The encyclopedia says that the island of Haiti can be called San Domingo, Santa Domingo, or Hispaniola. Now, after my visit there, I could suggest a few more things they can caught, but they probably wouldn't get past the census. This is another in the Adventures of America's Fabulous Freelance Insurance Investigator, Johnny Dollar. At Insurance Investigation, Johnny Dollar is only an expert.  Expense accounts submitted by Special Investigator Johnny Dollar. To Home Office, American Federated Life Insurance Company, Hartford, Connecticut. Attention, Harvard Huntington, General Manager. The following is an accounting of my expenditures during my assignment in Port-au-Prince, Haiti. Or, the nights may be black down there, but the magic is blacker. Expense account, item one. $15 for a pair of tickets to see the show Detective Story at the Hudson Theater in New York. Which I never got a chance to use, since I was sitting in the living room of your Hartford home promptly. I want to thank you for coming out here. Well, that's all right, sir. Sorry to break into your evening like this, but since I have, I'll get right to the point. Fine. Perhaps you've heard of the Gordon family here in Hartford. Well, what I see of the society page is while I'm flipping back to the sports section. But I've noticed the name. Diamonds study, don't they? It's immensely wealthy, pillars of society, and surprisingly, quite a proper family. It is all but one of the sons, Ralph, the heavy drinker, complete waster, and narrow to will. A blot on the old discussion, eh? Yes, continually getting into one scrape or another. Now, he's done it again. I'd say that you're not worried about Ralph the man, but about Ralph the policyholder. Well, to put it bluntly, yes. I don't think it's unethical for a company to protect its interests. In this case, the policy is in the amount of $150,000. Payable to his death to charity or to his wife if he's married. That's quite a piece of paper. Yes, if he's quite candid, I'd rule the dead with issues. But the point is this, Ralph Gordon, at last report, is dying aboard his yacht at Port-au-Prince, Haiti. Oh, you don't need me, Mr. Huntington. You need the Mayo Clinic. Scholar, I hesitate to even mention this in the presence of a sane man, but from everything we can learn, young Gordon is not dying from any known malady. He's dying as a result of a... Well, it's pure nonsense. He's supposed to be dying as a result of a voodoo curse. Now, anyone with any sane... Now, wait a minute. Where did you get your information? From his older brother, Thomas. He's a doctor. He's down there in Haiti with Ralph. I want you to go down and debunk this thing, dollar, and find out what's wrong. Why, any sane man knows there's no such voodoo. You don't believe in it, do you? No. Not unless I see it working. Expense account, item two. $148.70. Hartford to Port-au-Prince via Airplane. Expense account, item three. $32.50. Tropical flows. They didn't fit me, but they fit the weather. And item four, 25 bucks. Spent while I browsed the waterfront bars in Port-au-Prince, looking for somebody who knew where the Gordon yacht was going. When I found him, he not only knew that, he knew everything. Ask me first. My name's Cap Regan, and I've been here since before repealed. Give up my citizenship, you ever did? With the help of a couple of broad-vision agents? Oh, you don't say. Uh-huh. And I figure on sailing out in the final days right here. What do you want with the Gordon craft? I want to see the owner, Ralph Gordon. How do I get to it? Oh, I reckon you pay me to row yow tour. My dinghy's down to the foot of the pier. Just a short hail from where we're at. Oh, good.  Just whittle it down my ration here. Man, that ain't all putting me ship shape. What'd you say you wanted with that schooner? You figured on barnard? Thanks for the compliment, pal. Listen, if I bought a boat today, it would have to be a surplus life raft. Now, I told you I want to talk to Gordon. Friendly visit or other kind? I'm beginning to see how you know so much about this island. Well, never question, never learn. Remember that, Sonny? Yeah. Now, this way. We're off to starboard. Never question, never learn. Yep. Well, I'm an insurance investigator, and a company sent me down here to look things over, including Gordon. Something wrong? I don't know yet. What do you know about him? A jugful, Sonny, a jugful. Stood into the harbor about two months back. No sooner dropped his hook than his crew started taking the pier head lead. Everybody jumped at the boat for reasons of his own. Why did they leave him? Because he was half seas over all the time. You navigate with sexed and encompassed and parallel rulers, Sonny, not with a double shot and a water chaser. They were afraid to sail. All right. That's the line, isn't it? And if you had ever piled into a reef, you'd feel the same. Yeah, here we are. That's my dingy down at the bottom of that ladder. There's Gordon shot out there. You see her? Oh, yeah. That tug's passing the stern of her now. Yeah, hey. That's a lot of boats. Yeah. She carries the suit of sail like a grain clipper. Wait till you see her close up.  Sonny! They're close enough. It may have had good lines, too, but it couldn't have touched what stood at the rail wearing clam diggers and off-the-shoulder t-shirt and a Caribbean tan. Uh-huh. There's a crimp hole for you. Yeah, that'll be his wife. His wife? Can I come aboard? I'll swing the skirm into the ladder. Okay. Oh. Steady now. Steady, steady. Okay, Captain. You wait for me, huh? Yeah, yeah. There's two things in Ralphie's old hometown. Uh, cold. But not as cold as this reception. Don't let it throw you. What is it, a friendly drop-in? Business? Or just plain snooping? It's the last time Edwina, the wife they haven't heard about at home. Congratulations. Now I know why you like to wear your shoulders there. It's better to keep a chip on them. If you're through being sharp, I'll let you hear what's left of my husband. Come on. Through here. Okay. You've got a visitor from Hartford. Get away from this cabin, you dirty, low gold digger. And take your visitor with you. He's got the door locked. You'll stay that way until he runs out of wine. You heard enough? Yeah. Enough to know how you acquired your charming attitude. You get it. I walked into it with my eyes right open. Let's get back out on deck. The lights better for throwing bombs at each other. Yeah, sure. Sounds like fun. Do I have to help you off the boat? Not until you help me by answering some questions. I'm an insurance investigator, and I was sent down here by the company that holds a policy on your husband's life. Oh, what should I do, Finn? The story they got was that Ralph was dying from some kind of a voodoo curse. They don't believe it, neither do I. Why not? That might be true. Uh-huh. Some old dame, they'd call a Maria Lacelle. She came out to the boat. She else some things at him, and when Ralph ate through a bottle at her, she swore she'd put a curse on him. How'd they hear about that back in Hartford? Ralph's brother, Dr. Thomas Gordon, told him. Do you know him?  I wonder why he told him. Maybe because he thought somebody who'd be better off with Ralph dead was using Maria Lacelle's curse as a cover-up. How would you stand as a widow?  