Hi everyone, Joe for jaspyscasebreaks.com with 2019-2020 Gold Rush Hockey Vault. Is that what it's called? Gold Rush Hockey Vault? Three box, half case, random team, number one.  Now if you see the little rooftop next to your name, that means you won spots in that allure pack break. Now the second half of this is sold out already on jaspyscasebreaks.com, but we also have to do that one more, that allure pack break, and I think Nick's willing to do it tonight. There are the teams right there, we combo the coyotes and the senators, let's roll it, let's randomize it, four and a three, seven times. And seven and final time. After seven we've got Edwin down to Chris. And this is a repack product by Gold Rush, so it's a chance to get graded cards, monster names, et cetera, et cetera. Seven times for the teams. So trade at your own risk. And seven and final time. After seven times we've got New York Rangers all the way down to, I guess it's my Kings. I don't watch hockey enough to really say they're my Kings, but that's who I support. Casually, very casually. All right, Edwin with the Rangers, Chad with the Sharks, Wade with the Canucks, SKS with the Wild, Derrick with the Penguins, Chris with the Blackhawks, Eric with the Preds and Lightning, Mike Tower, Winnipeg Jets.  Look, Josh, you want to randomize. SKS with the Hurricanes, Chris with the Combo Team, Nicholas with the Avs, Josh with the Bruins, Wade with the Ducks, Nicholas with the Red Wings, and Chris Maxwell with the Los Angeles Kings. Poor Josh Proust is like, man, I don't know how many randomizers in a row I have not won, but we got them in this one, Josh. So let's hope this case delivers. All right, so let's pop this open. Nick Dellello is saying that there's a lot of randoms coming up in this. I don't know, is there a lot of multiplayer cards? That's what Nick D is saying. We're going to find out. One, two, three for the left side, four, five, six for the right side. Well, you got blisters? Oh, man, I cut myself on this pinky spot right there. That doesn't...  One, two, three, four, five, six. First world problems. People are working coal mines and we're just like, one, two, three, four, five, six. That side right there, we'll save this, but still. But still, hand sanitizer on a paper cut or a cardboard card cut. So we'll save that for a random team too. It's like definitive number blocks sold out, so that's cool. Or maybe five left. Five left. All right, good luck. There's the final printout right here. There's a little notch right here. Good luck. And we've got... We've got... We've got Tom Kuhnackel for the penguins. Rookie auto...  I don't know. I don't know hockey. But Derek, all aboard the Big Hit Express. Come on, paper. Yeah, it needs like sialis or something like that. Viagra for paper. All right. Oh, a trio of... Tundra trios. A trio of Bruins. There's Adino Chara, Ray Borg, and Brad Park. This is from Artifacts. Adino Chara is like 7-3. Is he really? You don't want to play basketball? Josh Proust with the Bruins. He won that spot in that allure break. All aboard the Big Hit Express. Woo-hoo! Tallest ever. And we've got... We've got this guy. Oh, Vladimir Tarasenko. I've heard of him. Heroes and prospects. International. Where does he go? I want to say that's blue. All right. So, we should have... I didn't realize this was going to happen. But if they're not in their pro gear, it's going to go to their team they're currently on. If they're retired to the team they've played for the longest. Oh, he's always been a blue. Oh, okay. Yeah, you were right. St. Louis Blues Edwin with the spot that he won. I guess that's why they call it the blues. Nice. No number on this or anything like that. I want to say he had a lot of redemptions and he never signed them. That kind of... Jogged my memory too, yeah. Like it was always like the redemption always be... Congratulations, you have a redemption of Vladimir Tarasenko. I mean it just never... Did he ever sign them? So there's just like... For the lightning, Nikita Kutrov. 46 out of 49, two color patch and autograph. For the bolts that goes to Eric with the spot that he picked up straight up with the Tampa Bay lightning. Yeah, was it the cup redemptions? Rich Schmidt remembers it being cup redemptions. That sounds about right. Is this our first graded card? First slab card? Yes, it's... Wow, nice. Steve Yizerman, I've heard of him. From 84, 85, Opieci Hockey. Graded 85.  Was he a one teamer? Like he stayed with the Red Wings for like his 20 year career or something like that? Yeah. Except for that Snek Gretzky. There's Eddie Kashur maybe. And that's authenticating his autograph right there, a Blackhawk. Going to Chicago, Chris Maxwell. Alright. Although the Gretzky was more on the Oilers, right? Yeah, I didn't want to... It's like Jordan. Yeah.  Like, I won't play for anyone but Phil Jackson. Well, we'll keep... I imagine a team doing that nowadays is like they're super strong. Fans would freak out. NBA Twitter would freak out. Oh yeah, you'd go 82 and 0 and we're not deciding. Right. Fans would freak out. Alright, we've got Jocelyn Tibolt. Superglove, between the pipes, Superglove. A goalkeeper, I would imagine. Say the name again. Jocelyn Tibolt. J-O-C-E. That is 14 seasons. Jack Beas is Montréal. He played the longest. Habitants. He played for a number of teams. He played with Chicago the longest. Six years. First Montréal, four years. Played with the Blackhawks the longest. So that goes to Chi Town. That'll be for Chris Maxwell. Alright, we've got Sydney Crosby. Autograph. Wow. You got the maple leaf right there. The Canadian flag. 10 out of 10. Gold ink autograph. Pride of a Nation. Canadian flag in auto. Ooh. That is nice. What set is this from? Upper Deck Black. 15-16. But yeah, it looks nice. The case is nice and clean too. Nice. Penguins. Derrick Ewing. With the pens. I like those BCW bags. Yeah, they're really nice. Should we become a BTW family? We've been an Ultra Pro family for so long. Our Ultra Pro reps, like, no. Not if they had reps to sell as top-loaders. Like, his family depends on us buying cases of regular top-loaders. Trying to sell us on the premium versus regular. Right. Alright. And we've got George Armstrong. When men were men, when they didn't wear those silly helmets. There you go. George Armstrong, Toronto Maple Leaves. That's an authentic auto. That's what they're authenticating. There it is. Toronto, that goes to Joey. Joey Parton with that one. And there you go, folks. That's a nice gold rush hockey vault break, ladies and gentlemen. The second half is sold out. But we just got to fill that one allure pack that we just did a few moments ago. So check that out on jaspyscasebrakes.com. And I'll break that with you next time. Bye-bye.


Facing your direct rival is always a moment of truth. Osasuna, Valencia meet in La Liga Action, Monday, April 15, 3pm in the Eastern Caribbean, 2 in Jamaica. Watch on Sports Max 2 and on the Sports Max app. Experience Sports Max. Download the app today!


