The study examined the positive predictive value, PPV, of international classification of diseases, 10th revision, ICD, 10, diagnostic coding in the Danish National Registry of Patients, NRP, for 19 Charlson conditions and found that the overall PPV was 98% with a range from 82.0% to 100%. This article was authored by Lash Timothy L, Christensen Stefan, Christians in Christian F, and others.


Hey guys, it's Nate, AKA the Foot Accountant. Welcome back to the channel. I wanted to do a different type of video today with all 22 screen players in packs right now. We are gonna do a 22 player pack opening. Obviously, if we get one of these screen cards today, that is the goal, that would be freaking awesome. And I just wanna try to get one of these guys intradable in the club, or at least have a chance of getting a high rated pull from these screen players that are coming out or a high rated pull in general. I always like testing my luck with these two player packs, the gold upgrade packs. Because in FIFA 18, I had really good luck with them. I packed a ton of great guys, and I kinda did this every promo week in FIFA 18. I would set up 15 to 20 two rare gold players packs and test my luck for some promo cards. And in FIFA 18, it worked really well for me. FIFA 19, the gold upgrade packs weren't that good. But here in FIFA 20, it seems like people are having some pretty good luck with them. So we're gonna open up 20 today, just kind of a fun weekend video. Stepping away from week in league, stepping away from the market, just to open up a few packs and see what we can get. It's gonna be 20 packs. I'm gonna probably skip most of the ones that are not a board or that are not a walk out and give a slow animation when we walk in, just because we don't wanna mess with those too much. And I'm honestly hoping to get somebody from La Liga today. I would like to get a nice, higher rated La Liga card, especially if it was like a guy I could link to PK. I have not done the PK SBC yet, and I'm very tempted to do it. But if I don't have somebody in my club that I can link him with very easily, which I don't at the moment, I'm probably not gonna do that SBC and just save myself the coins. But if I do pack somebody, then I would be able to link to PK in my squad. Let's say a Samedo or a Jordi Alba or maybe even a D'Young. I would be very inclined to go do the PK SBC, which by the way, if you guys haven't seen that SBC, a lot of people are doing it, especially by what you can see on the market in terms of other La Liga center backs being panic sold. The amount of people doing that SBC is crazy. There's so much demand for that SBC card because people say that he's very, very good in game. So we are four packs in and we really don't have anything yet, not even a board. Everything has been a non-board player yet, which is unfortunate. Hopefully we can get ourselves at least some higher ratings as well. Even if it's like a, what I mean by that is like a higher rated non-board. So if we get like a, an 80 rated Furlan Mendi or an 81 rated Cisoco or whatever rating Cisoco was. I think I already have one tradeable so I don't really want him. But here we go, it's a first board player. It is not a walkout, but it is a board. It's gonna be Croatian striker. It's Manzukic, huh? It is Manzukic, which he's gonna come in helpful probably for the milestone, Sierra Milestone player, which was released today, that Poletano card, which actually is a pretty good looking card. So I'm probably gonna end up using Manzukic for that SBC. So there we go. First board, are we five packs in? We were five packs in with our first board being Manzukic. If we get a board every five packs, I mean that's honestly not that bad. But we're looking to have some insane luck today because we wanna pack screams. We wanna pack informs and walkouts. That's what we wanna see, that slow animation. So every time I do one of these pack opening videos, it's probably gonna be during a promo. You're gonna see me rip and open these packs while a promo team is in packs because if it's not a promo, if it's just a juice team of the week, there's not really an incentive to me for doing these packs. And you're gonna see plenty of other pack opening videos throughout the year. Quincy Promo is right there. It's a decent poll, 82 rated for a non-board player. You're gonna see me do a lot of pack opening videos throughout the year because I am a sucker for packs. I love doing upgrade packs. I'm gonna spend a lot of coins and upgrade packs during the year.  We're gonna open a lot of them on stream. We'll open up a lot of them here on YouTube. We're just gonna be opening packs as they come out. Another 82 rated, another 82 rated card in Viviano. So we're getting decently high ratings but they're just not the boards or the walkouts. And I've had pretty good luck with these packs this year. So I'm looking for that streak to continue. Yesterday on the live stream, I was packing tons of incredible cards from Weekend League Rewards and somebody had built up 42 player packs for me to open and I packed them for Ron, untradable from those two player packs. So a Ron card for me today would be fantastic. We've kind of blown through these packs already. We are halfway through the packs and this is our second board player. It is not a walkout, just a board again. Belgium, center back, it's gonna be company, right? Yes, company playing for Anderlecht, I believe is that badge. So that's another 83 rated. But we're keeping steady with our previous rates. It is Anderlecht in the Belgium League, that's right. We were keeping steady with our one board for per five packs. I would kind of like to change that though. I would kind of like to change that. 10 packs through, come on EA, give me another board without being in the next five packs. Come on, man. That's what I wanna see, the screen players. We're like a Furland Mendy or something. That would be very nice. If I got Furland Mendy, I would be very tempted to do PK. I'll say it right there. If I got Furland Mendy, untradable, I would be very tempted to do PK because I could use him and my team at the moment and he would fit in there. So I'm gonna have to be doing that. Also today, what is this? Is it a board? It's not a board. Unfortunately, it's not a board. Today we got the Mascherano CDM Flashback SBC. I'm not sure how you guys were feeling about that one. It's not honestly not too terrible of a card in my opinion, but at this early of the game, locking away how much, how much ever that SBC cost, probably like 60 or 70K. I just don't know if it's actually worth it to put those coins away right now and not be able to do another board. Let's go. Dude, come on. EA, show me the walkouts, dude. Pianich, it's Visca. 