Never mind the act. You're his beneficiary. Or didn't you know? I said get off. What's the trouble, Annie? Oh, him. Yo, come here, will ya? Just get him off him. I'll see you in my cab. Sure, honey. Anybody get you this upset, it'll be a pleasure. Well, mate, do your walk or dive. Saviors' strength for the last scene, Goliath. I was just leaving. Expense account, item five, three dollars. Paid to Cap Regan as water taxi fare. Item six, 80 cents. Land taxi fare to Hotel Francois. And up at the heels hangout for not only the best in tourists, but also brother Thomas Gordon M.D. I'm Johnny Dollar, Dr. Gordon, from Hartford. Oh, yes, Tom. I've been expecting you. They wired me you were coming down. Come in. Thank you. Well, please make yourself comfortable. Could I offer you something? Nothing but some brotherly advice. Why, certainly.   And have you seen Ralph? I tried to, but he locked himself in his cabin. Tell me, as a medical man, how do you digest this voodoo curse story? Why, it's ridiculous. Good heavens, this is the 20th century. I do think that science doesn't know everything it would like to know about voodoo and black magic. The story is supposedly true, but any victim would have to have a highly susceptible mind. I know my brother, Mr. Dollar. His mind is susceptible only to his own whims and fancies. Well, then what's the matter with him? That's it. I don't know. He's drawn within himself. He seems to be searching almost insanely for escape through alcohol. Hasn't anybody thought of putting him on the wagon? It's a horrible idea, but I've heard it works. I don't think this is the time for it. He's suffering mentally and needs release. Well, that leaves us with only one thing to think about. No matter how thin you cut it, it's still voodoo. Well, I'm a man of science, Mr. Dollar. I'd make hypocrisy out of all my knowledge and training if I attacked a problem from that direction. But please, you let me know what you learned. Spence account, item seven. $4, rental of horse and cart in which my walking tourist guide, Cap Riggan, and I jolted out of town in search of Maria LaCelle. Something made me feel like I was riding my last mile in a tumble on route to the guillotine. The moonlight was fighting a losing battle against an army of storm clouds that were sweeping in. And that'll make it worse, I heard a drum. You hear that, Sonny? Yeah. That's sort of a Tyre Jean Krupa. It means we're getting close to Maria's headquarters. Is she the only one around here? Yeah. None of the good Ugans performs in her territory. She's too mean. Oh, great. What's the matter? We're here. And that's the path. Over there with that gnarled old tree. From here on, you plot your own course. Is this close enough for me? Oh, me too. Well, how do I know I can't put a curse on her? I've never tried. Smooth sailing, Sonny. The path ran along the edge of a field of sugar cane. On the other side was a solid wall of jungle. First I smelled some feathers burning. Then I heard the chant. There was an opening in the wall of jungle that led through a small clearing. And just before the moon was smothered by another cloud, I saw a shack. Little clouds of smoke curled out through an open door. I could see the glow of a fire on the floor inside. Maria, I want to talk to you. What is it? It's a good thing to you, but what I have to say will. Can I come in? I haven't gotten any answers from anybody else. I don't know what's behind this so-called curse you put on Ralph Gordon. You couldn't see what she'd thrown to the fire. She'd reached behind her for it. But when the smoke from a world around me seemed to grab my throat and squeeze my stumble back to the door. I hadn't believed in Voodoo when I'd come in, but going out, I wasn't so sure. In just a moment, we'll return to the second act of Johnny Dollar. But first, the two Orange Bowl teams, Attaclara and Kentucky, will be honored by Vaughn Monroe and his CBS Caravan tonight. Vaughn and his great band will play favorite songs of the two Orange Bowl teams. Be sure to hear Vaughn Monroe's Caravan, followed by the Gene Autry show on most of the same CBS stations tonight and every Saturday night. Now with our star Charles Russell, we return to the second act of yours truly, Johnny Dollar. My throat burned. My eyes were looking at each other. My lungs felt like a pair of deflated footballs. And the blood in my head was pounding a better and louder rhythm than that drum. I staggered around the heavy jungle air and when I could breathe again, I gulped in enough to lift the Grave Zeppelin. By that time, I was cool enough to get hot in anger. When I got back to the shack, the spirits appeared in the space or flown the coop. The atmosphere was not quite deadly. I crossed over to where she had been squatting. She hadn't left much of what she'd smoked me out with, but she'd left enough to swing things back from the world of black magic into the world of logic. A few shreds of photographic film on the dirt floor. And film, made of cellulose and nitrates, not only takes pictures, it puts out nitric oxide and nitrogen dioxide when it's burned. I could live up to the demands of any gas chamber. The captain rode me out to the Gordon Yacht. This time, I boarded without a hail. Ralph was still in a bad mood as I started to pass his cabin. Why don't they send the one? His antics inside the cabin sounded interesting, but not half as interesting as the conversation coming from Edwina's cabin. Dear Edwina, the little wife they didn't know about at home. I spilled the whole thing. What difference does it make? Better than landing in a Haitian prison with your moat at the showings? Think it over, Angel. I'll be in my sack when you make up your mind. How long can you be? See you later, hon. Since I've been on the receiving end of so many surprise sluggings, this was almost a poison. What are you doing on this ship? Get off! Oh, no. None of that intriguing conversation, I just heard. How much did you hear? Well, I don't know what you're talking about. Well, the point is, I know what you two were talking about. Oh, listen to me. You've got to believe me. I don't have to. Well, try me, anyway. Well, I... I admitted him, and I... Well, it was because Ralph turned into a whino after you were married. Well, this probably marks the first time in history that an icicle melted and poured off French. Please, let me finish. When my marriage went to pieces, I... I had to do something. I'd go crazy. See, Ralph drinking up all the champagne on the island was just more than I could take. I was going to divorce him and... and leave with him, but we weren't going to murder him. Chapter one has so many holes in it it would have been printed by a punch press. You don't worry about landing in prison with your motive showing when all you're planning is divorce.  That's why I was trying to make him go away. If Ralph died, who'd look any farther than the earring wife? Can you lock this camera from the outside? No. What are you going to do? You're not going to lock me in? No, just your playmate. You're coming with me. Where? To Maria LaCelle. I want to catch your reaction once she sees you. You don't believe me. No. With 150,000 at stake, I don't even believe myself. There's her chance. Go ahead. Go on in. Are you satisfied? Not quite. Drop the act, Maria. I know what you're doing to the fire. I say that I've got enough on you, you old fake, to put you in the local pokey. Who dares to speak this to Maria? And that's where you're going to go if you don't cooperate. That's a promise.  