Hey everybody, it's Brian, and welcome to the 10th Qt Tutorial on C++. Today we're going to be covering splitters. So let's just go File, New Project, Qt GUI, and let's say Splitter 01, put it in the usual location and we'll say E-Test, or wherever you put your stuff, and we're going to say Q-Dialog. I'm kind of going through this really quickly. You should be a master of making these projects by now. Alright, if you've never worked with a Splitter, you have no idea what one is, move your mouse over by the toolbar or by the property bar, and you see the icon change. I don't know if the video is picking that up, but you can click and then you can resize. That's a Splitter. We're going to make one of those. So let's just, for the sake of argument here, throw out two buttons. Normally you don't split buttons, but I figured they'll be nice and visible for the video and be pretty easy to understand. Let's just run this. I wanted you to see what it looks like without a Splitter. Let's see, two buttons. Now to make a Splitter, you select those controls. You notice how these icons suddenly magically are enabled. Layout Horizontal and Splitter, and Layout Vertical and Splitter. So just click the Horizontal and Splitter, and you can select the dialogue and then choose the layout horizontally. That way they're full-size and you can get a real graphical representation of what this is going to look like. Run it, and suddenly we have a Splitter. Let's resize this window a little bigger so you can see. Now you notice how it stops at a certain point? That's the size policy of that widget. You notice how it does it over here too. Now like I said, normally you wouldn't use buttons with Splitters. You would use like a Tree View or a List View, but we haven't really gotten into those yet. But you understand what a button is. I thought I'd show you. Let's go ahead and close that. Right-click the Form, and you can go to Break Layout, or you could have done it up there I guess. If at any time you're having a hard time clicking, like you're trying to click that little layout in there, you can always do it over here in the Explorer. You can see how, let me actually use that Splitter and drag this out. You can see how you have the dialogue with the Splitter. Well you can right-click any of these and you get the same menu. If you're having trouble selecting one, you can just do that, Layout, Break Layout, and it just puts them right back on the form. Very simple, easy trick to learn. You can grab these and split them vertically, and let's just say that for the layout. Same deal. Just wanted to show you. Let's compile and run, and there's our Splitter. You notice how if you go up too much, it disappears, but you can always grab it and pull it back down. So kind of a short video, but I wanted to show you. Splitters are very useful and very easy to build. I suggest you use them in your programs to make it easier on your users. You got any questions, comments, concerns, drop me a line. This is Brian. Thanks for watching. I hope you found this video educational and entertaining.


Several people were injured when a gas line was struck on Thursday afternoon in a village north of New York City, causing an explosion that destroyed a Hongdae spokesperson for the electric company Central Hudson said a contractor struck a three-quarters-inch gas service line, causing a fire and explosion in Wappinghurst Falls, the company cut electric and natural gas service to the immediate area. Multiple people were transported to area hospital, including by helicopter. Initially, we had a total of 10 victims, 8 adults and 2 children. We have a total of five first responders that were injured in this incident, one firefighter and four police officers. They were all at area hospitals at this time, said police commissioner Paul Italiano.gov. Kathy Hockel released a statement that she deployed state emergency services personnel to assist in the response. The Wappinghurst Falls first responding units were from the police department. They found a structure fire with multiple victims. They assisted in the removal of those victims. We brought them to a triage area where they awaited ambulance arrival. Initially, we had a total of 10 victims, 8 adults and 2 children. We have a total of five first responders that were injured in this incident, one firefighter and four police officers. They were all at area hospitals at this time. Two medical helicopters were called in. They brought a total of three patients to Westchester Medical Center. That would be one child and two adults. The other victims all went to aerial hospitals by ambulance. At this time, the power is still out on the street as is the gas as this investigation is still in the preliminary stages and continues.


Proudly we hail. Hello from Hollywood, ladies and gentlemen. This is C.P. McGregor speaking and welcoming you to Proudly We Hail, a program of your war department. Through the courtesy of the Hollywood Coordinating Committee, we are happy to present as our star Mr. Arthur Dagwood Lake in The Magnificent Wolf, written by Joe Scalpone with music by Eddie Skravanik. Clarence Whipple was just like a wheel bell, being pushed around, at home by his wife, Elmyra, at the King Electrical Manufacturing Company by his boss, Mr. Dag. Mr. Dag loved his shouted clients, and this particular afternoon, Mr. Dag was in very good voice. Yes, very good indeed. Whipple! Whipple, get in here! Whipple, you've done it again. Well, I... Look at these armatures for the Carter job. What's wrong? Look, man, look at the oil spigot on that bearing. Why, it looks fine to me, Mr. Dag. It does, huh? Whipple, you've marked this oil bearing with a three. I did?  Oh, my. I promised Carter that we'd save their money on the maintenance of this equipment. And now look what you've done. Yeah, but, Mr. Dag, one little drop... Over a year's time, those little drops of oil add up. Besides, Joshua Carter is a stickler for efficiency. Why, they say he even takes worn-out tight-rider ribbons, bleaches them, dyes them, and sells them as hair ribbons. Oh, my, my, my. I have made a very terrible mistake. Can't we change the numbers, Mr. Dag? I'm now on that order, and I was hoping to get all his business. Now listen, Whipple. Yes, Mr. Dag? If you'd cut out all that experimenting, if you wouldn't walk around here in a dream all day, these mistakes wouldn't happen. Yes, sir. And now I'm going to give you one more chance. But if this ever happens again... And be careful, Mr. Dag, remember your blood pressure. I'll unwrap one of these armatures and wind it right around your neck. Oh, thank you, Mr. Dag. Now get out of here. Clarence, you don't have any gumption at all. Mr. Dag wasn't in the mood to give anybody a raise today. No. Although he did raise the roof. Clarence, you're just not going to get any place if you don't have some get-up-and-go about you. Yes, sweetie. Is dinner ready? No, dinner isn't ready. Then I'll have time to get a few things done in my workshop.  Yes, oh, ma'am. And then wash out your thermos jug in your lunchbox. You forgot yesterday. Yes, dear. And then go into the bedroom. You left the shoot-tree out of one of your shoes this morning. Ah. And I put it right on the bed so you wouldn't forget again. All right, sweetie. Now quit worrying, dear. Come here and give me a little kiss, huh? Oh, Clarence. Clarence, what about that new suit of clothes you were going to order? I was down at the store today. It's a beauty. Oh, did you have them pad the shoulders like I told you? You're so thin. Oh, sure I did. Like, sweetie, you won't even know me now. I look just like Clark Gable. Clark Gable? Ah. Well, now don't forget your thermos jug, warm water and cold. Yes, dear. Well, I'll hurry along because I want to get in some work before dinner. What is that gadget you're working on now? Oh, that. Well, you see, dear, it's a supersonic device with tremendous possibilities that depend on the atomic radiation of sunspots. Oh, never mind, never mind. I can understand all that technical language. Now hurry up. We'll be ready soon. Was it tough day to day, pal? Three drop bearing should have been two drop bearing. Gee, Mr. Dig can shout. He'd make a good umpire. Oh, well, if I could only get to this work, let's see the modulator, the antenna, the