in that half a million dollar the assumption is jason included in that half a million took into account that she paid three thousand nine hundred and eighty six therefore she have to deduct her proceeds three thousand nine hundred and eighty six therefore her proceeds is four ninety six and fourteen dollars now we have to keep in mind if let's assume Stephanie sold the beach the property to jason and it's the opposite jason paid the real property then we would have to add the difference then we have to add what i'm going to do in a separate recording i will work the simulation and as an example because again i believe this topic is important let's take a look at state versus local and use tax well i told you that's deductible but you have to choose between either the state and local income tax or sales and use tax for the state and local income taxes let's assume we are dealing with year x2 you have to understand anything that you pay in year x2 is deductible so if you are working you might have a w2 for year x2 and w2 will have what held amount that's the that's deductible also for for year x2 let's assume you are again this is x2 this is the year that we are working with you might pay in year x2 you might make some payments for year x3 so on x2 for example you might prepay some taxes for year x3 that's also deductible in x2 and also in year x2 you might pay for taxes you owe for year x1 as long as you pay it in year x2 you add up everything in year x2 so simply put sales and use tax is deductible in the year paid it doesn't matter for it does not matter for which year it's when you pay it it's the year during the year that you pay it now for sales use tax you can either deduct the actual sales what does what sales and use tax sales and sales tax is when you buy stuff from the store and you pay a sales tax use tax is when you buy property from another state for example i live in pennsylvania okay i live in pennsylvania and next to me is the hellaware okay now in hellaware there's no sales tax many people what they do they go from pennsylvania to hellaware they buy cars they buy you know smart tv's they buy computers i know people from new york they they buy the computer and they ship it to hellaware to apple store therefore it's as considered as purchase in apple then they ask the apple store to ship it why because there is no sales tax in hellaware so what happened is this the law is this if you purchased something from another state for example if i let's assume i purchase a car from hellaware and i paid for it 20 000 i drove it to pennsylvania and i did not pay any sales tax because i bought it in hellaware at the end of the year i have to tell the state i'm responsible for six percent that's called the use tax so sales or use tax you have to keep track of either or or the irs they have a table and based on your income you could choose that number okay now what you can do if you purchase motor vehicle boats and large items you can add them to that number from the irs all what you have to know is this most people you if they're gonna be doing anything it's state and local income unless you are purchased you are making large purchases and you're keeping track of it okay now bear in mind all in all there's a limit on deducting taxes the limit is ten thousand dollar for me for married filing jointly and five thousand for filing separately this provision is made based on the tax from the tax cuts and jobs act of 2017 a policy administered by the trump administration now why did they do that to simplify the process what they did is they limited your tax deduction to ten thousand that's it however they increased they increased the standard deduction so rather than keeping track of all these taxes they would say we're gonna make it easy for you that's one that's one understanding of it the other understanding is this it was to penalize certain state who are the certain state the democratic states for example new jersey new york where the property taxes are high property taxes are high so if you own a home you pay a lot of taxes so they're saying president trump is trying to penalize those states because now they'll pay their taxes and they don't get a deduction because the maximum you can deduct is how much ten thousand okay so here simply put you can deduct ten thousand they limit you now we did cover medical and dental expenses on schedule a when this session we cover taxes you paid and guess what you know what in the next session i'm gonna cover interest paid now what should you do now go to far hat lectures and work mcq's multiple choice questions that's going to help you understand this topic better this is how you know that you know it is your practice good luck study hard and of course stay safe


And a bulking diet that's high in protein will build more muscle and we'll gain less body fat. That's true. But would you make the case when coaching a client that it's even more imperative that we're hitting that or above for my client that's in a cut? Yes, just even more important because appetite suppressing, but still at the end of the day, if you compare two diets, everything else identical, one's high protein and the other one is it, the high protein one's going to build more muscle and gain less body fat.