Did somebody put you up to this cursed business that Ralph Gordon is supposed to be under?  Who was it? I do not know. Now go. That is all. It's not enough. What was his name? I don't know the name. What do you look like then? My eyes are closed. Nuts. Come on. I'm taking you into town.  Don't touch me. I will tell you how it is. It is true. I do not know the name. All the face. He comes to me. He asks me when comes the next rain and wind. I tell him last night. But it is tonight. The storm comes with the seat. He tells me he needs firm to close the portholes in the ship. He says if I bring this curse, I will be the best hogan on high ground. Because it kills white men. That is difficult. That is all. Now you go. How about the film for the fire? Did he give it to you? This is true. It's not long before you come.  Now you go. Maria will be along. Let's not stay for the music. Did you make hair out of what she said? Look. What goes wrong? Nothing but food and wine. Mostly wine. Well, who fixes his meals? I do. Our cook left us. Well, what about the wine? Huh? Where does it come from? You said it was champagne, didn't you? Yeah. It always comes in the same place. Liquor shop in town. It's a case at a time. Oh, nothing makes any sense. What are you going to do? All I can do. Try every angle. But that's not all I'm going to try in that liquor shop. Expense account item eight, four fifty. Two quarts a rump, the purchase of which helped loosen the tongue of the proprietor who had been supplying Ralph Gordon's champagne. A case at a time. And the words that's poured out weren't exactly intoxicating, but they sent me staggering to the nearest phone. Hello, Dr. Gordon. This is Dollar. Gordon. First tell me this. What would happen to a man if he was in a ship's dock and he was in a ship's dock? A man if he was in a ship's cabin on a stormy night with all the portholes closed and there was a lot of dry ice in there with him. What? What was that? A small room. No ventilation. A lot of dry ice. A lush may be passed out. What would happen? Lord, dry ice is solidified carbon dioxide. Perhaps it evaporated into the room. The lush would not be bothered by a hangover the next morning because he wouldn't wake up. Right? Exactly. The gas, although not toxic, would force the oxygen from the atmosphere and the result would be intelligent. The curse your brother is suffering from is very scientific. The champagne he's been getting has been chilled by dry ice. About five pounds per case. And one case went out to the yacht just before the storm broke. That was... Yeah, I know. For a boson he'd make a very good chemist. Well, send for a full motor, will ya? If it's too late for your brother, maybe I can use it. Send him around, George, from a shipmate and me. Ha-ha. This is wrong, my lord. Never mind the round, Cap. You gotta roll me out to that yacht again. What do you take me for? A blasted galley sleeve? Come on, snap. Man back is about to burn out from all the roaring in this... Twenty bucks. In this wh... What'd you say? I didn't think it could rain any harder than it had, but it did. We would have been drier swimming. And the visibility was so bad I would have had to have a seeing-eye seal to find the ship. But about 20 minutes out, Cap spotted a riding lice. Here's your lice, any? We were on targets. But so was somebody else. A searchlight stabbed out at us. Hey, hey, hey. This sounds like prohibition days. Who's giving us a broadside? Can't tell yet. Lay a pelican hood over his head if I get on my hands on him. Hey, Cap, what's the matter? My left leg, right? Cap, get down to the bottom. I'm going over the side. To me, swimming is a fast time to be practiced only under ideal circumstances, in a pool, and preferably in the company of a well-filled bikini suit. But there was nothing to do but swim, so I swam. I tried to remember how many shots had been fired, and that's where I made my mistake. There was a lull in the shooting, which I took to mean the gun was empty. I put my head down in the best Weissmutter style and thrashed my way to the ladder. But when I got there, the first thing I saw after I'd shaken the water out of my eyes was the muzzle of a rifle. The face looking down the barrel let me belong to brother Thomas Gordon M.D. Sorry, darling. Killing you wasn't in my span, but now it'll have to be done. I wasn't surprised at that, but I was surprised at what happened. I was waiting for a bullet to come my way, but instead the doctor did. Ah! Here I am. It's only wrong that a Turkish towel will cure. I'll thank you later if it's spoiling his name. Get a hook on the doctor. He's our prize fish. Don't let him get away. Got up his case on my way to Ralph Gordon's cabin. If it needed ventilating, I knew one quick way to do it. I didn't shake for oxygen. I took a deep breath, held it, and went in. The cabin was littered with wine bottles. In one corner in an open case was the dry ice that was in the process of cooling Gordon off for good. He was stretched out of his bunk. I handed him to my shoulder. He was the last of my breath getting him out of there. Expense accounts? Item 9. $30. Cover charge at a hospital where I put the revived Gordon under the care of a doctor, not his brother, who happened to be resting in a jail cell at the time. His motive hadn't been the insurance money. He figured again quite a chunk is the only heir to the Gordon fortune if he could have taken care of Brother Ralph. Item 10. Same as item 9. Same hospital where they patched up Cap Regan. Item 11. $148.70. Return trip to Hartford. And expense account item 12. $40. An ounce of voodoo perfume for the lovely but sometimes chilly Ed Winger. Maybe if she tries that kind of magic on her husband, he'll spend less time with a bottle of joy and more with her kind. Expense account total $424.70. Signed yours truly, Johnny Dollar. Yours truly, Johnny Dollar, stars Charles Russell. Tonight's script by Paul Dudley and Gildowd was produced and directed by Ralph Rose. Featured in the cast were Betty Lugerson, Sylvia Sims, Ben Wright, Ken Christie, Howard Culver, Dawes Butler, and Tim Graham. The special music is written and conducted by Leith Steven. Be sure to be with us at the same time next week when another unusual expense account is handed in by... $20. Were you right? Were you wrong? Did you know it was Buster Keaton playing Sing It Again's Phantom Voice these last few weeks? Well, now there's a new Phantom riding the airways on Sing It Again. And for identifying him tonight, some CBS listener can win $50,000 in cash and prizes. Radio's largest jackpot. Phone calls go out from coast to coast, so be ready for the new Phantom when Sing It Again comes your way over most of these same CBS stations later tonight. Now stay tuned for Vaughn Monroe's Caravan, which follows over most of these same CBS stations. This is CBS, where yours truly Johnny Dollar meets adventure every Saturday night, the Columbia Broadcasting System.