dry cells, if I could only hear that sound. Huh? Oh, my. Hey, pal. Pal, you hear that? I think I have it. This may be it. The sunspots are in the right position. My supersonic thought instigator. Oh, boy, now the real test. Let's see if it works. Come here, pal. Now look, pal, I want you to meow. Meow like a cat. Oh, hey, it works. And it fits right into my pocket. Oh, boy, oh, boy, my supersonic thought instigator works. And it will continue to work as long as the sunspots don't change. Oh, boy, now, now, now, don't you realize what this means, pal? Don't you realize? Meow. Huh? Oh, I'm sorry, pal. Well, look, you can be a doggie. Woof, woof, woof. And now, my darling Elmira, I want to talk to you. I want to talk to you through this supersonic thought instigator department. Elmira, your husband is now Clark Gable and Humphrey Bogart combined. Didn't you know? Elmira, Elmira. I had a sudden urge to be with you. Come here, woman. Oh, Clark. Come here. Oh, Clark. We pause briefly from our story, the magnificent wolf starring Arthur Dagwood Lake to bring you an important message from your war department. Veterans, did you know that you may be able to re-enlist in the Army at a grade higher than private, all the way up to Staff Sergeant? Former members of any of the services, Army, Navy, Marines, or Coast Guard, who have served six months and one of the needed occupational specialties are eligible to re-enlist with stripes on their sleeves. And don't forget, higher pay goes with that higher rank, too. The base pay of a corporal is $90 in addition to free food, clothing, lodging, medical, and dental care. This is equal to a civilian salary of over $50 a week. Add to this, dependency allowances, overseas and longevity pay, and you're really approaching the upper income brackets. You pay no income tax either. Do the wages of the job you hold now compare with this? The Army has 40,000 of these high-paying jobs open each month for competent young men who can qualify. Check today with your local Army recruiting station. They'll tell you if your old MOS number entitles you to re-enlist in the non-commissioned ranks. Act two of the magnificent wolf starring Arthur Dagwood Lake as Clarence Whipple. Clarence is on top of the world with a supersonic thon instigator, a marvelous little mechanism which is the power to put his thoughts and desires into the minds of those around him. Clarence is a little apprehensive, though, for the sunspots may change at any moment, with the ringing of the tiny warning bell making the machine powerless. Naturally, he's very anxious to put a few thoughts into Mr. Dick's mind before that happens. Oh, are you busy, Mr. Dick? Yes, I am. What's the idea of breaking into my office without knocking? Why, Mr. Dick, I'm surprised at you. You're never too busy to see me, now, are you? Well, no. No, come to think of it. No. No, I'm not. Sit down, Whipple. Sit down. Now, what can I do for you? Mr. Dick, I want a raise. You want a what? Why, you're out of your mind. Oh, am I? Why, Mr. Dick, you've been thinking of giving me a raise, haven't you? Why, yes, matter of fact, I have. Three or four thousand. I had it right on the tip of my tongue. Matter of fact, Clarence, my boy, here, take over my desk. I'm getting old. Yeah, well, let's not carry this too far, Mr. Dick. Oh, gee, Clarence. Of course I could be your salesman. There you go again. I wanted to surprise you. Oh, I'm sorry, Mr. Dick. Oh, excuse me a minute, my boy. Hello? Mr. Dick here. He is? Yes, said he is. All right, well, send him in, send him in. Oh, this is bad. Joshua Carter's here about those generators you've botched up so bad. The what, Mr. Dick? I mean that mistake which could happen to anyone. Yeah, well, that's better. Now, don't you worry, Mr. Dick. Let your worries rest on the shoulders of your new sales manager. Why, sure. You think you can handle him? I think so. Huh? Oh, dear. Oh, my. What was that? I thought I heard a bell. Yes, you did. There's some spots of change.  There wasn't anything at all, Mr. Dick. Say, are you nuts? Oh, yes. No, no, no, really. Yeah, well, listen. If you don't want to handle Joshua Carter, he's tough. And you're new on the job of sales manager. Say, how did that happen anyway? Oh, I'll handle, Mr. Carter. I mean... Gentlemen? Well, well, Mr. Carter. So glad you could come over. This is my new sales manager, Clarence Whipple. You like it? Yes, it is. Sit down, won't you? Sit down when it isn't necessary. Creates unnecessary wear in the fabric of the trousers. Waste. Well, yes, of course. But when you're not sitting, you're standing on two. How about the shoes? Oh, excuse me. Shoe leather per square inch, per degree of fiction, wear is much cheaper. Oh, yes, sure, sure. I found this paper clip on the floor out there. Dick? You ought to watch that. Oh, yes, of course, of course. I notify my office manager. Now Whipple, you're interested in my next order, aren't you? Why, yes, yes, of course. And who was responsible for my last? I guess I was, Mr. Carter. I want to talk to you about that. As you know, I believe in economy. Oh, yes, Mr. Carter. My latest innovation, I have all my employees wearing rubber soles and heels. Safety factors apparent. But more important, I scrape the floor once a year, process the rubber dust, and have it made into washers for our plumbing repairs. I think this is an innovation. Yes. Now, about those armatures with the three-drop spikens. They worked out excellently. What? Your idea, I believe, Mr. Whipple. In a way, yes. Well, you see, my oil cans are strange. Two drops are difficult to execute without spillage. Three drops much easier. Additionally, I find the bearings wear further on three drops in two, therefore allowing each man at work, as I have calculated it, 37 minutes, 10 seconds more time machine each year. I congratulate you. And you get my next order. Well, thank you, Mr. Carter. Yes. Dick, save those cigar ashes of yours. Excellent wintertime coverage for your rose bushes. Good day, gentlemen. Yes, goodbye. Clarence, my boy, my boy. Please, Mr. Dick, let's not get overly sentimental. Excuse me. Hello. Hello, Clark. Clark? Oh, no, this is Clarence. Oh, no, this is Clark Gable. Huh? Oh, yes, oh, I forgot. Why, yes, dear. I'll be along shortly. I have to stop at my tailor to pick up my new suit. Oh, Clark? Yes. Don't put this. Ha, ha, ha. This is C.P. McGregor speaking. I hope you've enjoyed our proudly-behaved story starring Arthur Dagwood Lake. Before leaving you, here's an important message from your war department. Housewives, can you carry in one hand enough food for a meal for a family of four? If it's dehydrated food, you can. The Regular Army is carrying on a program of research in preparation of dehydrated fruits, vegetables, and other foods. Army scientists are doing this work in cooperation with colleges and universities, commercial marketers, and research foundations all over the country. They're meeting the problems of maintaining the stability, flavor, texture, and nutritional value of such foods. In many other fields, your new Regular Army is doing extensive scientific research. Army engineers have already started a program of flood control and river and harbor improvement. Air Force technicians are using improved methods of mapping. In medicine, army research is making daily contributions to the improvement of the health and welfare of mankind. Confident young men of top physical condition are eligible for a career in this work. Each month, 40,000 good jobs are open to high-type men between 17 and 34. Those who qualify for an Army enlistment are embarking on a career of personal development and scientific progress. A Regular Army soldier receives high pay. A private starts at $75 a month in addition to free food, clothing, lodging, medical, and dental care. To an ambitious young man, opportunities for advancement are good. But after 20 years' service, he is eligible for a time of 1.5 pay, which for a first-year Master Sergeant amounts to $107.25 monthly or $185.63 after 30 years' service. Each month, the new Regular Army has 40,000 careers to offer capable young men. Ask at your nearest recruiting station about your eligibility for one of these. Thank you, Arthur Lake, for appearing on our show. Proudly, we hail will come to you again next week. Listen in.