84 rated Visca, Visca. Right mid. Man, that's unfortunate. Not too bad of a card. Always has like a, he's the guy that always has like a sick team of the season card when that time of the year comes around. But it is an 84 rated and we have broken the streak of board players. Seven packs to go. I'm gonna open pack seven. Lucky number seven, pack seven. To see what we can get here.  It is not possible for us to get back to backs today. That is unfortunate and it's going to be Lopez racing club. That's a bit of an L. It is a bit of an L. But yeah, I just wanted to do this today to try my luck basically at some of these packs. Obviously EA is giving us pack SBCs every day. I have not packed anything that has been of a good value during this promo. So I hope that you guys have, of course. But for me, it has not been that hot and these are kind of the best way for me to spend a little bit of coins and have a decent amount of packs to open but still not be breaking the bank like doing the Bundesliga league SBC and getting tradable packs but paying a lot for it. This is just a way to get some decent cards and open a few packs. So why I'm doing the two rare gold player packs. All right, here we go. Five packs to go. Hopefully we can get another, let's say two slow walkout or board players. There's not one. There we go. It is not a walkout. EA sports. What do I have to do? Oh my God. Sigurdson. 83 rated Sigurdson. The Everton man playing my Spurs and wearing the Spurs kit right now. You can't really see the logo. It's behind the mic. There it is. Spurs logo. Everton versus Spurs on Sunday. Big game. Spurs in to keep their form up. But we do get Sigurdson that pack right there. Four to go. Four to go. And we have had four board players and that's about it. Can we get one more please? EA sports. FIFA. We cannot in this pack. It's gonna be another non-board. An inform at least would maybe be nice too. Even if it's a discard. Gonna be Arnaudovic. 82 rated. So we're getting a lot of the 82s. But yeah, not the best. Not the absolute best. I'm probably, if nothing good happens from this pack opening, I'm probably not gonna do many more packs for the foreseeable future during this promo. These cards are just so rare man. Which has its positives, has its negatives. We might not be able to pack them very easy but they should rise a lot out of packs. And I'll talk about that right here at the end of the video. Just to kind of go over that with you guys a little bit. Center back Musaccio. Musaccio. So these Scream cards are in packs until Sunday at 6 p.m. UK. That is how long these cards are in packs. So I wanted to get this video in today to have a chance of packing them before they do go out of packs. But I know a lot of you guys wanna know when you should buy these Scream cards as well. We'll talk about that just for a quick minute here at the end of the video. Rafael 78 rated. It's another L in a pack opening. Yay, one more pack. One more opportunity. We're gonna do the nose pack. Are you ready boys? Nose pack, there it is. Nose pack for the last pack. Pack 20 of a Scream pack opening. It is not a board. That is unfortunate. So we got four board players. Manzukic, Visca, I don't even remember the others because they were not memorable. Siguritsyn and somebody else. That was a bit of an L of a pack opening. If you've opened any of these packs let me know how you did. Let me know how they went for you. They should have been decent, man. I did a lot of these packs earlier. I'm probably gonna end up doing a few more but not a set of 20 like this. I'm just a pack addict, man. It's just fun to open packs, you know? It really is. But I wanna talk about these Scream cards just for a second to end the video off. It is Saturday now. These cards are going out of packs in, you know, depending on when you're watching this video almost in like the next 24 hours. So a lot of these cards I think have some room to drop a little bit more. They dropped when they came into packs on Thursday. Some of them rebounded. Some of them stayed at the same level. Zlatan was like 250, 260. He's down at 230. So he's down a decent amount right now which I would kind of expect. He's not as meta or easily linkable.  I know a lot of people wanna get this Bernard card for their teams. Right now it shows on foot bin that he's somewhere around 200,000 coins just a little over. When this man hit the packs last Thursday at 6 p.m. UK, he dipped down to under 190k and two hours later he was back up right about this price over 200. So this card has a ton of demand. So watch this card and watch all of these screen cards as we head at the end of the weekend, Saturday night. So basically, you know, eight to 10 hours before they go out of packs. Saturday night, you know, like midnight and later UK. So like midnight to 6 a.m. UK time is kind of what I call Saturday night. Watch the prices of those cards then if you're gonna be awake. If you're not, if you're gonna wake up on Sunday early in the EU, check these cards out really early on. Or if you can stay up late a little bit Saturday night, watch the prices of these cards because they're gonna be going out of packs and people are gonna be thinking about investing in them. But you kinda wanna be earlier. You wanna be the first person to get out on these cards and make a move because when you're first, especially in a lot of areas of trading in FIFA, if you're the first person to make the move, you're gonna be having the highest return on your investment ROI. Because you're getting to it first before it's been inflated at all by other people opening or other people going out and buying these players for their squad. So again, if it's any of these meta scream cards that you're interested in buying, my message to you is Saturday night, overnight UK time, I think Odomenny's a good buy for a rise. Delhi Ali, Rob Magnoli was 100K before he went back into packs. And the Syria has plenty of informs now. So I think he's got some hype to him. Obviously Bernard Aguero's a bit high for a price range but he's gotta have a little bit of hype to him. Guerrero honestly will have some hype. Hamas will have the hype because of the pace boost. And then from team two, Firmino's gonna be very hyped. Adama very hyped up. Insignay very good. I honestly think that Guerrero and Aspas are gonna be pretty good risers out of packs as well. A lot of these cards are just so rare. They're bound to rise out of packs because they don't have that much supply. So unfortunately for the YouTube video today it wasn't the best pack pulls. It wasn't the best pack luck. But let me know if you guys had any good luck and if you're opening some more packs during the scream promo. And if you have any questions about the scream cards you can drop them down below in the description. If you enjoyed the video, smash the thumbs up on it and of course subscribe to the channel if you are new. It's been Nate, the photo accountant. Catch you guys later. Peace out.