everybody forced here ripping 21-22 Donorus Optic basketball hobby six bucks number 37 picker team style got Benjamin Z T Wolves Bogey B Clippers Brandon V Nuggets Chris V Celtics and Wizards Dominic has the magic Eric R Lakers Harper with the Thunder Jazz Hawks Hornets and Pacers Hendrick B Nets Jordan C Blazers Justin S Mavericks Matt S Bucks Mike Y Grizzlies Mike T Heath Patrick C Spurs Paul W Kings Pechette P Bulls Rob C Cavs Robert P Sons Ryan C Rockets Simon H Warrior Sixers Stan L Raptors Tyler B Pelicans Walter L with the Pistons and the Knicks again this is a 21-22 Donorus Optic basketball hobby six bucks number 37 here we do I don't know it's very unfortunate like even if it's like there's multiple things on an order and one of us refunded it might take it off of like a sell sheet unless you unclick that box okay like if the whole order is like partially refunded then it kind of messes it up very inconvenient don't know why it's like it might be a default setting I don't know alright here we go everybody good luck hey good luck Jordan get you a nice dame old vinyl dame gold vinyl dame 75 years Clyde Drexler Greg Brown a third rated rookie James Book Knight rated rookie with a hallowed Mavericks Tim Hardaway jr. M. S. Kate all-stars silver Yolkic and Vucevich I'm gonna roll the die this is gonna go for the whole break here one two three left side four five six right side unless there's a really low number like a gold and I have to random instead one these are gonna go left for the whole break left side Durant and Rose Kate Cunningham rated rookie base for the Pistons and Orange Grizzly Steven Adams 43 of 199 hollow raided rookie Clippers Jason Preston auto Kings Davion Mitchell base rated rookie Kings with a nice Davion there raining threes Pacer Stoyakovich I need to get 2k this year to assume a rated rookie guest 75 years Chris Middleton haven't played 2k probably five six years I'll take anybody I'll take anybody though Dama lime green jazz Jordan Clarkson 37 of 149 say if you have madden on old Jen Councils it's kind of worthless hello for this Celtics Jalen Brown I have the current Jen's like I guess series X Jalen Johnson lighted up Donovan Mitchell he is like hey we're gonna have you awesome features with the next Scotty Barnes rated rookie Toronto use a mic fiber to get whatever that is oh there's also a smaller one on the laptop raining threes hollow Nets Kevin Durant hollow for the Pelicans Devonte Graham Josh Giddy base rated rookie Thunder 75 years Alonzo morning Herbert Jones red for the Hawks Trey young numbered 7 of 99 nice Trey color match hollow Nuggets will Barton trying to sleeve a sleeve card it sounds very difficult yeah Joshua Primo sounds like one of the most difficult things you could do it's a cram in the car you're like ah finally got it destroyed the car but I got it you guys think Bucks and Packers is gonna be a good game tomorrow it's gonna be like a game the final scores you like 14 to 10 cold bees lime green Bucks Chris Middleton 116 and 149 cold bees leaving Russell Russel Gage you're gonna be here cold easy Russell Gage two hundred four net catch passes oh yeah hollow rated rookie Pistons Luke Garza he's gonna get like 30 carries tomorrow I think oh yeah Kyle Rudolph finally gonna get some targets Franz Wagner rated rookie magic okay the Otten maybe got Kaminga rated rookie Warriors 75 years Stockton he's a rookie I don't know I don't know what rounds rookie tight end hollow Yoke it stargazing for the Nuggets and then the Packers all he was run as well but the Bucks defense is good I don't know hollow Celtics Marcus smart I would be betting the under on that game where's it at I don't know book night rain threes van Bliett that I don't know need me ask Kate I ever sit in Duncan it's gonna be where though one of those games are the first half goes by in like 45 minutes super quick game there's run the ball kid Cunningham rated rookie red prism sixers dwell in bead very nice 86 of 99 on the in bead yeah not even two boxes in yet so Christopher lighted up a Mitchell I think Bucks win defense is so good Jared Butler stargazing Anthony Davis well Packers defense is good too though it didn't show a week one now Packers are the worst week one team ever every year rated rookie Cavs Evan Mobley black velocity Mavericks Tim Hardaway Jr. there you go Dallas 24 39 on the hardaway love a black blossom pink blossoms cool to black blossoms awesome a lot of cool color matches with that hollow Raptors OG on a nobie Jason Preston hollow all stars Kyrie and Hardin Kyrie is a cabin Hardin is a rocket again this goes left 75 years Jalen Johnson Aaron Sharp sixers again dwell in bead orange 99 of 199 get that rainbow put together magic hollow Wendell Carter Jr. nice sonics Ray Allen optographs sonics going to the Thunder numbered 80 of 99 okay see with a nice hit there okay see okay see Harper has the Thunder yep Pasha Stoyakovitch raining threes bones Hyland and hollow for the magic Chuma O'Keeke case where you got the rainbow of one player in one case like the full rainbow theoretically it's possible right theoretically it happened rated rookie Pacers Chris Duarte a blue prism Nuggets Nicola Jokic pretty one there 26 of 59 on the back-to-back MVP winner Trey Murphy the third and a hollow bulls rated rookie I had a soon move at Trey young raining threes 20 or no 72 of 99 color match Trey young again hello Blazers Norman Powell scale about this got to tell me I gotta tell Wisconsin doing very bad I think you just come see about three scores 75 years Jim Mulmury sconce a man's sorry you guys are getting dragged right now no way to sugarcoat it the rookies hollow magic Jalen Suggs I mean even if they could score some points hello for the Lakers little Braun James Caleb your badgers again whooped yeah you're like yeah dude it's a high mistake orange for the pelicans Jonas Valenchunis 115 of 199 hollow for the Kings buddy healed oh yeah that's true oh my god big card big card in rookie auto-cade cutting am pistons four of five oh my god Walter L with Detroit's what an absolutely gigantic card you have got to be kidding me oh my goodness no way man no way oh that's such a big card that's pretty wild my god dude Walter we offer shipping insurance I strongly recommend it for that card Keon Johnson you got pink velocity Hawks John Collins 39 of 79 how much I don't even know if there's any comps for that card the rookies Cade Cunningham I would I don't even know man I don't know lots of dollars more dollars than I can spend on a card hollow rated rookie Nick's quits and grimes hollow lighted up Kevin Durant and that's that's an insane card say liver 75 years Jason kid but and what I would do or what I would recommend somebody do is to check soul listings on eBay or 130 point calm and then you could kind of gauge like theoretical value look at other green rated rookie sales another Cade rated rookie auto sales go from there that's what I always do to get a action like it just a ballpark you know comps aren't everything but they