Income tax 2022-2023, depreciation of rental property basics part number two. Let's do some wealth preservation with some tax preparation. Most of this information comes from publication 527 residential rental property including rental of vacation homes tax year 2022. You can find it on the IRS website, irs.gov, irs.gov, looking at the support accounting instruction by clicking the link below, giving you a free membership to all of the content on our website, broken out by category, further broken out by course. Each course then organized in a logical, reasonable fashion, making it much more easy to find what you need than can be done on a YouTube page. We also include added resources such as Excel practice problems, PDF files and more like QuickBooks backup files when applicable. So once again, click the link below for a free month membership to our website and all the content on it. Income tax formula, we're focused online. One income, remember in the first half of the income tax formula is in essence and income statement, but just an outline. Other forms and schedules flowing into these line items, one of those, the Schedule E. It basically being an income statement in and of itself with rental income minus rental expenses. The net rental income flowing into line one income of our income tax formula. So in a prior presentation, we've been talking about depreciation related to the rental property. Quick recap here. Remember that depreciation is going to be one of the major type of expenses with regards to the rental property. And even if we have the rental property bookkeeping system on a cash based system, we're going to be required to do this a cruel type of thing. Putting the asset of the property on the books as an asset and then allocating the cost over its useful life in the form of depreciation. Also remember that our objective on the taxpayer side is to pay as little taxes as possible, which usually means we would rather get the cost or deduction sooner rather than later. So we from our perspective would like to say, I would like to get the expense when I paid for it, when I bought the property or something like that. If I could, the tax code says no, you got to put it on the books as an asset. And then when it's on the books as an asset, we would like to be able to get the depreciation expense sooner rather than later if we could, which means we would like to have lesser or smaller, less timeframe that it's going to be depreciated over the life of the depreciation. And we would like to have an accelerated method of depreciation, like double declining versus straight line, if possible. And of course, we're going to be subject, however, to what the tax code is going to be requiring us to depreciate. The tax code has to be quite stringent, given the fact that the incentives for taxes are a little bit different than they would be for a bookkeeping type of scenario. Okay, so idle property. So to continue to claim a deduction for depreciation on property used in your rental activity, even if it is temporarily idle, not in use. So we've been talking about the idea of when can we depreciate something? We're going to be depreciating it when it's being used in order to generate revenue. So there's a question of once one, when do I start depreciating it? Even if it's not completely in use at that point in time, I might have been trying to rent it, for example, and you would think once it's ready for use, then you could start depreciating it was the general idea as opposed to having to have someone actually in it at the point in time before you could start depreciating it. And if you have idle property, you would think a similar concept would be in play here. If it's idle, it's not in use, that might not be your fault. And it's not that you're not intending to use it to generate revenue. Idleness, not having it being less efficient in terms of the use of the assets is part of business. So for example, if you must make repairs after a tenant moves out, you still depreciate the rental property during the time it isn't available for rent. So a tenant moves out, you've got no one in the property. And even if you're not putting it out there to be rented, then you would say, well, it's still, you're still fixing it. So it's idle. You're not, no one's in it at that point in time, but you are preparing it for the rental use and it's already been in rental use. And then you're going to put it back on the market. So cost or other basis fully recovered. You must stop depreciating property when the total of your yearly depreciation deductions equal your cost or other basis of your property.  The basis or cost of the building, you cannot further depreciate it because that would take the basis down below zero. You have you have fully allocated the cost. Does that mean that the building is necessarily no longer in use? No, because depreciation is just an estimate. It's an allocation of the cost over an estimated useful life. So 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 depreciable property later. Retired from service. Yes, stop depreciating property when you retire it from service. So retiring from service might be selling it or disposing of it in some way. Typically, if it was rental property, you would expect retiring it from service would be selling it or possibly converting it to personal use or something like that. So once again, you stop depreciating property when you retire it from service, even if you have fully recovered its cost or other basis. Even if you haven't fully recovered its cost or basis. So say you got that $100,000 building, you've been depreciating it. It still has an adjusted basis. You've only depreciated, you know, 60,000. It still has 40,000 of unadjusted, un depreciated costs, which would basically be the adjusted basis for it. When you retire it, you're taking it out of use or income generation possibly by selling it or converting it to personal use or something like that. If it was a sale at that point in time, for example, you might get the benefit from the sales price, meaning when you sell it, you're going to calculate the gain. The sales price minus the adjusted basis that hasn't been depreciated and the lower the gain, the better for taxes or it might increase the loss. A loss is actually good for taxes. So you retire property from service when you permanently withdraw it from use in a trader business or from use in the production of income because of any of the following events. So you sell or exchange the property. So that's probably the most common kind of scenario. We had rental property and now we're going to sell or exchange it. So you convert the property to personal use. So now you had rental property in retirement. Maybe you've got like five rental properties or something like that. And your retirement plan is that you're going to live in each of the rental property just long enough so that it gets you that massive exemption of your personal use of the home and then move into the other rental property converting it from rental property to personal home property or something. Some weird scenarios such as that you abandoned the property. So if you just walk away from the property, hopefully that doesn't happen. But that did happen a lot when we had the housing loan bubble and whatnot and the loan was greater than the value of the homes. So the property is destroyed. All right, depreciation depreciation methods. So generally you must use the modified accelerated cost recovery system. That's a maker's depreciation method common kind of term sounds intimidating. But we're generally just using normal conventions from like accounting depreciation like straight line as your baseline depreciation. And then we can convert from that to double declining or something like that. And we throw in half your conventions and that kind of stuff. So it's there's nothing really new from accounting. It's just trying to be more stringent in terms of exactly what we need to be depreciating as opposed to an accounting world. We have a little bit more flexibility to depreciate and choose the methods we think are most accurate for reporting purposes. Why would that be the case? Because for accounting, our goal is to be as accurate and as possible so that we can be as honest as possible to third party providers who will then want to do business with us. Given our transparency, you know that we want to have honest financial statements for taxes. We just want to reduce our taxes, right? So so so that means that the tax cuts got to be quite strict in terms of the what what methods they're going to force us to use basically. So we have the makers to depreciate residential rental property placed in service after 1986. So that's a key kind of cut off date. So if you placed rental property in service before 1987, you are using one of the following methods. So this would be again before 1987. Then you would have the accelerated cost recovery system, ACRS for property placed in service after 1980, but before 1987. And you've got the straight line or declining balance method over the useful life of property placed in service before 1981. All right, rental property placed in service before 2022 continue to use the same method of figuring depreciation that you used in the past. So we have this similar kind of consistency principle with depreciation, which of course would make sense. It gets quite confusing if you're saying I was using a double declining method and now the tax code is going to change it to straight line. Even though I'm like five years five years into a 30 year life property or something like that. So use use of real property changed. So generally, you must use makers to depreciate real property that you acquired for personal use before 1987 and changed to business use or income producing use after 1986. This includes your residence that you changed to rental use. So see property owned or used in 1986 and chapter one of publication 946 for those situations in which makers isn't allowed. So improvements made after 1986 treat and improvement made after 1986 to property you placed in service before 1987 as separate depreciable property. So now when we improve the property, we run into the situation of is it a repair or is it something I have to put it on the books as an asset? We on the taxpayer side of things would like to expense it when we do it as a repair or just an expense. But if it's an improvement, we have to put it on the books as an improvement. So we're not going to typically put it on the books and increase the basis of the building itself, but put it on and listed as a separate piece of property typically. And then the question is, well, how am I going to depreciate it? Given the fact that the depreciation methods for the real estate kind of have changed if I had real estate that I purchased at a later date versus a prior date. So once again, treat and 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 in other words, usually you use the same method as the property that you that you put on the books, the residential rental property. But that residential rental property had really changed to what you would be recording it had if you put it on the books in the current timeframe rather than the past. So can I use the current method, which is the makers method or do I have to use the prior method? So for more information about improvements, you can see additions or improvements to property later in this chapter under recovery periods under GDS. So basis of depreciation property. So it's kind of like the adjusted cost, the basis key term. The basis of property used in a rental activity is generally it's adjusted basis when you place it in service in that activity. This is its cost or other basis when you acquire it adjusted for certain items occurring before you place it in service in the rental activity. So when you when you buy the property, if you're buying it and putting it into rental property use, then you would think it's the cost and the things that were put in place in order to get it ready for rental property use would be fairly straightforward in terms of what would be included as the cost, which in essence would be the basis in that case. It gets a little bit weird when you get the property in another way, such as you converted it from personal, you inherited it or you converted it or something like that. So if you depreciate your property or you built it, that's what I was trying to spit out, you make it, you construct it. 