Now we're going to look at center of gravity. Now I've got two terms here, center of gravity, which is abbreviated CG, and center of mass, which is abbreviated CM. We tend to use the capital letters just so there's no confusion with, say, centimeters for center of mass. For our purposes in general physics, the center of mass and center of gravity are two interchangeable terms. In some advanced classes there might be a subtle difference. Now we're going to use this in the context of rigid bodies. And for this, what we're looking at is that gravity acts as if all the mass is located at that one special point that we call the center of mass or center of gravity. And it's really important to be able to understand this for static equilibrium, where we have to define not just what forces act, but where they're located. Now let's look at an extended object in a bit more detail. I've got a large object here. I can describe its total mass, but it's really made up of a whole bunch of small little masses, even more than what I've gotten shown here. And each one of these little masses feels gravity acting downwards on it. But if I were to try and do the force calculations using all of these little masses, it's going to get way too complicated too quickly. Instead, there's a formula that we can use to sort of find an average so that we can say the force on average acts at this one position. Now we're not going to be spending a lot of details on our formula here, but this point, this average point, that's our center of gravity. Now most of the time we're going to be using some uniform density objects, like a long rod or a flat board or something like that. And the center of gravity for these type things is always at the geometric center. So if I know how long my board is, the center of gravity is right in the middle of it. Now this is true even if I've got something off at an angle. My center of mass is still going to be at the center of it. One thing you do have to be careful here is that gravity still pulls straight downwards. So whether you're talking about a horizontal board or a board and angle, the location is at the center, but the direction is downwards. And notice here again that center of mass and center of gravity, we're using them interchangeably. So you could see figures that have either one of those. Now if we've got a non-uniform object, like a hammer, well it's got more mass over here at the hammer head than it does in the handle. And what we're going to find is that the center of gravity shifts towards the heavier end. So for a hammer you might end up having a center of gravity that's way up close to the head here. If we've got non-uniform objects in this class, most of the time we're going to tell you exactly where that center of gravity position is. Outside center of gravity. If we've got some special objects, ones that have holes or are curved, like these examples, it's possible that the center of gravity can actually be at a spot where there is no mass. So for my square example here, my center of gravity is right in the center. So it's nice and symmetric on every side, but the mass is all out here. And my center of gravity is acting on this location, even though my object doesn't have any mass there. For my curved example, it's a similar sort of thing. Now it's not at the geometric center, it's weighted towards the edge where I've got more material here. But again, there's no actual mass at that point. So we have to be careful how we think of the center of gravity. And it's going to be a little bit harder to balance an object like this than it would be our normal board. So that's your brief introduction to center of gravity so that we can continue to use these as we study static equilibrium.


Hey, team, today we're starting our conversation about kidneys. We're going to spend two entire lectures talking about kidney function. I feel like if I had to pick a favorite body system, kidneys might... Okay, they're in organ. Kidneys might be my favorite organ in the body. The mechanism by which kidneys do their job, their job, the... It's just really, really, really cool. When you think of kidneys, if we were going to make a list of kidney functions, I'm sure that when you think of kidneys, the first thing you think of is urine production. And it's true. That's important. Why are we producing urine in your kidneys? It actually has to do with cleaning the blood. Urine production is a byproduct of blood cleaning. But kidneys, that's really important. You don't want your organs to be swimming in urine. So let's get rid of that. Awesome. Very important job for the kidneys. But kidneys also play a critical role in maintaining the homeostasis of the extracellular fluid. When you think about blood, blood is extracellular fluid. So kidneys help maintain blood pressure. They help maintain pH homeostasis. And even other ion concentrations. They play a role in making sure that all of that is staying within homeostatic range. We're going to spend this entire first lecture talking about essentially the function of the place where kidney structure meets cardiovascular structure, where the blood comes in contact with the nephron, which is the functional unit of the kidney. We're going to get stuff out of the blood. We're going to filter the blood. And that's the process we're going to primarily talk about today. In the next lecture, we're going to talk about basically how we unfilter or reabsorb all the stuff that we filtered out in this lecture. And then we spend an entire lecture talking about this part. How does the kidney help maintain homeostasis in all these different capacities? So really, we're spending three lectures talking about nephrons and kidneys, which hopefully should indicate to you where I place it on the importance scale. All right, let's talk kidneys.