can help you determine like general value hollow rating threes Steph for the dubs William's rated rookie 75 years Julius Randall words you got orange Suns Chris Paul numbered 118 of 199 color match for the Suns hollow jazz Davion or Donovan Mitchell Jalen green rated rookie base followed by a Blazers rated rookie auto Greg Brown the third a hollow rated rookie auto there you go Jordan not a dame of what a nice hit the brawn and Zion what's up Blake it's insane man yeah I would say five figures to hollow for the jazz Rudy go bear Cory Kispert rated rookie lighted up to the Donchage Garuba nice heat black velocity color match Kyle Lowry 22 of 39 hollow rated rookie Thunder J.R. Myra Robinson Earl sucks rated rookie for the magic hollow T Mac and Vince Carter again goes left and we'll go to Rockets moody rated rookie a hollow T Wolves Carl Anthony towns Boston and a photon of Hornets rated rookie James book night nice card Hornets there we go sweet book night he's got some potential man nice photon probably around a case hit on the parallel there it's about probably about an average big card for the Hornets so we'll get a bag for you he's a guard I think I think they're similar on a nobie Raptors red 72 of 99 on the color match like Lamello is true point guard book night not as good of a wall handles Lamello for sure so he could be like a combo guard though a lot of guys are combo guards now though shooting guard point guard Cole Anthony's like that Luca Garza Kings Davion Mitchell lime green rated rookie Kings having a nice break 94 of 1 to 49 and never understood the positions in basketball they seem besides the center they seem like kind of nowadays are pretty interchangeable yeah Shengyun rated rookie Rockets and more lens of skill set in length nowadays I'm like hi hollow McCall bridges sons back in like the 90s though even before that it was all about how tall like point guards were short they passed the ball it's like traditional basketball right centers stayed in the paint they didn't leave and now nowadays you got yo could shoot in threes and handling the ball and and beat handles the ball and choose jump shots that it's like everything's interchangeable guys have become so talented that it doesn't really matter right Kevin Durant 611 and he's he was like a small forward coming into the league yeah it's it's pretty I'm like you know guys like Russell West for like 68 he's a point guard or like six seven six eight he's a point guard that you know that's more than that a lot a lot of hybrid positions nowadays hollow Devontae Graham Pelicans and things kind of change and roles have changed Grimes red reigning threes Duncan Robinson heat number to 86 of 99 to assume we rated rookie Chicago 75 years James Harden Santiago Dama reigning threes Desmond Bain hollow Pelicans Brandon Graham Johnson reigning threes hollow Steve Nash sons place of Brandon Graham and Scottie Barnes base rated rookie a Magic Johnson Isaiah Thomas All-Stars Grizzly's lime green rated rookie Sunsea Aldama 143 of 149 no nuggets hits that I know of color I'm not I'm not sure either we'll see a recap in a second hollow rated rookie Nets day run sharp jazz with a rated rookie base out of Jared Butler lighted up Bradley Beale giddy rated rookie base okay see a red pistons secondary color match of Isaiah Stewart five of 99 of the beef stew hollow sixers Andre drummond primo the rookies Scottie Barnes raptors Isaiah Jackson hollow All-Stars Kauai Leonard Pascal Siakam goes left side clippers JT Thor hollow Warriors Clay Thompson 75 years Chris Middleton Kai Jones and get a Zubac orange for the clippers numbered 170 199 last box of the break good luck everybody get everybody all sold out tonight normal personals or regular personals will resume tomorrow during the day got all men at personal starting after group breaks tonight and those should probably take us through the rest of the night here it's like on where the cart is stamped already for like that indent but there's like a dimple in it as well strange also in the box and wrapper for the clippers here keen eye hey Lane I pull I pull other other good cards hollow pelicans Devontae Graham elite dominators blue John Marant 45 of 49 Grizzlies primo 75 years D Wade Isaiah Jackson lighted up Donovan Mitchell Celtics hollow Jalen Brown how can you rip rip with us got hollow stargazing Kauai Leonard clippers well if you'd like it to work here you can send in you send us your resume livers elite dominators Zach Levine I live on yeah no remote positions rockets red Christian Wood numbered 30 of 99 you guys think he's gonna do well in Dallas big D main job defend defend the rim get Luke of the ball hollow rated rookie Nets day run sharp is it Todd we've got a Julius Randall dominators auto for the New York Knicks 96 not now not all the time you see a Julius Randall auto now oh that's what you mean you mean join a break yeah we have a website it's a bunch of breaks let's we break seven days a week 75 years Jason Tatum Celtics just misunderstood what you said Gion Johnson orange dwell and be the second orange and be 92 of 199 this time Springer you got a hollow nuggets will Barton that is Sam's brother cousin I don't know Doug McDermott's Dougie McBuckets with a Spurs auto here 57 of 99 Iverson and Duncan Cameron Thomas hollow dominators LeBron James my name is Forrest I hope everything is well with you too hollow Warriors Clay Thompson all right let's see one more bit one more big card here to close out the half case again guys also down a group breaks tonight 75 years Ray Allen get the other half case next after this and on the back you got some pink velocity magic Chuma o Kiki 78 of 79 all right so we had autos here Spurs Doug McDermott 57 of 99 Nick Julius Randall 96 of 99 base rated rookie Otto jazz Jared Butler hollow rated rookie Blazers Greg Brown the third optograph Sonic Cisco's of Thunder it's Ray Allen 80 of 99 you go Thunder and base rated rookie Kings Davion Mitchell on the auto today boats on James book Knight rated rookie nice card for the Hornets there and then that then that card four or five green rated rookie Otto Cade Cunningham other half case up next