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. So basis and adjusted basis are explained in the following discussion. So caution, if you use the property for personal purposes before changing it to rental use, its basis for depreciation is the lesser of. So here's the other situation, you didn't buy it, you bought it a while ago possibly for personal use, now you're converting it. The fair market value is no longer what it was when you purchased it. When you purchased it, the fair market value was the cost because, assumedly, in an arm's length transaction, you paid the fair market value for it. But now, if you were to have sold it, the fair market value would be different. So what should be the basis when you convert it from personal to business? 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 see basis of property change to rental use in Chapter 4. All right, cost basis. The cost basis of property you buy is usually its cost. The cost is the amount you pay for it in cash in debt obligation and in other property or in service. So when you buy the property, you might have paid cash for it. You might have took out a loan and paid for it or you might have given other property or you might have given other services for it. No matter what the format is, that's going to be included in the cost. So if the building cost $100,000 and you paid them cash of $100,000, obviously that's the basis. If you paid them cash of $20,000, you took out a loan of $80,000 and you still paid them $100,000, but now you have a loan of $80,000. You still bought it for $100,000, which would be the cost. If you traded property for it, I mean, or if you gave property for it, I'm not talking exchange, but you gave something other than cash, gets a little bit more confusing because then you have to calculate or figure what the value of the property was. But you still paid them an equivalent, let's say of the same $100,000, just not with cash. Or if you gave them services, again, the idea would be that you still gave them value of $100,000, even if it wasn't cash. So sales tax charged on the purchase, but see exceptions. So the sales tax would oftentimes be in the cost or basis, but there could be exceptions. Note that sales tax is one of those things that could be deductible in the Schedule A sometimes, depending on what method, if you live in a state that has sales tax or income tax, so that can get a little bit messy. Frate charges to attain the property, so any freight charges are going to be included in the cost if they're there. Installation and testing charges, so if it's something that you're installing or something like that, then the installation and testing are part of what was necessary to get the thing up and running for use and therefore not expense, but rather you have to put them on the books as the cost of it. So exception, if you deducted 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 tax you deducted. So there's that funny sales tax thing, which will be dependent on what state you're in and whether or not you're taking the sales tax on a Schedule A, if they have a Schedule A, if they're itemizing as opposed to taking the standard deduction. Such taxes were deducted before 1987 and after 2003, so loans with low or no interest. So if you buy property on any payment plan that charges litter or no interest, the basis of your property is your stated purchase price less the amount considered to be unstated interest. So in other words, obviously if you bought a hundred thousand dollar building or piece of real estate and then you took out a loan for 80,000, the loan is going to be structured in such a way that you're going to have to pay interest on the loan if you buy it from if you get the loan from a financial institution, but if you get the loan from something other than a big financial institution, you can imagine many different loan structures that can be kind of unusual and if the loan isn't charging interest, then that's not really a real loan because interest has to be in there somewhere because there's going to be time value of money considerations that are in play. If you're not including interest over a 30 year loan of like $80,000, then what you really did is just adjust the price of the loan like the loan terms have been adjusted. So you have to impute the interest or kind of figure what an arm's length transaction would be in that case. So because otherwise it doesn't make sense, you know, so anything. See unstated interest and original issue discount OID and publication 537 installment sale. So real property. So if you buy real property such as building and land, certain fees and other expenses you pay are part of your cost basis in the property. So you might have all these other fees that are going to go into place other than just what was stated as the cost of the property and all that kind of stuff because it was part of the purchasing process. You might have legal fees and that kind of stuff and you might be and obviously from the taxpayer perspective, we would say I would like to expense all that stuff in the year I paid for it. And the IRS is going to say, well, no, you had all that stuff you in order to purchase the building. So you have to include it in the cost of the building and then you have to depreciated over whatever forever instead of getting the expense up front. All right, real estate taxes.  So then we get into all this kind of situation when the property is like an escrow or something like that. And there's taxes owed on it or something. Then those taxes are really the taxes owed by the seller of the property when you're buying the property because the taxes weren't incurred when you were in ownership of the property. But if you pay for those taxes, then again, you're in this situation. We would like to say, well, yeah, I paid for the taxes. I should be able to deduct the taxes when I paid them. But they weren't really taxes that were incurred when you owned the property. They were actually taxes. So they're really part of the sales price because this is just part of the negotiation process of the sales price. So you have to include it in the cost. And that means that you're going to have to depreciate that component over a long time as part of the cost. You can't deduct them as taxes paid.  Don't include that amount in your basis in the property. OK, settlement fees and other costs. The following settlement fees and closing costs for buying the property are part of your basis in the property. So all the stuff that is kind of part of the process of buying the property generally can't be expense at the point in time that you buy it, but rather included in the cost or basis so that you're going to have to depreciate over the useful life. Abstract fees. Charges for installing utility services. Legal fees. Recording fees. Surveys. Transfer taxes. Now, obviously some of these like legal fees, for example, these are legal fees specific to purchasing the property. Other legal fees for lawsuits or whatever else you got going on. You can deduct those, most likely. But the legal fees that are necessary to buy the property need to be included in the basis. Title insurance. Any amounts the seller owes that you agree to pay such as back taxes or interest recording of mortgage fees, charges for improvements or repairs and sales commissions. The following are settlement fees and closing costs you can't include in your basis in the property. So we have one fire insurance premiums to rent or other charges related to the occupancy of the property before closing. The three charges connected with with getting or refinancing a loan such as a points, discount points, loan organization fees, B loan assumption fees, C cost of the credit report and D fees for an appraisal acquired by a lender. Also, don't include amounts placed in the escrow for the future payment of items such as taxes and insurance. So if you're not including these items in the cost, then you might be able to, if their business expenses, deduct them when they happen. So like the insurance may be able to deduct the insurance, although you have that prepayment kind of situation, rent or other charges related to occupancy of the property before closing. The points kind of situation usually has to do with the interest. So you may still have to put it on the books and depreciate it, but not as the cost of the building, but possibly put it on the books and depreciated over the life of the loan that we talked about in a prior presentation a bit. Okay, assumption of a mortgage. If you buy property and become liable for an existing mortgage on the property, your basis is the amount you pay for the property plus the amount remaining to be paid on the mortgage. So usually what happens is you've got someone selling the property and you're buying the property. The person selling the property is selling the property for the cost, let's say of $100,000 and they have, let's say a $40,000 loan that's still outstanding on the property.  So now you have two loans, one got paid off and one was set up. But you can imagine the situation, why don't I just assume the loan of the person that's selling it, right? In that case, so now you're just going to assume their loan. Well, if it was a $100,000 property and there was a 40,000 loan that is being assumed, you're still basically buying it for 100,000. But now you're basically assuming their loan of the 40,000 when you purchase it. So you would think the basis would still be like an example. You buy a building for 60,000 cash and assume the mortgage of 240,000 on it.  