Continuing on with the different parts of Aida's type system, this time around I'd like to talk about records. They're also kind of known as structs or structures in many other common languages, but it's a way of grouping different values into what would conceptually be one value. Records, a little tricky, just given that they are the basis for a lot of different things, so for this video it's just going to be the simplest forms of records, largely analogous to the struct or structure that you see in other languages. So it's not going to be involving discriminants or variant records, there's not going to be any use of tagged records or extensions of them, it's just going to be the most basic struct. So let's begin with the actual declaration of it. This is done rather simply by just type and then the name, similar to, I don't want to say every, but definitely most type declarations go this way. And then just the record clause, which is going to complain about a little bit, just because the auto-complete isn't super happy with it. But a empty record, we'll start from there, I typically build up a little bit, but an empty record just sort of looks like this, that's oddly slow for one thing. I think some background processes might be going on with my computer, so if the build seemed a little slow, sorry about that, it's definitely seeming slow to me. Now, I'll show this again in a later video where it's a bit more relevant, but there is some shorthand for empty records, I'd like to just get out of the way. And that's just this, see it builds just the same. This is really something that exists more for record extensions, if you happen to have some abstract record that other things are going to inherit from, that may be empty, but then the other, the children that inherit from it may add new values or the other way around, you may inherit from something that you don't need to add any values to but are adding new functions and procedures that are associated with it. That, this is really where that shines. As far as basic records go, I've never seen a need for declaring an empty record under any conditions. Maybe there is one, just because I haven't seen it doesn't mean that it doesn't exist. But I'm showing it nonetheless, just because this is something that you can do, there's got to be some use for it even in non-tagged, non-extending environments. As for a more useful one, and let's do that still. Let's just continue with my very literal first value. Just do an integer and second value. We'll make this one a character. Just so that we have some variety, how you can see that this isn't quite like an array, but that rather we're doing different data types that are grouped together. Now, we will need to actually assign this to a value, because currently we just have the type described. And we'll just do x of example. Now as for assigning, I'll give a little bit of a crash course here. I'll have another video where I go into more depth in this, because this is actually a rather important thing that Aida does that's quite different from a lot of other common languages. In this instance, the example value is actually sort of assigned already. There is an x that we can use, and I can show that off if we, mixing up my languages, if we do this. You see that it does catch that this seems to be a little bit of an unusual condition. It's not an error, because it will have defaults as you're about to see, but it's generally expected that you are going to assign something. So the fact that it's not means this is probably some error condition. And right, because the program is definitely not called x, it's called records.  Now these should largely seem nonsensical, and that's just because they happen to be the default values that were pulled out of somewhere. That's a complicated thing having to do with the reference manual, and just ignore it largely. If you're seeing just very odd values like this, chances are you would have been a null dereference exception in other languages. Just Aida uses defaults of some sort. But back to where we were getting to, to actually assign values to this, there's two different approaches that you can take. One that should be very familiar with coming from other languages, is to just do a positional assignment in what Aida calls an aggregate, and that's what these parentheses are for. So we'll do, I don't know, 12 and B. Oh, I did that again. So we build this, and run this, and you can see that they're actually 12B now. Now at least in this instance, the aggregate is pretty obvious. Sometimes we need to be clear about this, and that's actually done by just putting the type name. So in this case, example, along with an apostrophe right before the aggregate. So this just makes it clear that what we're defining is of the type example. But considering it could figure that out on its own, this will not actually change anything about the code. We run this, we get the same results. And the other approach that we can take for this, and I'm going to rearrange these, is through the names of the fields that we're actually assigning. So we can do second value, just put it out of order to make it clear that this works. And we'll do G, I guess, and then first value. That's clearly a little bug in the syntax highlighter. And we get 7 and G, like we should, we said first value was 7, we said the second value was G. I'm not sure actually if these can be mixed, I would assume don't... Oh no no no, yes they can be mixed, I've done that a lot when writing out the testing frame, stuff for unit tests. These can be mixed, I generally recommend again stitch if you're at the point where you need to use named values or named fields for whatever reason, you probably just want to stick with that. Even more so just from my experiences with actually maintaining software that's been developed, not just writing it in the first place. Given that your record layouts can change or that different things in the record can be added or even removed, you probably want to stick with the names any ways, like just treat that as your default approach, unless for some reason you're very certain that it's never going to change. Yes it's a little bit more typing but it helps with bugs later down the road. So the great example I can give of that is if for some reason, maybe having to do with how the record just needs to be laid out for performance reasons, we have the third value in between the first and the second value. In this instance, it's not going to care but if we were instead, well I can also do this just to show what happens exactly when we haven't added it yet. You see that it says specifically that there's no value supplied for the field with the component third value. If we were instead using positional stuff, so that was seven, and then she, I think a few of you probably expected this. It thinks there was no value supplied for the second value, and clearly there was meant to be but because the layout, the actual order of the components in the record has changed. It's confused about this, it thinks that this is actually supposed to be the third value now when we clearly intended it for it to be the second