Look, I'm as shocked making this video right now as you guys are. I told myself just yesterday I was no longer going to make videos on GameXplain until Andre responded, but it's impossible for me to ignore new information that came out because guess what? Some more stuff has come and this time major things. If you don't know anything about the GameXplain controversy, you can watch my first video up here about it. And then obviously I eventually did a follow-up video which you can also watch up here. But this video is going to contain more than enough information to show the practices of Andre, the community that Andre fostered with his staff, the separation of church and state, as I'd like to call it, and the authoritative rule of Andre Segers as he appears to look like a dictator that actually was not doing a majority of the work. Yes folks, Andre looks like he was mostly just giving commands from his ivory tower, reaping all the benefits while paying nobody. And while legally he was just fine as he reminded his team, it's not about legalities in a case like this. All right folks, we have statements now from Ash, we have statements from Derek and statements from another member of GameXplain called Brandon. All these statements were posted on Reset Era as they are centralizing a lot of their communication there now versus the GameXplain Reddit. Before I get into this, we are doing a giveaway at the channel. I'm giving away a PlayStation 5, an Xbox Series X or a Nintendo Switch head down to the description or to the pinned comment to find out information on that. Winner will be announced in a live stream at the end of the month. All right, I think this is it. I think this is finally the final video I'm going to make until Andre responds. But there's too much stuff here to not make a third video. I'm going to try to not make this as long as the others. So let's just jump straight into the new information.  Here we go. All right, so this first one comes from Derek. It's posted under Ash's account because Derek is waiting for approval of his account at Reset Era. And he said, hi everyone, Derek has prepared a statement regarding this situation, but he doesn't have an era account. So I'm posting it on his behalf. I'm also preparing my own statement, which I will post later. But for now, I'll just say that I'm fully back. Everything Steve and Derek have said about the situation, it's all true. That said, I would like to echo Derek and Steve's reminders that it has never been our intention to have good vibes gaming compete with or undermine GameXplain. The new crew of Joey, Tris, and Chris, as well as my good friend Tom, who remains at GameXplain deserve the same love and consideration you all have graciously shown us over the years. And we are not asking you to unsubscribe from GameXplain or pull support from their Patreon. We'd also like to remind you that while we understand your desire for Andre to make a statement, we strongly ask that you do not harass him. We appreciate your sympathy and support, but we categorically do not want this to turn into a witch hunt. Here is Derek's statement. Obviously, I've never posted the Reset Era before this, but I wanted to get some things out there that I've bottled up for some time now. I want to provide some more context if possible, but these are just some of my experiences. First, none of us knew how much either of us was making. All I knew was that I was making the most of all the employees I had been the longest. Each year, I would get a raise until I topped out at 5k a month in 2018. Despite asking for my yearly raise, Andre said that the channel couldn't afford it, as by that point John had been brought on. I didn't mind, though, as having John on the team was a lifesaver. I was able to do updates and keep my eye on the channel, lightning my daily work, and load significantly. I fully expected to be on call at times and would be nervous to even leave my home most days, fearing that some random Nintendo news would come out. This didn't really go away until John joined and Amy pushed me to take time for myself. Rarely did Andre handle an update and when it was just him, he would wait until either John or myself was free again to actually handle it. Before then, it always had to be done ASAP. As for GameXplain's income, I was able to see the analytics for quite some time and the estimation is mostly on point, though there were some months where it would dip below that estimation. But the high end always felt massive and I hoped that the rest of the team, especially John, was being compensated with that extra income. That said, I had to handle any work expenses myself for the most part, including consoles and equipment. The only part of my current setup provided by Andre is my mic. I paid for my flights to LA or for E3 or trains to New York for Nintendo events, while Andre would handle the cost of hotels if needed and meals if we worked together. I never said anything as the expenses could be used as write-offs for my taxes and helped at the end of the year, which is totally true to guys. So we get to write off a lot of things that are business expenses. However, this year felt different as the team started talking more. I discovered that John was making less than half what I did, despite doing the same amount of work. Steve's income was already brought up and Ash had stepped back from the channel for only occasional work. He would send invoices that Andre would eventually get to and Andre always had to be reminded to send our paychecks out. We tried to get a calendar started so he could be more consistent, but he insisted the idea. One other thing to know is that despite a discord where we all chatted and coordinated, Andre would often DM each of us to ask specific things. Obstinably, it was so we could see them better, but often it felt like a way to strong arm for videos he wanted. There were many times where he wanted an update on something that I didn't feel was worth the time as I was working on other things, but he would push until I relented. Sometimes he gave up, but that was rare. It got to a point where I would ignore or put off looking at his DMs. If I was busy with something else or be more combative over the updates he wanted to put out. Andre was extremely controlling, seemingly timing things to directly disrupt plans. He gave John tons of work when his YouTube channel took off, making it difficult for him to make videos there. He also asked me to stop streaming to YouTube, as he didn't like old gameplay playthroughs mixed in with our current event style. As a side note, any money I earned from Super Chat had to be totaled by me and invoiced at the end of the year as a bonus, so leaving it to Twitch served as a chance to earn money more immediately, especially with a baby on the way and Amy still unable to work on her own projects due to the effects of COVID. I prepared people for the move for a while as I completed the final playthrough, but on the day of the final stream Andre contacted me and asked that I stream to GameXplain's Twitch instead. His reason was that he wouldn't be able to make me properly full time if I streamed to my own Twitch, something he had been building towards through most of the year. If I streamed to my own Twitch, I would be considered a freelancer and immediately have my pay removed with rates estimated at $15 to $20 per update and $100 to $150 per feature or review. He said I could have full control of GameXplain's Twitch, though it felt strong armed into taking the deal. I still got the money from subs and bits monthly, but I had to go through him. It also felt like he dragged his feet to confirm affiliate status because he thought me streaming would somehow turn people away from the new Game Club tier on the Patreon. Around September he asked me to join a voice call, where he wanted to discuss me at GameXplain going