I'll get a high off of just freaking people out. You have to figure out other ways to make strong art. How do you create something that's also new? There are a thousand rules you have to work within, and it becomes quite boring. Canyon, is there any point in doing an interview about painting? No. I did one really bad one hung over. They asked it like most bold over-the-top questions. What are your feelings about art? How do you think art is impactful? It's like, fuck, it's a domestic scene. All these different people in this exaggerated state that they might find themselves as the sun rises in Los Angeles at the after hours bar. What can you do with the figure? Like how can you change it? How do you create something that's also new? Or I know what a foot looks like. How can I develop a language to make it look like something I don't understand? Almost like a huge life-size coloring book. If I was going to render something realistically, there are a thousand rules you have to work within, and it becomes quite boring. And so you end up switching styles or switching this, but you're still working within those parameters. And I didn't want to do that. Painting should be fun.  I'd land something, then I'd immediately want to send it to the rep at a company just so in your face about this idea of getting sponsored and creating a life around skateboarding. And I think that didn't work. It's good to be hungry, but I was not in a place where what I was doing was actually that interesting. If you're going to run a foot race, right? Do you want to just enter and lose? Or do you want to train up into the point where you have a chance of winning the race? These are all iPad drawings. And kind of the basis for maybe the next six months a year of my life. Now taking these paintings and holding them up next to my peers and holding them next to real great voices within painting and trying to find some kind of place for them to occupy. The problem is that if you are not going to be the spokesperson for yourself, who is? The first part is convincing yourself, I guess. Shopping my demo. Shopping my demo.


Hello everybody Lance here today. We're we're doing a slightly more advanced topic. We're still talking about push-ups But we are discussing the reversed spinal curve during your push-up I'm hoping that just you know nobody watches this video except for one of you and you're like oh my god This video has everything so You know in my previous video we talked about the width of the rib cage And we're talking about doing really good push-ups and and push-ups are a great great upper-body exercise because they Incorporate so much stability they incorporate the serratus anterior which helps control rib cage position and all of that is great But you can still mess it up right so if I have Ribs that are flared or if I have somebody whose ribs are flared I'm probably trying to teach them how to bring them down But you can go too far. So if I go too far it looks like this, right? I say tuck your hips tuck your hips a lot bring your rib cage down like this and now Reach at the top and so what happens is they reverse their spinal curve They'll I'm gonna try to show you they'll round their low back and extend their thoracic spine and Then you know that is the opposite of what you're looking for. There's no lumbar lower dosis there's no thoracic kyphosis the neck is totally flat and Doing that is exhausting a little anecdote. I've told this story before but My friend and I a Rufus were doing a an Olympic weightlifting Certification and I was helping him coach some people around and there was this one guy We're just starting out with you know PVC pipes or broomsticks or just the bar and this one guy is Yoked like super lean probably five percent body fat and and plenty of muscle And his spine was totally reversed. It was it was not just flat. It was reversed So his lumbar spine was flexed his thoracic spine was extended just like we were just showing you and I just looked at his guy had so much tension Which you could totally see because he was so lean and I think that has made him Lean I think it's made him good and some sorts of athletics But trying to learn this motion He was really trying to stick his chest up to stabilize himself during his lifts And it just wasn't going to get him anywhere because it was throwing him too far in the direction that he kind of wanted to be Like you kind of want a flat spine during all this stuff because then everything can stack pretty well But when you when you go too far when you reverse the curve Then the the amount of tension that is required to stabilize your body is just astronomical and this guy Did the bar for you know the first hour? It's a two-day course Like 16 hours right and most of it is hands-on He did Maybe an hour and then he never touched the bar again because he was just done He was exhausted and I think he was getting a lot out of just watching everybody else From a coaching standpoint so If you're doing your push-ups or you're coaching somebody to do push-ups Keep in mind that you can go too far. There is such a thing as too rounded if I have an entire rounded back position Like this is probably too much You see this little crunch here in the middle But if I have a hip tuck and I still have a thoracic kyphosis Like this is a pretty good position If I go like this and then I try to stick my chest up Then it's getting more and more weird. So you have to use your coaching eye to You know decide what is acceptable and and take that into consideration with everything that's going on Maybe they're just pushing themselves. Maybe they're at You know the 45th minute of a 60 minute Metabolic class and you know, they're tired Maybe you'll let it slide if it's the last set. Maybe you say hey, I'm going to need you to do this.  Maybe you say do fewer reps, whatever it may be, right? You'll have a better idea than I do As you see that person coach Um Then the the other thing we talked about the wide rib cages in our previous video, but You're going to run into that if you start to reverse the curve, right?    That's not there's no rib cage. That is that shape, right? So to think about it I guess that's it. I don't want to be too repetitive here. Hopefully that was helpful for one of you and uh, stay tuned for tomorrow


Income tax 2021-2022, depreciation rental property part two. Get ready to get refunds to the max diving in the income tax 2021-2022. Most of this information can be found in publication 527 residential rental property tax year 2021 on the IRS website irs.gov irs.gov. Income tax formula focusing in on line one income. We would have a subschedule basically an income statement that has income and expenses. The net then is what rolls into line one income on the income tax formula as well as eventually page one of the form 1040. This is the schedule E basically the income statement schedule for the rental property. We're focusing in on the rental real estate for the schedule E the supplemental income and loss. So we're continuing on with the property. We're talking about what it means to be placed in service. Noting that when we have property and we start thinking about the depreciation that's going to be imposed on that property that will usually start at the point in time. It's going to be placed in service. So what does it mean then to be placed in service? You place property and service in a rental activity when it is ready and available for a specific use in that activity. Now note if you're talking about the actual property itself then like the rental property then obviously if you bought the rental property specifically for renting it. Then it's a pretty straightforward type of situation where you you know you not like changing the property to have a different use for it. But if you're building the property then it gets a little bit more complicated because now you've got the accruing of the costs that are accruing upwards until the point in time that you're actually ready to basically be renting it. And if you're converting property from some something else such as like a home principal home for example to rental property then you got to think about