value. Well not clearly, you use the name so that you can be clear that it's the second value. So it just helps a little bit with the maintenance in the long run. And of course we can fix this with just a little bit of that. Like I said, generally better if you stick with using the names. Another thing, typically with modern languages you see this regularly in some way or another. Not so much when NIDA was in its infancy is that you can actually assign defaults. Let's do it to the third one. But you can assign defaults to these numbers. So let's default third value to 100, and because we're assigning all of them here, you won't actually see a change. However, let's mix the positional and name stuff a bit. Let's do... And then third value. Let's just say that we don't really care what this is, just use whatever the default is. Well that's done by this little box. So I gotta fix that stuff, but that's for something else. So now in this instance, because we're telling it to use the default for the third value and we have a clearly defined default there, it'll use 100. As for if no default is defined, I believe that's treated just like if you had never assigned it in the first place. Although I don't recall. Okay, so it did use a default, for some reason that default is different. Maybe it has to do with how the layout has changed. That is a whole complicated thing, but you can tell it to use a default if there's no default actually defined for this. And what it will do instead is use the default for whatever the type itself is. Those are going to be wildly unexpected. I've seen them very even from just different computers. So typically speaking, you don't want to do that. Another thing that we can do... And this may be useful if you plan on things being extended later, but don't necessarily need to be explicit about what the new things need to be. That's sort of a catch-all for the other values. And it's quite literally with the keyword others. And you can use default just the same. You see, you caught that both. One thing you do want to be a little bit careful of when using these, of course, is that because the others can be of different types, if you happen to do something like R this time, this will fail. Because while it can use the R default for the... Oh, excuse me. For the second value. R is not a valid value for the third value, who expects the type to be of an integer. We can reverse this by giving it an integer instead, and then it complains the exact other way around. While 54 is totally fine value for the third value, it's not of the type character, so it collides with the second value when we get that error. Let's go back to using the default for that. Now we're going to get into a little bit more of an advanced topic as far as records go, and that's for being a bit more clear about exactly how the layout is. And we're sort of hoping that I can remember how this works. It's been a while. I might need to look this up. So we'll see. You know what? Yeah, I am going to look this up just so I'm not trying random stuff. Okay, so minor thing I was forgetting. This still has the record arch. And I believe this is just like first value, 0, range, and this should be, well, to be a 32-bit integer, but let's say, yeah, this one can be fine. We'll just go 0 to 32, and then we'll do second value at, I have to do this one, 33 through... No, no, no, no. This would be 231, and then this would be 32 through. So if we did 32, it would be up to 60, well, 63. But let's give this one an excess. The next one would be 96. We got 94, 95, and then third value at 6 through 27. Hopefully I did that right. And it looks like it did. It looks like everything can fit really quick. I'm going to show you what happens if something does not fit. So there's no way for a 32-bit integer to fit into a 16-bit space. And you see that it's complaining about it being too small now. Very unexpected. But there's nothing stopping it from fitting in way too large of a space. So a 32-bit integer will obviously fit in a 64-bit space. This really creates an unnecessary amount of padding. But it's that padding that makes this very useful. I've never used these record representation clauses for anything other than protocols. Sending chunks of data from one machine to another, the record clauses allow the padding that's put in a lot of these protocols to be written very easily. But I never personally use these for anything other than that. I'm sure they're useful for things. That's just the only thing I've ever actually seen it for. So we can go ahead and remove this. It's nothing we really need to see now. Limited. That would be the last part. So one last quick little part. We have this defined here. But one thing that's true with a lot of values in Ida is that they are mutable or able to be changed. This isn't always a good thing because we can do things like this. Let's give it a first value of one, a second value of a fan, a third value of... It'll be 100 now. Let's give it 500. All right. So we just got to move that around. That's my bad. Clearly taken from the original definition but the third value is taken from the re-signed one. This may be something that you want. This may be a acceptable behavior but for a lot of situations it's actually not behavior you want. And there is a way of restricting this. If we go in and make this instead a limited assignment is not valid. Is not something that you can do because this is a limited type. Because this initial assignment is acceptable. It just prevents any assignment after the actual code starts. So essentially you can only declare it once when the variable is defined after that point any attempts to... This does not strictly stop mutation because if we go with this approach instead you can see that we still changed it but we changed this one's third value to 500 rather than assigning X to another example type. This can further be restricted by actually moving this to the private part so that none of these are... are readable. At least publicly. That starts to get into a little bit of a... really more of like visibility and scope than anything having to do with records because that doesn't change how the record works or how it's laid out or anything. That's more of a visibility thing and so that's something I'll cover in another video. But at this point you should be fully equipped to handle everything involving basic records as they are analogous structures or structures. Like I mentioned there's a few other things that need to be covered because they expand upon these and that's things like discriminants and variant records as well as tagging which is used for record extension which then is used for implementing object-oriented facilities. Probably going to get to the discriminated variant records before the tag records even though the tag records are more relevant to most people. I'm not... I'm not certain on which I want to do yet though. So yeah, if you found this video helpful please consider giving a thumbs up and also consider subscribing and the little frickin' notification bell if YouTube's weird. Yeah. So until then... until the next video that is... Bye for now.