forward. I popped in at the point in time and he asked me to be on camera. It turns out he had prepared a PowerPoint where he ran down several things, how COVID had affected the ad rates and lowered income, how he was still paying me the same despite this, how I was fighting him when updates had to be done, and ultimately how I was bringing in less money for the channel than what I was being paid. It ended with a question of whether I was still loyal and still wanted an official full-time position. Again, with a baby on the way, I was scared to the point of meekness because I couldn't put Amy and the baby in that position. When Andre finally presented me with the full-time contract, I was in the middle of a nightmare moving situation where I could barely focus on anything. He pushed the fact that I had to make a decision as soon as possible due to timing, but I could not change my income situation without messing up my loan application. Ultimately, he gave me the time I needed and talked to the loan offices as my boss to help me get my loan. But in the intervening time, I was able to take a closer look at the contract. There were no defined set hours, no increase in pay, no overtime, no health coverage, not enough full-time employees, and overtime would only translate to, like I had to say in my life, everything had to go through him if I wanted to earn money beyond GameXplain. But worst of all was the NDA included with the contract, tucked in the many points listed as a non-compete clause. Basically, had I signed the contract and left or was fired from GameXplain for any reason, I would not be able to work in the same space for a year. I took this to mean no YouTube, no games media, nothing. I talked to a lot of people around this time trying to figure out what to do. After speaking with all of them, including Amy, Ash, Steve, and John, I ultimately decided to leave with Ash and Steve coming with me so we could pursue Ash's idea of good vibes gaming. It felt better to leave and attempt my own thing rather than deal with the contract in general stress and pressure of GameXplain. Money is tight, but I am so much happier now. I can gratefully thank all of you who have supported Good Vibes Gaming so far, whether as part of our Patreon, watching my streams, or subscribing to the channel. It means the world to me that I can happily pursue my ideas and look forward to sharing them with our fans. Ultimately though, no matter what, I request that you don't harass any of the new hires, Tom or Andre. I merely want to provide context and shed light on the position. Alright, so that is what Derek had to say. And for those who don't know, Derek was the highest paid employee there beyond Andre himself. He did a brunt of the work until John came on board.  Well, let's move on to the next one. Let's see here. This one is by Brandon Miracle. Steve posted it. Brandon Miracle, for those who don't know, Brandon was an E3 2019 at a GameXplain fan meetup. Since then, I've become friends with him and partnered with him on some projects for World of GameXplain and Good Vibes Gaming. Alright, so this is Brandon's statement. I worked freelance for GameXplain for a majority of 2020. It started with the 10th anniversary of GameXplain Video. I was elated to be asked to work with my favorite YouTube channel of all time. Unfortunately, my experience wasn't what I hoped for. So this is as a freelancer who just only had a little bit of experience with GameXplain. I put maybe 15 to 20 hours into that video. And me being new to freelance, we settled on $150. I was so excited by the opportunity that I let the low ball slide. This set an unfortunate precedent. Later on in the year, I was offered the opportunity to edit every episode of GameClub. This was some of the most stressful work I had to do for GameXplain, and I asked for a pittance of $65 per video. I value myself higher than this now, but I believe Andre could have stepped in and told me I was low balling myself. But he didn't, with future projects starting sending me invoices, what I believe I was owed to no contest from Andre. Now, most of you probably don't know, I was even involved with GameXplain for as long as I was. That's because Andre made little to no effort to give me credit of any kind. The most blatant instance was when he asked me to edit the Super Mario 3D All Stars review. Which by the way, that review has almost a million views. So that was a really big video. Alright, I worked the entirety of the night, up until 45 minutes before the embargo to get the video done. Andre's Twitter made it sound like he worked through the night when it was me. He didn't finish writing his review, until the evening putting me into a corner, and allowing him to coast through that night while I work. I was furious. At this point, I decided I was going to walk away. I was making no strides in my career, because nobody even knew I was doing the work. Steve thankfully would edit Andre's descriptions and add credits for me, or tag me on Twitter himself. Andre was stealing credit for all night work. Stealing credit! This poor guy working at his favorite YouTube channel. Andre was stealing his credit publicly, saying he did all the work. He was up tirelessly all night long editing. What the hell, dude? What the- he's not even getting the benefit of association, is what I'm saying, right? Because you could argue all these guys at least got benefit of association. Not Brandon. Zero benefit of being associated and working at GameXplain. All right, during the entire experience, I was one of the candidates to be hired for GameXplain. Andre knowingly used this to pressure me into more work for little money. I found out I didn't get the job before deciding to leave, because Steve was kind enough to let me know. I didn't hear this from Andre himself, until mere days before the new hires were announced. And I know for a fact it was decided I wouldn't be hired quite some time prior. I've never felt more used and taken advantage of in my life. It hurt me on a deep level and I still struggle with it. That's right, Andre used and abused Brandon by allowing him to continue to think he was going to be one of the hires, so you better work hard so you can be considered for the position. Even though Andre had already decided, and he found out through Steve, that hey, you're not actually going to be hired. Wow. That is abusive to the extreme. For now, I've been helping out with good vibes gaming, and I've had an incredible time. I feel like I belong and that I'm treated with respect I deserve. I love these guys, and I'm so happy that they're doing good vibes gaming. All right, next up we have Ash's official statement. So, get ready, another long statement, but an important one. All right, Ash says, I've been hesitant to speak up because of the good vibe games brand means so much to me, and I don't want us as individuals, and or our channel to be mitered in internet drama. But Steve, Derek have already rightfully commented on the situation as it