when that takes place as well. And then in that situation you also have to consider the basis of it which could be a little bit more confusing considering it's been personal use property up until that point in time. You didn't just buy it on the market you know at that point in time. So even if you aren't using the property it is in service when it is ready and available for its specific use. So if it's a rental property it's ready and it's available basically you've got it you're advertising for it you're trying to get people into the property even if it's that's when it's basically the depreciation you would think would be taking place. Let's take a look at some examples then example number one on November 22 of last year you purchased a dishwasher for your rental property. So that's you got the dishwasher the appliance was delivered on December 7 but wasn't installed and ready for use until January 3 of this year. So we bought it last year but it wasn't actually installed until the current year because the dishwasher wasn't ready for use. Last year it isn't considered placed in service until this year. So that would typically we wouldn't like that as much. First of all we got to capitalize the dishwasher instead of expensing it which is kind of a pain in the first place and then we didn't get it installed before December. And so it hasn't actually been in use and therefore we might have to wait until January to record it and get the benefit of the dishwasher for depreciation. So if the appliance have been installed and ready for use when it was delivered in December of last year it would have been considered placed in service in December even if it wasn't actually used until this year. Also just note that the dishwasher cost that we're going to capitalize may include the installation of the dishwasher because that was necessary in order to get the dishwasher ready for use as opposed to basically expensing possibly the activity of installing the dishwasher. You kind of got to be careful with what's included in like equipment as well that you have to then capitalize which we would rather not do we'd rather expense it right. So we got to think about what kind of things we have to capitalize what kind of things we have to expense and when does the capitalization period start and the general rules we're trying to do as in a legal purpose is trying to think about how can I get things to be categorized as expenses as opposed to being capitalized because I usually get better tax benefit and how can I get things you know rolling so I can take the depreciation earlier if I have to depreciate as the general idea of earlier is better than later that's the mindset that you're typically thinking of as a taxpayer when you're dealing with this tax code. So on April 6 you purchase a house this is example number two by the way on April 6 you purchase a house to use as residential rental property. You made extensive repairs to the house and had it ready for rent on July 5 so you begin to advertise the house for rent in July and actually rented it beginning in September. So the house is considered placed in service in July when it was ready and available for rent. So again we got three dates on April 6 you purchased it. So that's the first state and then you made repairs on it but it was ready in July. So when you purchased it it wasn't ready it wasn't ready to go. You had to fix it up and when you fixed it up you probably put improvements on it. So now when you're thinking about what has to be capitalized versus what gets to be expensed. You would think you purchased it and then the improvements might be something that you have to include in the basis the cost of the home or the cost of the building that you then would have to basically allocate as opposed to what you would like to do. That's what you got to kind of figure out do I get do I have to put it as capitalized or can I expense it to be ready for then its use which would be on July. So now it's ready to go. So whatever the basis is at that point in time that you had to include in the basis is when you would typically start to depreciate it even though you haven't yet rented it at that point in time because it's ready to go. You begin to advertise the house for rent in July. So that's good evidence. So if the IRS was to audit you and say hey you know how do you know it was ready to go at that point in time. Well you started advertising that some evidence that it's ready to go. I'm trying to get people in there. You know that's why I'm doing it. So so then the house is considered placed in service in July when it was ready even though you didn't get someone in there until September. Okay example number three you moved from your home in July during August and September you made several repairs to the home. So now you got your personal residence your home that you started out with on October 1st. You listed the property for rent with real estate company which rented it on December 1st. So now you got your home. It was your home possibly your primary residence and then you moved from your home in July so it's no longer your home you're going to rent it. So then you fixed it up. You're not renting it yet but then on October 1st you listed the property. The property is considered placed in service on October 1st the date when it was available for rent and that's when you might be able to start basically the depreciation when it was ready to go. Now that one again you got to think about also and we'll talk more about this later. But what's the basis of the property because it was personal property before that point in time. So I hadn't been really I hadn't been really depreciating anything prior to that right. So now you got to figure out you know the basis or the cost of it. You know at that point then you might have put improvements in on it when you got it set up for the rental property and so on. So now you got the point we're thinking about here is when do you start the depreciation. What we're going to think about later is what's the basis that you're going to be depreciating in that instance as well. So then we got the conversion to business use. If you place property in service in a personal activity you can't claim depreciation.  You're just hanging there. You're not you're not renting it. It's not for business use. So you don't depreciate it. You don't appreciate your home because it's your home. You get to deduct mortgage interest and property taxes because that's weird. Like it's not follows the doesn't follow the normal rule of you expense stuff when it was used in order to generate revenue which is the natural rule that you would expect from an income tax. So so that's why it gets a little funny. You're like well I get to deduct this stuff but that's because it's weird most likely because a lobbyist or something in the housing area but you don't get to depreciate it at this point in time for your personal residence. However, if you change the properties used to business or or the production of income you can begin to depreciate it at the time of the change. So if you moved it from your personal home or whatever to rental property for example now it went from personal use which you don't usually get a deduction for to business use which you do typically get a deduction for. One of the biggest deductions you get with like rental property one of the biggest costs you have in order to generate the revenue is the purchase of the rental property. Now again that gets a little bit more confusing than other kinds of things like buying inventory for example to sell the inventory because we're trying to make in income on the rental property in a couple different ways one through the rent but to just in the increase in the value of the property. But in any case if it's a business thing that's when you would think you'd get to deduct stuff like depreciation so you place the property in service for business or income producing use on the date of the change example. You bought a house and use it as your personal home several years before you converted it to rental property so it's your home you lived in it it was beautiful it's a beautiful