My name is Sue Schmidt and I am your instructor today. My background, I am a certified public accountant, so I am a technically trained CPA. However, most of my experience has been within a Fortune 500 company, a manufacturing company specifically, where I was a controller at many different levels of the organization. In addition, I've held roles as a manager of internal controls, so I have a lot of expertise there. And I taught college for five years, so I love teaching and I'm happy to be here. So, if you recall, generally accepted accounting principles is that standard set of rules that we use in accounting that pretty much dictate everything that we do in accounting. It's the theory behind why we do transactions the way we do and our different activities, including reporting. It also guides us on how we do our reporting and we'll talk more about that full disclosure principle that I've mentioned before, which is really about reporting. So, we all follow GAP and we have to learn about GAP first, obviously. And we do it because it ensures that all of our accounting information is accurate, that it is consistent, consistent within the same company from month to month and year to year, but also consistent between two different companies. Because how can you determine which company you want to invest in if they're using different accounting practices? You won't be able to judge them appropriately. So, everyone has to use the same set of rules. In addition, it also ensures that all of our accounting information and transactions are free from bias, which means I'm not going to use much of my own personal judgment. I'm going to use generally accepted accounting principles to ensure that I know exactly how something should be recorded. So, there are 11 generally accepted accounting principles. These three we've already learned about, but let's do a quick review. The business entity principle or concept says that an owner and the business must be kept separate, right? The bank account of the owner cannot be commingled and cannot be the same bank account as the business. The two are separate, which means when the owner contributes cash or other assets to the business, it's actually a transaction or a donation from the owner into the business. And vice versa, when the owner withdraws cash or other assets from the business, now it belongs to the owner and is kept separate from the bookkeeping of the business. The second principle is the objectivity principle. This one states that every transaction must be supported by objective evidence. Now, what is objective evidence? It is some type of formal documentation that supports the amount, the date, the quantity of the transaction, things like invoices. When I buy a good, it is supported by the invoice that I, in fact, you know, received and the receipt that I got when I bought the goods. That is good supporting evidence for a transaction. For an employee to be paid, they must have some type of employee timekeeping, such as a time card or a time clock. That also is very good evidence for recording payroll. And lastly, how do I know when to record revenue? Well, maybe if I ship goods, I have shipping documentation that shows evidence of exactly what I shipped and on the date and time that I shipped it. So that supports why I billed it on that day and why I recorded that revenue. So that's the objectivity principle. The time period concept says that the life of a business can be broken down into equal time periods. And it's key that they basically are equal. So the most important time period is one year because every business is judged based on a yearly basis. If you're a public company, you are also judged and you produce financial statements on a quarterly basis. So every public company must in fact disclose financial information and financial reports to the public on a quarterly basis. Now, whether or not you produce financial reports on a monthly basis is up to your business. Most businesses do close the books monthly because they need to keep a gauge on how the business is doing, all right? But you don't have to do something on a monthly basis. But again, that is another common time period. The next principle we discussed was the revenue recognition principle. And what it states is that regardless of when my customers pay me, I record revenue when I've earned it. Which means I have either performed a service and so I've earned it. Or I have, well, such in the case of a bookkeeper, you perform a service and you earn revenue in that regard, right? Perhaps I have shipped goods to someone or maybe they came into my store and they bought goods from me, clothing, groceries, whatever it is. At that moment, you have earned that revenue regardless of whether or not the customer has paid you. And I think we also learned, I know we also learned that in the last course, when someone doesn't pay you, you record something called an accounts receivable, right? And when you don't automatically pay somebody on the day that you buy goods, you record something called accounts payable. And we often give each other 30 days, sometimes 60 days to pay. That's a very common thing within business. So I don't care when we pay, I'm going to record revenue when it's earned. The next principle is the matching principle. And if you recall our Starbucks example where we opened up a Starbucks, it was important to properly match expenses with the revenues in which we had incurred the expenses in earning that revenue. So in terms of Starbucks, when I sell coffee, the expenses related to that sale are part of the cost of the barista. It's the coffee, it's the cup that I put it in, it's the salaries that I'm paying to the individual. It is the utility expense for that month, right? So all those things that are incurred at that time of that sale must be properly matched during that perspective time period. Okay, got to match the two. Otherwise, information doesn't make any sense. The next principle is the cost principle. This says that when we record purchases or anything else for that matter, we do it at cost. Because it is the most reliable valuation that we have. And what do I mean by that? So let's say we're going to go buy a car. Well, we all have different perspectives on what that car is worth. So let's say we buy a car and I say, well, I think that car is worth easily $18,000. And somebody else