pertains to them, and I recognize that things have reached a point that I would be remiss if I didn't speak up as well. First up, I would like to remind everyone, that's new to the GameXplain crew of Tris, Joy, and Chris, not to mention my dear friend Tom, who remains with the channel. I have nothing to do with any of this, and they deserve the same love and attention you've graciously shown us over the years. I and we are categorically not asking anyone to boycott GameXplain or pull support from their Patreon. Okay, well, he kind of said this before, we'll skip past this, but... Um, those of you who are long-time GameXplain fans, likely notice I started to become less visible on and doing less work for the channel as the years wore on. The reasons have been widely speculated, but some folks connected the dots, thanks to my occasional statements here and there that GameXplain didn't pay the bills. That's the long and short of it. Pay was so low and inconsistent for so long, relative to what the channel made, recall what Derek and Steve have said about us being able to see the metrics while we were there, that I eventually stopped being able to justify all the work and energy I put into the channel when I was getting so comparatively little compensation to return. There was no set reliable content rates for freelancers, which by my own choice was what my relationship to the channel was considered to be for most of my time there, even though I was a core staff member. Despite my asking for set rates to be established many times and Andre made it clear it was on me to invoice him for what I thought my work was worth, essentially come up with my own rates for him to approve or not. Still though, as poor and ultimately untenable as this relationship to the channel was as a freelancer, it was a million billion times better based on what I witnessed every day. That being one of its full-time employees, and I was happy and relieved to be mostly able to maintain our own distance from GameXplain in that respect. Let me be crystal clear about this. GameXplain as you knew it and have known it simply would not exist, full stop if not for Derek and John. I will always give Andre all the credit in the world for creating GameXplain and building it up the way he did, but over the years Derek and later John did the absolute lion's share and then some of the actual work in maintaining the channel and putting out daily content. Content they and we had little to no creative control over might I have, particularly later on. Andre gave the content orders and we mostly they just carried them out. There was very little room for negotiation or compromise and especially in the latter part of our time there, Andre maintained a very authoritarian top-down staff structure with him as the sole decision maker except in very rare circumstances. The utterly mind-boggling number of work hours Derek and John were expected to put in relative to their pay especially in John's case and at the expense of their quality of life was just I've never seen anything like it and I hope I never do again. Ultimately we were utterly taken for granted and exploited as Steve would also be when he joined later on but none more so than Derek and John and even thinking about the backbreaking work they put into the channel pretty much every single day for competitively microscopic recompense and basically zero credit fills me with an anger I can't describe. Without them GameXplain either would not exist today or would be far far less successful than it has become. Period. End of story. Acquisitions, accusations that any of us but especially them were work adverse or suffering from the good problem of too much work are patently false, unfounded and ill-informed. Now it has been asked whether we requested better pay and or work conditions before we left. Let me assure you beyond a shadow of any doubt that we did more than once. I'm reminded in particular of a GameXplain team that's in quotes because by then Andre had begun making it clear there was now an authoritarian split between him and the rest of us. Meeting Derek, John and I called for when I was vacationing with my wife. I remember this meeting so clearly because I still all these months and ultimately years later really cannot believe Andre pushed back on and refused the arguably humble concessions we were asking for at the time. For context this was before Steve whose accounts and grievances I totally back up might I add fully joined the team. So the three of us called for a meeting with Andre to ask that a couple things be formalized going forward. Namely, one on time pay each month dictated by a Google calendar reminder for Andre because as has been well documented by now we were frequently had to chase down our pay by repeatedly reminding and almost begging Andre to just please remember to pay us for the work we had already done. Two, a travel budget being set aside that we wouldn't incur personal debt flying to and working shows. We were expected to cover such as E3, PAX West, and PAX East. In the interest of full disclosure and clarity the E3 bit doesn't apply to me as I actually live in Los Angeles. His responses for the first point he outright refused to commit to a hard locked payment date each month and suggested that it was unfair of us to hold him to such an expectation as we had always gotten paid as long as we reminded him. So why wasn't that good enough? Andre your employees want to know when they're going to be paid. Every employer even I've been a 1099 contract freelancer before there's still set days to be paid and let me tell you as someone who is a YouTuber there are set days that you're paid by YouTube. So you know when the money comes in from YouTube you know when the money comes in from Amazon from Twitch from all these various revenue sources from Patreon you know when the money arrives there is zero reason you cannot reasonably come up with an agreed upon pay date to pay your employees.  No matter I mean Steve was being paid $550 a month and he had to beg you to get that $550. Come on dude. Come on they have the decency to show your employees freelancer otherwise respect. These are the people that built your channel. And remember when Ash and others started joining GameXplain was not the behemoth it was now. It was not a million plus channel. We're talking this channel is at 200, 300,000 subscribers. They joined. They made GameXplain what it is not Andre. It's very clear Andre does so little actual work.    I'm sorry. I'm really angry at that. Like I didn't know it was this bad.  