home but it's time to rent it now. Although it's specific use was personal and no depreciation was allowable you place the home in service you when you begin using it as your home. You can begin to claim depreciation in in your in the year you converted it to rental property because at that time it's used change to the production of income. So that's when you get to get to take the depreciation again you were saying before I got to deduct interest in property taxes yeah because that's weird. But under income taxes normally you have to it's got to be an income producing thing because then that's the expense that you needed to expand in order to generate the income so that your tax on net income as opposed to the gross income. So you have the same kind of problem there though of course is what's going to be the basis what's going to be the cost what's going to be the amount that I'm going to be depreciating and we'll talk about that later. So idle property continue to claim a deduction for depreciation on property used in your rental activity even if it is temporarily idle meaning nobody's in it it's not in use what do I do at that point I'm trying to rent it but no one's in it so it's still rental property because you're trying you're trying. For example, if you if you most make repairs after a tenant moves out you still depreciate the rental property during the time it isn't available for rent. So notice before when we were setting the property up to first put it into place first put it into service then we you know any repairs to get it ready for service. We didn't start that in the depreciation but once we're depreciating it and we had a tenant and they move out we don't we don't stop the rental process and say I'm not depreciating anymore for that time period. No it's part of the business activity at that point in time we're rolling the ball is rolling and it's going to continue to roll as business property so cost or other basis fully recovered. You must stop depreciating property when the total of your yearly depreciation duck deductions equals your cost or other basis of your property. So clearly that the depreciation represents the allocation of the cost or basis over the useful life or whatever time frame the government forces us to allocate it over. Once we've allocated the cost we cannot keep depreciating because then we would be depreciating past the actual cost we can't we if it costs 300,000 we can't depreciate 350,000 over the life of the home because it only cost us to 300 or whatever the basis of the homeless so once we fully depreciated it. Once the book value in essence once the cost minus the accumulated depreciation is zero we stopped depreciating but that's a pretty long time because they force us to depreciate it if it's rental property at least real estate for a long time for this purpose. Your yearly depreciation deductions include any depreciation that you were allowed to claim even if you didn't claim it see basis of depreciation property later. So retired from service what if you're going to retire not you the how you're retiring the house from service it's been serving it's been serving diligently. But it's time to retire it the home that is so you stopped appreciating property when you retire it from service even if you haven't fully recovered its cost or other basis. So if you stop using it for the rental property or whatever, then you can't keep claiming the depreciation because you're no longer using it to generate income. You retire property from service when you permanently withdraw it from use in a trade or business or from use in production of income because of any of the following events you sell or exchange the property. You still kind of you might get a benefit like when you sell it of of the under so you so the problem here is you're saying okay I bought the property and now I didn't get to depreciate all of it so I didn't get all the benefit from the depreciation. It cost me 400,000 for example and I only depreciated 250,000 and now I'm going to sell the property but I didn't get to depreciate the other the other amount there that's still there. Well you still kind of get a benefit from that when you sell it because the basis will be higher when you depreciate it the basis like the book value kind of would go down. And then you'd have a bigger gain that you might have to report taxes on possibly in that event. But if you were to but so so that so the higher basis is going to be beneficial because when you depreciated the basis goes down, which means the gain could be higher. You do have this issue of whether or not something's going to be ordinary income taxes versus capital gain taxes and so on, which complicates matters as well if there's a difference between those two. But in any case, you convert the property to personal use that would be if you if you moved into it it was rental but then you moved into it. Then then now you've retired the property from the business use it did a good job but it's going to you're retiring your property and you're going to move into it and take care, take care of your home. You that was rental property before that so abandoned the property so if you just say okay we're done with this. I'm just move I'm just leaving the property is destroyed. So depreciation methods well how do we do this depreciation stuff you might be familiar with like a straight line method generally accepted accounting principle methods. The tax code is going to have its own methods they'll mirror to some degree general accounting principle methods, but you got to follow the tax code. So generally you must use the modified accelerated cost recovery system the MACRS to depreciate residential rental property placed in service after 1986. If you place rental property in service before 1987 you were using one of the following methods the accelerated cost recovery system otherwise known as acres ACRS for property placed in service after 1980 but before 1987. Straight line or declining balance method over the useful life of property placed in service before 1981 rental property placed in service before 2021. That's the tax you were currently thinking about so we're thinking tax year 2021 we placed it in service before that continued to use the same method of figuring depreciation that you used in the past. So in other words when you first put the property in place just started depreciating it. Normally you're going to be consistent and keep that depreciation method rolling going forward. So if we had on the books in the prior year we usually roll it forward that means when you first start the depreciation process when you first put the property on the books to depreciate it. Then you want to do it right the first time because that's going to set the precedent and hopefully everything will roll forward properly from there. So use real property changed. So what if it changed generally you must use makers to depreciate real property. That's the more current method if you were to have something in place in the current period. So generally you must use makers to depreciate real property that you acquired for personal use before. So now you had it for personal use because you weren't depreciating it when you had it for personal use because you don't depreciate it typically then and change to business or income producing use after 1986. So now you changed it after that point in time. So then you would have to use the method at that point. So this includes your residence that you changed to rental use. See property owned or used in 1986 in chapter one of publication 946 for those situations in which makers isn't allowed. So improvements made after 1986. So now you're talking about improvements. So you made improvements to the home. You've expanded on it in some way or something like that. You couldn't expense those items you had to put them on the books as an asset and depreciate them. So how are you going to depreciate the improvements treat an improvement made after 1986 to property you placed in service before 1987 as separate depreciable property. As a result you can depreciate that improvement as separate property under makers if it is the type