says, well, I think that car is worth $21,000. Well, the only way to really figure out what that car is worth, the only thing that is truly objective is what did I pay for it? What was the cost? Okay? So everything gets recorded at cost. The last principle here is the consistency principle, which states that we do the same thing month after month, quarter after quarter, and year after year. We have choices in accounting practices. Actually, there's times when you have to choose, am I going to do it this way or am I going to do it this way? And the key here is that you do it consistently from month to month, quarter to quarter, year to year. You can change a principle. You can change your practice periodically, but you're going to have to disclose it to everyone and say, FYI, I changed this and this is the impact that it had on my financial statements. However, in general, we try and keep things consistent because different practices will give us different financial results. So it's important people understand that. All right, so let's talk about some of the new principles, shall we? The materiality principle. Materiality is a little subjective, right? It's how do you know something's material versus immaterial? And a lot of that comes over time and experience. But in general, we consider something material. If a reasonable investor or creditor, if recording it one way or another would influence their decision on whether or not they want to invest in our company or they want to loan us money. So here's the key. If a transaction is material, you must follow generally accepted accounting principles because that's the rules. We have to follow it because otherwise we can influence people's decisions. If, however, a transaction is insignificant, it's not material to the books, it doesn't matter. It really doesn't. So when I was once an auditor, when we would audit, we would always find things that weren't done in accordance with GAAP and that was okay. We did, we had a list. We would put it up on this sheet with the dollar value impact, right? And we would track all the different things that we found. If the list became material to the company, if we thought when you aggregated it and you summed it all up that it would have an influence on someone's opinion of the company, whether investor or creditor, then book them properly in accordance with GAAP. If, however, they were so insignificant it didn't matter, it didn't matter. So that's the materiality principle. Full disclosure. So I just mentioned one thing that we have to disclose and that is if we change our accounting practices. The other thing that we have to disclose, and we do this in what's called a footnote to the financial statements, we disclose what our decisions were around our accounting practices. We disclose whether or not we think that we may have a potential liability. Maybe we have a lawsuit going on and we need people to understand that oh, we're being sued and we'll even go so far as to say our lawyers say we're not going to lose. So it's all good. We may actually say that, hmm, our lawyers are telling us we might lose and if we lose the range of money that we could owe is between this amount and this amount. Or we may disclose that we have been found guilty and we are going to be accruing this amount of money that we have to pay. So we disclose environmental issues that might be out there. Let's say someone has found some toxic waste and they're saying it's our fault. They're going to have to disclose that. There are many different types of disclosures. The key is we make the public aware of what's going on with our company because we want to make sure that we are not, you know, influencing their opinion of our company improperly. They need to know all the information about us. So next is the continuing concern concept. This is a pretty simple concept. It means that our business is going to go on and on and on forever without interruption. And we always assume that. And the reason why is if we didn't assume that, we would probably have different accounting practices. If I knew that a car, okay, the car that I own that I recorded at cost, if I knew I was closing my doors next month, it's not worth cost anymore. It's worth whatever I could sell it for on the open market today. So it would be worth market value. So if I don't think a company is going to continue on, values change of what I have recorded in the books. It's no longer at cost. So our assumption is always things stay at cost and we go on and on and on forever. The last principle is called the conservatism principle. When in doubt, a bookkeeper or an accountant should use this method in recording a transaction. And it means that we're going to take the most conservative approach. Our most conservative value of our assets and how we influence income. I never want to potentially overstate my income. Okay, because again, that's going to influence someone's opinion of my company. And they're going to make a decision based on that. And if I overstated my income, that could have a very negative result. If I understate my income, well, that's not good either, but at least I've got, you know, I've influenced them in a good direction, in a conservative direction, but that's not good either. So what I want to be clear here is we want to state things properly. Not understated, not overstated, but I do err on the side of conservatism. Thank you.


They've not had a driver's training program for approximately 15 years and with everything going on in today's society with texting, safety, things of that nature, the administrative staff at the school system felt it would be THE time to reintroduce Driver's Ed. So we did it for safety, we did it for the community, we did it for the parents and also the student. The student has the ability now to get good, solid training from an educated Driver's Ed teacher and it has no additional expense to the staffing at the school. They had already had somebody who was trained on hand, so why not utilize it. I think this is a good program long term that the students are going to get from a third party, maybe not from mom, not from dad, uncle, aunt, grandma, grandpa. They're going to get it from a Driver's Ed coordinator who has been trained to try to get through to kids and when they hear it from a third party sometimes, they're a little bit more apt to pay attention.