So you might ask well why did they stay on? Well we'll get into that in a moment here. So he did say that we would try to do better. He would try to do better going forward and to his credit for me at least he eventually mostly did but he seemed almost offended that we would even think to demand such an outrageous quotes are mine not Andre's thing as reliably on time pay. As to the second point his response to us was that there was technically independent contractors and thus not entitled to work related travel being covered or compensated. So in a word no not happening. Okay pretty reasonable request if it's a requirement of the job you're asking your contractors to perform. But anyways now to be fair he wasn't wrong in a legal sense. None of us had signed any sort of employment contract. Thankfully I would eventually come to realize ratifying such terms as and as such we were not legally entitled to any sort of travel cover. Basically it wasn't in the contract from Andre or to the channel. In a moral sense though considering how tirelessly we especially Derek and John worked for the channel and how key we were to its growth in the whole brand yeah the end of the medium was the first time I distinctly remember feeling angry and resentful and thinking the writing was on the wall and that was years before we actually left. All this said I don't want to make it seem like Andre never paid for or covered anything. While it was not usually offered outright he would eventually reimburse me for most of my game explain related flights and all transit slash rise to share slash onsite food expenses as long as I did 100% of the legwork and invoicing everything and reminding him to pay me again with that reminder stuff. So dumb. He also paid for many post-show and post-event dinners and bar tabs and he never pushed back on any of the invoices I sent him and almost never tried to low ball me any further than I was already low balling myself. It's important to me that I highlight those those exceptions where they exist because it wasn't all bad and I'm not trying to claim it was. So Andre through his credit was giving in on a request that he thought was asinine to even ask and said he's not legally required to basically trying to seem like he's a good guy by by you know what hey I told you I'm not legally required to do this but I mean I'll do it as long as you pester me enough about it. All right. I also want to remind folks that the kind of crunch conditions Andre has been accused of engineering at game explain are not entirely his fault and it was never our intention to imply that they were during the good vibes games discussion on this topic came up in these crunch uh these crunch problems are in many respects endemic to game journalism and YouTube which is totally true uh and indeed the game industry at large Andre does bear some of the blame in that he rarely if ever put our mental and physical well-being above the non-negotiable mandate of getting news updates up immediately and having every single preview in review ready to go live the moment an embargo dropped. That's right Andre Andre stipulated in their contracts that they must have all reviews and previews up on embargo date. So he is to blame. I'm sorry. I know he's trying to be nice here because it's not Andre's fault that they only had two days to review Final Fantasy 7 but Andre could have relaxed on his own requirements because Andre has to know how the how the industry works by now right but he didn't put their mental well-being above the work.  I'm sorry it's just bullshit and I know this is true at a lot of outlets it's not right at any of them if IGN does it if Game Informer does it GameSpot it's not right anywhere I don't care what you're being paid there is a certain aspect of mental health that needs to be considered in aspects like this where you can at least give them an extra couple days to get the review done so they can at least get some sleep eat dinner with their family instead of just slaving away for 48 straight hours. Remember when you reviewed a game you mostly did all the work yourself there was hardly anyone else who edited it except in the case funnily enough so I found out I found out this is an aside this isn't part of this part I found out from one of the members that when uh when they reviewed a game they did all the work right so they wrote it they uh they obviously played it they wrote it they recorded the footage and they edited the video Andre reviewed Super Mario 3D All Stars which by the way is three old games relatively easy to do a review of he reviewed that himself but he hired somebody else to do all the editing and then took all the credit for the editing work think about that for a moment he requires his own staff to do all of the work from playing the game to to to writing to editing to all that jazz and getting it up maybe someone else did the thumbnail he in reviewing a game a game that you know is old school and it doesn't really need a lot of conversation about in reviewing that game had somebody else edit it so he's not even doing the like when it's review he's not even holding himself to the same expectations he holds him staffed his staff to he doesn't give them the courtesy of somebody else editing the review together wow all right let's let's get back into this I'm sorry I'm getting really heated right now I'll calm down calm down a bit and get to the actual words here let me see here Andre gets some of the blame but he has no control over the time developers allow for review in preview periods it was Square Enix's fault Steve had two days to fully play and write and produce a review of Final Fantasy 7 Remake before release not Andre's it was Capcom's fault I had five or so days to fully play and write plus produce a review of both Mega Man X Legacy Collection and one and two before release not Andre's but neither was there ever an effort on Andre's part that I can recall to question or soften the expectation that our content had to be ready right at embargo time regardless of any extenuating circumstances in closing there's one thing I can say with absolute certainty had it bed tenable I know without a doubt that all of us at Good Vides Gaming and I think though I won't speak for him John would have absolutely been happy to stay at GameXplain and reap the benefits of its continuing success together with Andre as a team we're incredibly proud of what we help build on Andre's excellent foundation and my first several years at GameXplain when despite any problems I had been being underpaid our team dynamic was more collaborative and a bunch of friends covering games together rather than the authoritarian a boss and his underling setup and morph into later on let me see remain some of the best of my career and I really my life of course we wouldn't we would have loved to stay under better fairer circumstances but end of the day GameXplain fully belongs to Andre it's his baby and he chose to run things in a way that sharply diverged from our needs and wants for too long I want to express very clearly though that I was and still am and will remain absolutely fucking heartbroken over the things that turned out because I think we together could have taken the channel to incredibly new heights and reap the benefits together in fact I'm damn near certain we could have and maybe in an alternate universe we did but sadly that just wasn't in the cards for us and we had to take a chance to move