of property that otherwise qualifies for makers depreciation. So you got the separate property. It's an improvement. So but you're going to put it on there kind of like a separate property instead of like adjusting the basis of the actual home itself on there with a real estate itself. And then you'll depreciate it in accordance with the makers rules. So for more information about improvements see additions and improvements to property later in this chapter under recovery periods under GDS caution. This publication discusses makers depreciation only if you need information about depreciating property placed in service before 1987. You could see publication 534 basis of depreciable property. The basis of property use in a rental activity is generally it's adjusted basis when you place it in service in that activity. So the adjusted basis is like the adjusted cost. You can basically kind of think of it because the cost in essence is what you're going to allocate. But it gets a bit confusing as to what the cost is because when you buy the thing you got it in its real estate. For example that gets that's the most confusing one typically because all the things that you had to do in order to get the real estate might be included in the cost. You got to make sure that you're picking up the proper amounts there and then it could be adjusted for things like improvements or something like that. So this is its cost or other basis when you acquire it adjusted for certain items occurring before you placed it in service in the rental activity. So if you bought it then you got it you got to deal with the cost related to the purchase right and then if you did anything else to it to get it ready for the rental process before you actually started the rental process. You would think that would be included in the basis kind of like the adjusted cost that you would then get a tax benefit from not by expensing it in the current year which would be a straight cash basis. Kind of method generally but an accrual method putting on the books as an asset depreciating it over the life that the IRS forces you to depreciate it over. So if you depreciate your property under makers you may also have to reduce your basis by certain deductions and credits with respect to the property basis and adjusted basis are explained in the following discussion. So we'll get into that. It'll be great caution. If you use the property for personal purpose before changing it to rental use its basis for depreciation is the lesser of its adjusted basis or its fair market value when you changed it to the rental use. So now if you had something that as personal property like a home then you bought it now you got a difference between the market price when you purchased the home and the point in time that you used it for rental property. So now you've got your you still got your cost you're saying hey I still got my adjusted basis which in essence is what I purchased it for and then possibly any improvements I had on it before I used it to rental. But if I've been holding on to the home for you know 15 years or something it's quite possible that the market value is substantially different. So what do I use then do I use the adjusted basis what I paid for it and the improvements or do I use the market value at that point in time. From a taxpayer standpoint which one would you like to use the higher basis. I want to use whichever one's higher if it went up in value I want to use the higher one because I want to be able to depreciate the cost of of the property and and have a higher basis in the event that I sold it. Lowering the gain resulting in less tax that I would owe in that case. So once again if you use the property for personal purposes before changing it to rental use its basis for depreciation is the lesser of its adjusted basis or its fair market value when you change it to rental use. So we got the lesser of once again if you use the property for personal purposes before changing it to rental use its basis for depreciation is the lesser of its adjusted basis or its fair market value when you change it to rental use. rental use. So you could see basis of property changed to rental use in chapter four for more information about that. Cost basis. The basis of property you buy is usually its cost. So the basis is like another word you can think about it as like kind of the adjusted cost in essence. The cost is the amount you pay for it in cash in debt obligation in other property or in services. So however you paid for it you financed a lot of it most likely most people would on it that still means that you paid for it in some way and then you have a loan out that doesn't mean that doesn't mean you didn't pay for it with that amount. So you could pay for it with debt you could pay for it in some other way such as property for example. So your cost also includes amounts you pay for sales tax charged on the purchase. So now you're thinking about as you go through kind of like the purchase process it takes time to do that you might have like an escrow period or something like that that's going to go through and other charges that are going to go into play. Then you have the question do I get to what do I do with those other charges. Do I apply those to the cost of the home or can I expense those. Again we would rather typically expense them at that point in time if we were allowed to take the expense because then we get the deduction sooner as opposed to including them in the cost of the home capitalizing them in essence in which case we have to depreciate them along with the cost of the home over a very long time frame that the government is going to make us do that. But that's that's generally the way it's going to it's going to work. So you have the freight charges to obtain the property and installation and testing charges. So and that'll happen with real estate also when you're talking about other property like that washing machine we talked about earlier the installation charges the freight to get the stuff from wherever it was before to us we can't just expense the freight charges you might think well I could just expense the freight and I'm just going to put on the books the cost the washing machine but really the whole the cost to get it up and running and ready to go includes generally the freight that it cost to get there and then the installation cost. So exception if you deduct state and local general sales taxes as an itemized deduction on schedule a form 1040 you don't include as part of your cost basis the sales taxes you deducted such taxes were deductible before 1987 and after 2003. So you got that kind of quirky thing with the sales tax. So that's the state tax on the schedule a and and you might in in that event if you're in a high cost of living state you might be taking like the income tax or you might have the option to take the sales tax and then if you take the sales tax then that kind of skews things a bit because you shouldn't get like the benefit of the sales tax on the schedule a you would think and then the benefit in some other way on the rental property not deducting the sales tax here but including it in the cost or basis which would still be a benefit. So you'd rather take it on the schedule a because you get the tax sooner if that would be a benefit there but it would still be a benefit you'd be double dipping in essence if you got both.


Burundi is preparing to accept its first COVID-19 vaccines, whereas it is one of the last countries in the world to embrace them. Health Minister Thaddee Ndu Khumana announced that last week and said vaccines would arrive with the support of the World Bank. It was not immediately clear how many doses they would receive or when. Burundi continues to carry out mass credence for the virus, though, and they hope also to control the latest optic in infections by mid-August. They are saying the government will store the income in vaccine doses but will not take responsibility for any side effects. Hello. Hope you enjoyed the news. Please do subscribe to our YouTube channel and don't forget to hit the notification button so you get notified about fresh news updates.