So your basis is 300,000. So instead of having a 300,000, taking out your own loan of 240,000 and then paying the other guy the full 300,000 and they pay off their loan. You just assumed their loan, but you're kind of in the same situation in that the cost would be 300,000. You got a loan of 240,000. Okay, separating cost of land and building. If you buy building and your cost includes the cost of the land on which they stand, you must divide the cost between the land and the building to figure the basis for depreciation of the building. So we talked a little bit about this in a prior presentation. Note, you're buying a package deal, land and building, one lump sum cost usually. But you need to break out between land and building. Somehow, possibly you can use like the property tax statements sometimes have a breakout of that. We tend to want to, from the taxpayer perspective, overstate the land portion to the building portion because we get to depreciate the land portion, which is a benefit for taxes. But obviously you have to do it in a fair breakout. It's going to be some kind of estimate though between land and building. The part of the cost that you allocate to each asset. All rights to specified assets. It is the ratio of the fair market value of that asset to the fair market value of the whole property at the time you buy it. So if you aren't certain of the fair market values of the land and the buildings, you can divide the cost between them based on their assessed values for real estate tax purposes. So real estate taxes, it's kind of like the default because the taxes are going to use that kind of estimate. So oftentimes that's a useful place to go. Example, you buy a house and had land for $200,000. The purchase contract doesn't specify how much of the purchase price is for the house and how much it's for the land. So the latest real estate tax assessment on the property was based on an assessed value of $160,000, of which $136,000 was for the house and $24,000 was for the land. So now I can take a ratio of that. We can say you can allocate 85%, which is the 136, because notice the problem here. When the assessment, the tax assessment happened, it was at a different price than what we purchased the land for. But I can use the ratio of the last assessment to do my allocation. So then I got to say, okay, 136,000 divided by the 160,000 is 85% of the purchase price to the house and 24,000 divided by 160 or the other 15% is going to be going to the land. So your basis in the house is 170,000, which is 85% of now the price. Not 160, but we purchased it for 200,000, 170,000, and your basis in the land is 30% or 15% of the 200,000. Okay, basis other than cost, you can't use cost as a basis for property that you received in return for services you performed in an exchange for other property as a gift from your spouse or from your former spouse as the result of a divorce or as inheritance. These things kind of mess things up, right? If you exchange the property in like a 1031 exchange, then you have this basis issue, what's going to be the basis in the exchange and that gets into a whole thing in and of itself. If it was a gift, well, now you got the property for free. Is your basis zero in the property or we're going to allocate the basis of the person that gifted it or something like that would be reasonable. If it was an inheritance, well, then what's the basis in the property? Again, you got it for nothing. And the person that died might have had to pay death taxes on it or something, a state taxes. So and obviously in the divorce situation, the price isn't an arm's length transaction either. So if you receive property in one of these ways, you could see publication 551 for information on how to figure your basis. So those get into common, but more kind of confusing situations, which you have to go into specific scenarios related to them to get to your basis or an adjusted basis. To figure your property's basis for depreciation, you may have to make certain adjustments, increases and decreases to the basis of the property for events occurring between the time you acquire the property and the time you place it in service for business or the production of income. So now you buy the property, but it's not ready to roll. You don't have it servicing at that point in time. So we're not yet depreciating it. And we might have some more costs that we're putting into it in order to get it ready for us to make money with it. So in that stuff that we put into it, we would have to include into the basis.  Everything you did to construct the building, in essence, wouldn't wouldn't generally be expense, but rather would be part of the construction of the building, part of the cost or basis of the building that you would then depreciate once you start renting it. So the result of these adjustments to the basis is the adjusted basis. So increases the basis. You must increase the basis of any property by the cost of all items properly added to a capital account. These include the following. The cost of any additions or improvements made before placing your property into service as a rental that have a useful life of more than one year. Amounts spent after a casualty to restore the damaged property. The cost of extending utility service lines to the property. Legal fees such as the cost of defending and perfecting title or settling zoning issues. Additions or improvements. Add to the basis of your property the amount of an addition or improvement actually costs you, including any amount you borrowed to make the addition or improvement. This includes all direct costs such as materials and labor, but doesn't include your own labor. It also includes expenses related to the addition or improvements. So when you're adding to the property then or if you're building something or improving the property, then what's going into it, you might think, well, it should just be materials is what comes to most people mind. But obviously the labor that's being put into place is being used to construct an asset and therefore should be included in the value of the asset, not, you know, expense. So you're, you're, for example, if you had an architect draw up plans for remodeling your property, the architect's fee is a part of the cost of the remodeling. Or if you had your lot surveyed to put up a fence, the cost of the survey is a part of the cost of the fence. So keep separate accounts for depreciable additions or improvements made after you placed the property in service in your rental activity for information on depreciation additions or improvements. See additions or improvements to property later in this chapter under recovery periods under GDS. Assessments for local improvements. Assessment for items which tend to increase the value of property such as streets and sidewalks must be added to the basis of the property.  Also add the cost of legal fees paid to obtain a decrease in an assessment levied against property to pay for local improvements. You can't deduct these items as taxes or depreciate them. However, you can deduct assessments for the purpose of maintaining or repairs or for the purpose of meeting interest charges related to the improvements. Don't add them to your basis in the property. All right, deducting versus capitalizing costs don't add to your basis costs. You can deduct as current expenses. So clearly you can't have a cost that you're going to expense and include in the basis of the property. That would be a form of double dipping, getting the expense in the current time frame as well as the expense over the useful life in the form of depreciation. However, there are certain costs you can choose either to deduct or to capitalize. If you capitalize these costs, include them in your basis. If you deduct them, don't include them in your basis. The costs you may choose to deduct or capitalize include carrying charges such as interest and taxes that you must pay to own property for more information about deducting or capitalizing costs and how to make the election. See carrying charges in Chapter 7, Publication 535 decreases to basis. You must decrease the basis of your property by any items that represent a return of your cost. These include the following. Insurance or other payments you receive as the result of a casualty or theft loss. So if you got reimbursed then it shouldn't and you were going to include the item in the cost and then you got reimbursed. Well, that's not going to be a cost to you. Casualty loss not covered by insurance for which you took a deduction. So if you took a deduction, then you're not going to include it in the basis because you got the benefit in the form of a deduction amounts. Amounts you receive for granting and easement residential energy credits. You were allowed before 1986 or after 2005 if you added the cost of the energy items to the basis of your home exclusion from income of subsidies for energy conservation measures. Special depreciation allowance or a Section 179 deduction claimed on qualified property depreciation you deducted or could have deducted on your tax return under the method of depreciation you chose. That would be like one of the most common ones, right? Because the basis is the cost and then you're going to get the benefit of the cost not in the year you purchased it with an expense at that time. But depreciating it as you depreciate it, you're lowering the basis and you're lowering the potential tax benefit as the adjusted basis goes down. So if you if you didn't deduct enough or deducted too much in any year see depreciation under decreases to basis in Publication 551. So if your rental property was previously used as your main home you must also decrease the basis by the following. Gain you postpone from the sale of your main home before May 7, 1997 if the replacement home was converted to your rental property. The District of Columbia first time home buyer credit allowed on the purchase of your main home after August 4, 1997 and before January 1, 2012 amount of qualified principal residents indebtedness discharged on or after January 1, 2007. So this first one is probably like the most common one. You would think that if you if you purchased the home for like a hundred thousand dollars and then when you convert it to rental property, it's now worth a hundred and fifty thousand dollars. You had a gain of fifty thousand dollars. You're not realizing the gain at the point of conversion from personal to rental property. And if you were to be allowed to put the property on the books at a hundred and fifty thousand you would have got what we call like a step up in basis of fifty thousand allowing you to be able to depreciate now and added fifty thousand which would be good for taxes. But so generally you would think that wouldn't be fair to do. Instead you would think that you would have to put it on the books for the lesser of as we saw the fair market value or the cost in this case the cost would be lesser of the hundred thousand. So you can only depreciate you know the hundred thousand and you might think well that's not that's not fair. You might think at first but but that seems to be reasonable given the fact that if you got the step up in basis you would have gotten like that tax-free step up in basis. And if you sell the property then it should even itself out because now the basis is at the lower basis and you're going to have to realize that fifty thousand of gain at the point in time that you sell it would be the general idea. Okay.