on which as you know we did to Good Vibes Gaming to those of you who have followed us to Good Vibes Gaming and supported our new venture in any way whether you have from the beginning or only are now in light of all of this it can never be said enough thank you thank you thank you thank you for caring and about the people behind the content you've loved over the years and please be assured the Steve Derek and I are all much happier and healthier at Good Vibes Gaming than ever before as we even maintain hopeful the GameXplain continues to be successful under the stewardship of its new team onward and upward so I said this video was going to be shorter but it's not there's just too much I'm sorry Gondre I I need to hear your side of the story all right you need to speak up I know you're going to try to avoid it you're going to hope this all blows over it's not going away it's clearly not going I didn't want to make another video on it it's just not going to go away you need to comment on this because you are being accused of some absolute dumb shit and the thing is it sounds like if Andrei could have swallowed his pride there was a chance he could have kept this entire team together and GameXplain could be bigger than ever he could have kept Ash he could have kept Derek he could have kept Steve and he could have kept John okay Brandon's story is sad as well as he was used and abused but those four core members I'm sorry they were Derek and John especially Derek and John were so freaking core that you should have made them co-owners it should have been an even revenue split at the top between you three arguably they should get more because they did all the work but yet you're the owner it's your channel okay fine get get your 33 and a half percent cut or whatever but seriously this to me is absolutely insane it is Asinine Andrei destroyed a good thing I think the writing's been on the wall for this for a while no offense to the new people there you just you can't bring on somebody else to expect them to do what those other people did because they injected their their heart personality and passion into the work and well absolutely the people you hired and Trist, Chris and Joey are able to mimic that and put in their own heart and their own passion their own thoughts they are not Derek they are not John they are not Steve or Ash they're different people so yeah people are going to feel what the quality dropped because they followed GameXplain because of Derek because of John because of Ash and because of Steve they did not follow GameXplain because of Andrei at least they haven't for a long time what GameXplain became before they left is what Derek John Ash and Steve made of it even though Andrei was the one giving commands from an ivory tower you guys remember the bit block the channel is now closed he did his final video now he's got some some JT style or JT something or other channel so there was a little bit of a stirrup when Justin Thomas left GameXplain and at the time people kind of excused you know the follow up between him and Andrei as well they have widely different political views right like like Justin Thomas is a Republican basically Andrei is a staunch Democrat and ideals conflict politically too much for them to make it work that sucks politics shouldn't really have anything to do with the workplace but it happens and because people didn't like some of Justin Thomas's political stances they just said well you know what good riddance and he went on to have a successful channel on his own so whatever but it turns out that that was just the tip of the iceberg of who Andrei is for someone who has argued in the past for fair wages and no crunch practice what you preach practice what you preach right now it seems like Andrei has put on an affront for years to hide himself from the realities of how he was running his channel and he's basically no better than some of the worst game developers out there all right folks I am the Tanner Open Chance from the Tanner Prime I want to say again that this is the last video but it feels like I just lied yesterday because I just made another one so I really want to be done with this situation I'm going to I'm in fact I'm going to promise you I'm going to get out at least one or two other videos today that are not related to this to show that this isn't all I care about but man this is part of my livelihood growing up like I not livelihood I guess part of my inspiration growing up I was such a fan of a game explain up until those four people left and I didn't know what happened heartbroken I guess that's all I could say and I didn't even work there all right folks I'll catch you guys in the next video


Hi and welcome to the session. Today we will learn about the constructions related to angles. First of all let us see the construction of an angle of given ratio. Suppose we want to construct the angle of 45 degrees. So we will construct this with the help of a ruler and a protractor. First of all draw a line segment AB of any length. So here we have line segment AB. Now take your protractor and place the center of the protractor at point A and the 0 inch along the line segment AB. That is put the center of the protractor over here at point A and the 0 inch along AB. Now start with 0 near B and mark a point 45 degrees. So here is the point C. Now join AC. Thus angle BAC is the required angle of 45 degrees. Next let us learn the construction of a copy of an angle of unknown ratio. Here in this construction we are given angle ABC of unknown ratio and we need to construct a copy of the given angle. Now copy of this given angle means an angle of same measure. So for this first of all draw a line L and mark a point P on it. Now place the compasses at point B and draw an arc the rays of angle ABC at points X and Y. Like this now use the same compasses settings to draw an arc with P as center cutting the line L at point Q. Now open your compasses equal to the length XY that is place the pointer of the compasses at point Y and the pencil at point X. So this will measure the length XY. Now without changing the settings of the compasses place the pointer of compasses at point Q and draw an arc to cut the previous arc at point. So we got the point R. Now join PR PQ is a copy of angle ABC that is angle R PQ has the same ratio angle ABC. Now lastly let us see the construction of bisector of an angle. For this construction we are given angle ABC and we need to construct the bisector of this angle. So for this use your compasses and with A as center and any radius draw an arc to cut the rays of angle ABC at points X and Y. Like this now open your compasses more than half the length XY then with X and Y as center draw two arcs in the interior of angle ABC to intersect each other at point P. So we got the point P. Now join BP thus line segment BP is the required bisector of angle ABC. So with this we finished this session. Hope you must have understood all the constructions. Goodbye and take care and have a nice day.