Eight jigs I have built for my workshop using the match fit dovetail clamp system that's from micro jig and No, they do not pay me anything for this discussion or for this presentation Hello, woodworkers Paul Carson here small workshop guy quick shop update little discussion of some things I'm Doing in my small workshop in between major projects. I just finished my samurai carpet to work bench I'm going to do some deck furniture Basically a big comfortable chair and a footstool to go with it next but before I got started with that I thought I would build some new Jigs for my workshop all of these jigs are going to use this match fit Dovetail clamp system the beauty of this is you can make it really low profile for example, here is a Tall fence for my really inexpensive when Bandsaw so in order to put that fence on there All of these match fits are based on cutting your own Dovetail grooves into your jigs or work pieces those dovetail grooves are cut by using a 14-degree Dovetail router bit It's a half an inch on the bottom and a quarter of an inch at the top and so it creates a groove like this That replaces buying all sorts of t-track so you use that common groove for all of your jigs and Then these clamps are designed to fit into that groove So pretty neat system a lot of flexibility to it. Here's the eight things That I have done. Let me put this away. This is a when you do the groove You do it three eighths of an inch deep into the work piece First jig is a cutting guide designed for a router with the dovetail bit As you can see the clamps are completely underneath and nothing is above the surface to get in the way of the router So that's the concept Probably the first jig you want to do using that system is A jig to help you do these dovetails They talk about in their instructions when you're going to do these grooves that you cut them first With a one-quarter inch bit in your router and you plunge that I think 316s deep the whole purpose of that is to make it easier for your router with the dovetail bit to work You're not gonna stretch your router as much However, I found that to be very difficult to first cut the nice groove even with a nice fence of some sort Using the one-quarter inch router bit and then coming right back in perfectly cutting that same groove Now using your dovetail bit 3h deep. I did fortunately See in the instructions that if I had a Powerful enough router that I didn't need to do that line first with a quarter inch And that made it a lot easier fact is I had done a drill press table Using the preliminary slot first and then trying to match that with my dovetail slot I'm gonna tell you a lot of it didn't fit properly. I had difficulty sliding these clamps now When I went to the single cut obviously of going one time through the workpiece with my Dovetail bit with my larger more powerful router things come out beautifully and everything pretty well slides Occasionally you have to do a little bit of trimming with a chisel or a little filing if there's a little Point where your clamps get hung up But generally it comes out very well So I kind of recommend this that you have a big router for doing this or you have a lot of skill By doing the line twice once with a quarter inch once with another simple one, which is a guide To form my two different Circular saws This concept does not do it all these are just the slot dovetail slot I fortified it with some screws and stuff because once you cut that slot all the way through You've cut these two pieces separate And so then I don't have a lot of surface level here for these to hang on to this guide So I cut the guide and these are separate, but then I fortified it with a lot of screws Another jig that I did Using this system is a simple Zero clearance a plate that I can put on my bandsaw The way it works is I've got the slot in the back the dovetail slot And so when I need to get that on my bandsaw table and keep it secure instead of just relying on two-sided tape or something I there's a way that this then attaches And and tightens up against my bandsaw table A fourth device is a tall fence For my bandsaw and I've got some pictures of all of these in place So I just using the Fits that comes with the bandsaw. I need it to be taller So this going down in there and then closes up on that fence Concept is to have no clamps in the way of the cutting area Another jig And I actually have two like this This is a board straightener For my table saw. So I've got a perfectly straight edge up here that I've made very very careful with straight edge The clamping system then for attaching another board is I can attach The one that I want to straighten By using these dovetail clamps And then put my board in here it overhangs the blade Run this against the side. I'm going to get a nice straight cut on one end then turn it around Just slide the clamps in the dovetail slots and then when you don't need them pull them out and use them on other jigs I'm actually going to put another top on top of this Using the same dovetail clamps And that will be one that will shift back and forth and that will allow this to also function as a tapering jig Not only that This can work as a not only a straightener and a tapering jig, but as my tall fence for My table saw Easy peasy a two and one jig for your table saw I also have a much larger tall fence And I can also serve as a straightening board So if I want it to be a tall fence Then I turn it around put it over the The soft top fence and attach it with the clips and I got various places if I want it to be a Straight jig that I can flip it over Uh figure out which one is supposed to go against the fence And then use this as a large straightening by Sitting up with the clamps on the back on the fence. It's a tall fence put the clamps on the Slots with it laying down and it's a board straightener The smaller one doesn't always work if I have a longer piece that needs to be straightened out on one edge All right, so that's one two three four five six number seven Or eight or whatever. I don't know Is a drill press table. So what I did there was I have a number of these dovetail grooves So I just had two pieces and I have another video on this But I redid it after I did that video Where I'm doing this single cut with the dovetail Bit Because the one where I tried to cut it straight with a quarter inch bit first And then come back with a dovetail bit I'd get the things off a little bit and then my clamps were having a difficulty moving So I've decided to take the time to redo it do it with a single cut with a larger more powerful Rubber and just with the dovetail with no preliminary slot and now everything slides for me So I'm very happy with this. I've got it set up. So it goes around the Pole or the beam in the back of the drill press I have this side Cut out to accommodate the handle for raising and lowering and then I have Done an offset piece here where the drill bit And the drill press will come down into this corner So when that becomes worn out and and no longer supporting my work pieces I can just pull this out Turn it around put it back in so I can do that four times I'm probably not going to go all the way through that ever I might but if I do I turn it over So I've got eight places on this one and then I've got 10 more of them already cut out to the same four by four size So The beauty here is on the drill press table. I can set my fence. I'm going to modify this to give myself longer slots but then I can I put slots on the bottom as well I can secure it to my drill press table Very easy to use the dovetail clamp to secure a work piece when you're trying to do your drilling As you can see here you can go from a variety of different ways And here you can see how to use a dovetail clamp to secure the Work table to the drill press the other thing I'm going to do is I'm going to do a new Crosscut sled Just designed for my regular blade not my dado blade. I'm going to take my current Crosscut sled and just go ahead and use it for a dado stack But I'm going to create a new crosscut sled That's going to utilize these clamps And to be able to hold work pieces and to set up stop blocks So I'm kind of excited about that when I'm done with it. I'll share it with you All right. Well, that's my uh, micro jig match fit Dovetail clamps They're not inexpensive to get three devices of this type for Holding things and which fit into those dovetails And to get two of the clamps and to get a little measuring device and a couple other little things That was 90 dollars It's called the match fit dovetail clamp pro Then I uh, I'm going to use this with enough different jigs that I wanted to have Extra clamps around it and not necessarily want to take them off of another jig just to grab them for a quick purpose So I bought two more 45 dollars per pair I don't know if you get them cheaper somewhere else, but for me it's a long term thing That's the cost that I can advertise over a number of jigs And I really like the way they perform All right. Well, that's uh, what's going on in the small workshop guys small workshop I hope uh, this educates you a little bit more of the potential for using these clamps Obviously what you're doing is You're going to be able to do a lot of things just by drilling that dovetail slot Into a jig or a work piece And then using these and replacing the need for t-tracks of all sorts of various sizes And that's probably end up buying different t-tracks and then other clamps don't fit in them Hope you got some good ideas small workshop guy Signing off and heading to the hardwood store For my next project