What is going on guys? Welcome to Quick Fix. My name is Austin Swain with three of my favorite college football bets this week and some big rivalry games on tap here and I think it starts with one of the most notable rivalries in all of college football. That is Texas and Oklahoma and the Red River Showdown. I love the Longhorns here minus six and a half points. This is a line I would run to your Fandal Sportsbook app and grab before it gets any bigger and it is because of quarterback news. You'll get Oklahoma last week. Dylan Gabriel out of the game suffers a head injury against TCU. He is at best if he to play this week for the Sooners and in Texas they're getting back their engine that makes it all go. That is Queenie Ewers. We saw him have that shoulder injury against Alabama. He's coming back for this big showdown and when I look at Texas they are a completely different team than the team that has lost 10 of the last 13 games here to Oklahoma including four in a row. Their defense is 17th in total regards per play. That includes that date with Alabama whereas Oklahoma their toughest test on defense was last week against TCU. They failed miserably. The Horned Frogs ran up the score. They did not. They looked all sorts of out of sync and now they might be without their signal collar. I could see UT blowing out the Sooners here at this moment in time. You don't even have to lay a touchdown. Give me Texas minus six and a half. From there I transition from the Big 12 to the SEC and I'm looking at the Tennessee Volunteers heading to the LSU Tigers. This line doesn't make a lot of sense right? Hendon Hooker and UT. They haven't put a foot out of place. They're undefeated only laying two and a half points here in Death Valley. I think it's because something special was brewing in LSU with Brian Kelly. You look they had the comeback win last week against Auburn. Their win against Mississippi State is aging like fine wine as Mississippi State just blew out Texas A&M and their lone blemish remains that blocked extra point against Florida State. Otherwise this is a team that might be undefeated might be contending for the college football playoff as we speak here in their first conference road test. I don't trust this Tennessee defense further than I can throw it there. 82nd in total defense allowed 5.1 yards per play. It's their two-power five opponent so far. We have missed the best of the number here. This line opened at four and a half for LSU. It immediately dropped almost two and a half points here even with money pouring in on Tennessee. I think we follow the reverse linemen move in here. I like the Tigers as slight home dogs here. I think they went outright and they upset the volunteers with Jaden Daniels at quarterback. From there I'm going to travel all the way out west to the Pac-12 for another rivalry game here. How about those upstart UCLA Bruits hosting the Utah Uteson? When you look at UCLA they smashed Washington last Friday. It wasn't even close. It was 40 to 16 through three quarters and this is a special formula that Chip Kelly might finally have in place with UCLA. They of course have the Kelly trademarked the dynamic offense Dorian Thompson Robinson at quarterback flying up Heisman boards right now but their defense 13th in college football and yards per play. They absolutely smothered Washington for three quarters last week. You look at Utah on the other side here. They really haven't faced a worthy notable test since that world loss against Florida to open the season. A few easier contests from there. Now they have this high flying UCLA attack whereas UCLA coming off a ranked game. They came to the test. They stood tall at home. I think they do the exact same thing here. I get four points with the Bruits. So even in a field goal game, even if Utah survives UCLA would cover. I think UCLA wins outright instead. Chip Kelly absolutely in control in Los Angeles.


Hey everybody and welcome to the Learning Loop Podcast, your best source for educational trends and insights. I am your host, Chris. Today our special guest is Lindsay, a fourth grade teacher in New Jersey. She is here to share her best practices for teaching today's students. Lindsay will reveal tips on fostering strong relationships, making interactive lessons in purposeful use of technology. Lindsay has invaluable wisdom in helping educators and you empower your students and optimize learning in your classrooms. I know our listeners are gonna gain a tremendous value from your insights, Lindsay. Thank you for taking the time and welcome to the show. Thank you so much. I'm excited to be here. Absolutely. So are we. I'll start with an easy question and just a really basic one that just kind of helps set the stage for what's happening in today's world. What are some challenges that you face when it comes to instruction and learning in your classroom? And what are some ways that you're overcoming some of those challenges? So I think the hardest thing for teachers right now is we feel like we have to be on all the time and you just have to bring the energy, like the energy level, like no other. So I think keeping them motivated and engaged during the six hours we have them is our biggest challenge. So what I'm trying to do is break up my lessons. It's not always me talking at the front of the room, like traditional teacher model. I give them a task, I model it on the board and then I give them independent time to complete whatever it is that we're working on. Fantastic. Yeah, I think there's a lot of motion around, there's like some words around bite-sized learning or just kind of how to chunk up your instruction a little differently. And I think that not only has been a practice that has been in the past, but it's also one that's kind of coming back up as we think of the students we have today and what they've potentially gone through. So I think that's an amazing model just to take into mold with. Do you have any success stories of how that's come to life in your classroom? I know you're only on day six, but anything that you would want to share about how this really came to life and you were like, ah, this is the right way to do it. Trying to think this year, I'm lucky enough to have some repeat students because I was a second grade teacher and now I teach fourth grade. So my students that I had in second grade, I can see some of the things that I taught them in second and they remember it. Sometimes it's just like a little song or a little rhyme that I've used before and it was funny because I haven't seen these kids in two years and I would just say the first part of it and it would click. So I like seeing the aha moments, the click and just some of those things that I see that they remember that may be stuck with them for two years. Well, for sure. That's like, it warms my teacher's heart to hear that of just like those memories that they hang on to that you hang on to and you could just continue to help them in their educational journey even through these little tiny moments still. So that's awesome. Continuing on how instructional practices are really making a difference in your classroom, how do you adapt your instructional methods to just meet the diverse needs and learning styles of your students? Do you have anything, any tips you might want to share or anything that you do that has kind of been proven to work for your specific teaching style? So I think it took me a long time to realize that you need to spend the first at least week getting to know your students. You got to find out what is interesting to them because what interests one is not going to interest the other. And once you really get to know them and do a lot of getting to know you activities and find out what they love, you can kind of tailor their education to them. So today we had a question in the math book about hockey and like five of my kids eyes lit up and I was like, that's it, that's what I got to do. I got to relate it to hockey. So once you find their interests and if you can see, if you're losing them in the lesson, you got to try to swing it back around and get their interests involved and then maybe that will help motivate them. Yeah, absolutely. You spoke really quickly about getting to know your students and really knowing who they are, what they're interested in. What are like your go to get to know you ways that you start your year with? Like what are some games that you play or just activities that you love to facilitate to help to give you that information? So the first day we do an activity where it's find someone who. So it's they walk around the room and you watch them. You know, they gravitate towards their friends that they know, but then they realize they have to find someone who went to swim camp over the summer or was playing or visiting a relative in another state. So they have to ask questions and they have to really find someone that maybe they don't know. So we walk around the room, they get to get out of their seats and by the end of it, they know each other's names. They know a little bit about each other, maybe questions about like someone whose birthday was over the summer, things like that. So they have to actually talk to one another and it's not me leaving the discussion, it's them, it's teaching them how to say hi to someone, what's your name and ask a question. They love that. Absolutely. I think you hit on an important part too where you're going beyond just building relationships and getting to know students. You're teaching them like these soft skills that they're going to need at some point, whether it's in your schooling or the year after or even outside of school when we think about, you know, maybe they're in a restaurant and they want to ask a question to somebody or there's somebody they want to say hi to, they're learning these skills in a really soft way and in a way that is incubated in your classroom and really is modeled in an appropriate way. So I love that. It's also one of my favorite games that I did as a teacher, just getting to know your kids and getting them to know each other too. So super, super fun. Thinking about you as a teacher and your community of teachers in your building or even outside of that, in what ways do you collaborate with other teachers and or administrators to help improve instruction within yourself or within your school or potentially even within your district? So our district uses Microsoft Teams and we have a team for every grade level. We have an EdTech team. There's pretty much a team on anything you can find. So what we can do is just bounce ideas off each other and we really relied on that during COVID. We were uploading resources and asking like, hey, what are you doing for handwriting during COVID? So it was great to just get instant feedback through teams. So we still use that. We use Teams every day. We also have model classrooms in our district. So the district administrators will pick a classroom in a school and you can sign up for professional development to go visit that classroom and spend the day. It's amazing. You get so many great ideas because so many times as a teacher, I'll say, I wish I could just spend the day in that room and see how you do it, just to get ideas. And then we have PLCs, professional learning communities, EdCamp style where you can sign up for like many lessons, maybe like 30 minute chunks of teachers teaching teachers, which is really, I think the best way to learn. Absolutely, super powerful ways. And I love the model classroom too. I think that's, when we think of these fishbowl classrooms if you wanna call them that or these classrooms where they can open the doors, it honestly is also a two-way street because you're learning from what this teacher is doing and they're also learning from potential feedback sessions and other things that come after that too. So I think that's a great way just to share information in a much practical, very practical way. That's also really approachable for everybody to come into. So I love that. Are you considering being a model classroom someday? I was a model classroom and I did showcase Seesaw as one of the activities that they did. I showed them other platforms that we use. So it works well. I got a lot of great feedback from it. Awesome, awesome. So amazing. Was that in your second grade classroom, correct? Yeah, my second grade, yeah. That's awesome. I love that. Congratulations to you and maybe there will be another one coming down the road. We'll see. I wouldn't consider myself an expert on fourth grade yet. So maybe it could be used, yeah. It's only been six days. You're doing just great. Thanks. When we think about the intersection between instructional practices and technology integration, what are your kind of thoughts on how you can really balance that as an educator and what kind of things are you thinking of? Thinking about what the students need, what your curriculum needs and how you really have that perfect balance. Can you share any insights in how you find that and what you really look for to know that you're in that perfect balance? So I think this is the way that kids naturally gain information now, right? Through technology. So we have to adapt ourselves and technology and teachers, they empower each other, you know? And we can use technology for data, instant feedback, which I think is amazing. And we can really approach the students where they need once we're getting that instant data and feedback. So I use technology now pretty much to make the learning environment fun, you know? Not to say that traditional textbooks and all those things are not fun, but we use the traditional textbooks, but then maybe we'll do an activity using technology and then they get to, you know, be interactive and engaging and record themselves and talk to their friends. And if you think about the way kids play at home, you know, if you've listened to kids play Roblox or anything like that, they're talking while they're doing. And that's why I think we have to kind of bring that way of thinking into the classroom. Yeah, I love your reference point there in like, what are they doing at home and how can we start to pull that into our classrooms? Because I think, you know, if you have a student who gets to go home and they have so much fun on their technology device, to get to talk to their friends and network with everybody, they might find the school boring if they're just sitting and listening to a textbook or something like that. And so I love that you're being conscious of that and trying to pull some of those elements in as appropriate and also in a way that is going to keep students learning also with that too, because like the question kind of said there is, we wanna make sure that that's a balance with it. And I think that that's, you have the right mindset and how you're finding that balance and what you're looking for and how you're pulling things in. How did the use of CSA enhance the lessons that you taught with it versus the lessons that you taught without it? Like what was kind of the difference maker that you saw there? Whether it was student outcomes, whether it was your efficiency as a teacher, what kind of things did you notice the difference was if you used CSA on a lesson or if you did it? Efficiency as a teacher 100% because you know, I'm sure we've all done this.  So I think CSA just makes it so much easier for me to check the work and pretty much as soon as they submit, I can check and I can troubleshoot in the moment. I can say, okay, let's go back and look at this again. Whereas they put the paper in the bin, I don't get to it until later the day and maybe a couple of days later. So then they're not getting the instant feedback that CSA is giving me. The other thing I noticed that really was a game changer for me is my quiet and shy case. They maybe wouldn't raise their hand at all and participate in the lesson. But then they would go on CSA and record themselves and it gave me a window into their brain. I could see their thought process and how they're thinking. Their parents could listen to them and their parents got this window into the classroom that we don't get. So we don't get to see what they're doing all day and they could watch the CSA, they comment and like it and their faces would light up if they see their parent left them a comment during the day. That was, I thought for myself as a parent how much I would appreciate that. And not to mention CSA is just fun. They love it. They love customizing their fonts and their colors. They love adding pages and recording their voices. I tell them, when I was younger, the only thing I got like CSA was like those multicolored pens, remember that they had like all the colors of the rainbow that you could press and then write with. And you were so excited to write because you had the multicolor pen. CSA is their multicolor pen. Not to diminish it at all, but they love just changing the backgrounds and customizing it to themselves. Willie, I love that. And you're saying all the things that leader like personalizing their learning and personalizing how they're sharing who they are and letting their personalities drive that learning as it goes. I just love those examples. And I think those are definitely the core pillars of what CSA really brings. You're really having that family connection. You're allowing students to showcase things as they know. And it's also just a really fun tool for every classroom just to bring in. So I'm gonna ask you a question. This is a throw you for a loop question. So it's gonna be completely random here. If there was only one animal on earth that you could pet, interact with or just spend your life enjoying, what animal would that be and why would you choose that? I gotta go with the classic. It's not very exciting, but I am the person that when I pass a human walking the dog I wave and say hi to the dog before I acknowledge that there's a person. So I could not, I don't think I could go my lifetime without dogs. So I think I would have to choose the dogs. They're just good for the soul. Yes, they certainly are. Is there a specific type of dog you would choose? I'm a lab lover. Okay. Love labs, chocolate lab. I have a, it's a rescue but I think he's part lab pit bull right now and he's 13 years old and he just looks at me with those big eyes and I feel like he understands me. So sweet. That is amazing. I think I would also side with you in that dogs are, they're literally man's best friend. And so I think that would be an amazing companion to spend earth with if that was what it came down to. Yes. Love it. Final question here, and this is our closing ceremonies here. We just wanna ask and see if you have any last tips to just provide our audience. So what advice would you give to a new teacher or somebody who's tuning into this about designing lessons and delivering instruction? What kind of tips would you give them and say, hey, make sure you're thinking about this, this, this, just so that we can close up our episode with just some really powerful resources. I think you should set your learning objectives and then pick multiple tools to reach them. Don't just rely on one method. Also give yourself some grace. There's gonna be lessons that are amazing and there'll be lessons that will totally spectacularly fail and you have to be able to laugh at yourself. Let your kids see you laugh at yourself. Let them see that you're human and then they won't be so nervous if they make a mistake. And I think sometimes people mistake a quiet classroom for great classroom management, but in my opinion, learning is loud. The kids should be able to talk while they're working at a manageable level, but let the kids speak, let them talk to one another and learn from one another. Love it. Yeah, you're warming my teacher heart again because those are definitely things that I would certainly share as well. I mean, I love the fact that you're talking about learning is loud and learning is fun and learning is exciting. That's really what learning should be. And I think that's super great advice to just give it to any teacher whether they're tuning in and they're new or somebody who's just trying to find a little refresh here as we kick off with our next school year. Lindsay, I just wanna say thank you so much for taking time here to be this in our episode. This had just been truly amazing just to kind of go through what your day is like, how you think about instruction and how you're really being mindful about bringing the students' world into your classroom. We truly gleaned some amazing insights and I wanna thank you for your time here today. Thanks, Chris. Yeah, bye. Bye.