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Welcome folks, this is Tom O'Brien at TFNN. We have five days a week, we go seven hours a day, we go 24 hours a day on the internet at tfnn.com. Always remember folks, whatever you think about, you bring about whatever you focus on grows. Hope everyone's having a great day, safe day. It's making a great night, folks. You are what you believe you are. This is a great card, folks.  Humans are powerful magicians.  It's what you believe. We're a lot more powerful than we think, folks. Whatever you want, just put it in the head, man. My good eyes, let's take a look at it out here. We have the Dow Industrial's down 136. NASDAQ off 108, S&P's down 31. Gold contract down $5.50, trading at $17.26 an ounce. We have Silver up down 24 cents, $18.85 an ounce. Light Sweet Crude taken a hit. $8.51 downtown, $95.58 a barrel, notes and bonds. So 10-year note, up nine ticks, trading $18.21, the 30-year up 20, at $139.11, a good ol' king dollar, up 68 ticks, trading $108.08. The euro is at power with the dollar, one to one. The yen is at a price point of $136 to the one US dollar, and the pound is at $118 to one US dollar. iPhone number's<PHONE_NUMBER>, give us a call, folks. Want to know what's going on in your world? In the world of the S&Ps, let's take a look at them. What do you have? Bottom line, you get a lower market. You get a contraction of volume, so this is gonna get really intriguing watching how this whole thing shakes out. If we take a look at the spy, you're down 320 in the spy. We have 36 million shares, yesterday we did 58, so we're not gonna basically do, we're gonna do 36, 45, yeah, about 45 million shares. And the number to keep your eye on now, there's two different numbers inside the spy, as well as the queues that we're gonna watch. So, inside the spy, it's 381.98. What that is, that is the high of July 5th. That's how we start going up, okay? Now, where it can definitely get to is the 380, oh, this is even better. Oh, get down here first, interesting. So, picture this, the swing low, which has 112 million shares of the last leg down, right? The high of that is 380.65. We did 380.74. So, the way that works when you're trying to test something is this. If it doesn't get there, then you would go right to the next higher bar with volume, which is the bar that was on the 5th. And that'd be 381.98. So, those are the two numbers, and if it doesn't get down to the first number I talked about, you'd want it to close over the 381.98 if you're bullish and you're looking for a bounce. That's how that baby's set up. We go into the NDX 100, the three queues, same type of set up in the queues. Queues are gonna have a little more volume, but they're not gonna have more volume than yesterday. So, the queues are down 311. Yesterday, we did 55 million shares. We're gonna do around the same. Now, the queues are going into the bottom bar is, we're not gonna make that bottom bar. This is the bar we want, right there. So, it's 28708. That's the number to keep your eye on. If we can close over it, you'll get a bounce out here tomorrow. Now, if you don't close over it, it's gonna go right after that swing low that was established out here on the 30th. This is gonna be really cool watching how this whole thing shakes out because what you have here, this is basically a consolidation you're going back and forth. The volume characteristic is okay, which way are you pushing and what type of force do you have on that push? That's what this comes down to. Gold, we're gonna take a look at the gold contract out here, bottom line, gold's breaking lows and it has volume. Now, this is really intriguing because we have 224,000 contracts. That's a huge amount of contract volume folks. So, there's buyers down here because if that was a one-way trade, you get a big expansion of volume and that could get taken apart in a second. Now, inside the gold market, what I'd be looking for is a close today above 1730.70. It's only four bucks away but that's gonna be a hard four bucks to get, I can tell you that. But bottom line, that's how it's set up. And we get over to Kingdala. We take a look at Kingdala out here. Well, we have a Kingdala. This is hanging tough at all, not all-time highs, but all-time highs to the last 20 years. And you get Kingdala bottom line ahead of price point today of 108, 562. Right now, we are trading out at a price of 108, 113. So, a lot of moving pieces out here. Let's go take a look at that oil market. So, oil, you know, you talk about a downdraft. Man, oh man, this is about as intense as you can get. Just giving it all back, okay, last consolidation. So, we have done 357,000 contracts. Let's take a look at this. Put this up here. Last time we're down. So, the swing low there is 380,000, and it's 9657. So, you broke it. You broke it with 350. You get 380. Yeah, this thing is 7, it wants to go low. This thing is there, like, it's really good. Where's the swing? 90, yeah, 93 would be the next move. 93 would be the next move. And, you know, folks, I want to thank everyone out there, you know, so check this out. This is pretty cool, man. You know, we've been on YouTube for a while. No doubt, and we do so many shows, okay, so we get a lot of views, but check it out. We reached five million views yesterday. Yeah, five million. Now, that's cumulative, but it's still five million views, man. I mean, pretty cool. So, we are psyched. There's no doubt about it. And I want to thank all you Tigers and Tigers who's out here because without you, we wouldn't have a job. That's the bottom line, you know. And in that context, you know, bottom line is that, you know, when I did that workshop, folks, I did a workshop and what we did do is that the workshop is archived. And if you'd like to get that workshop, the last workshop that I did, bottom line, you can, there's a full archive out there. When you get it, you know, it's time in the trade mythology, you know, goes through the whole bit. It's about two and a half, three hours, and you get a book with it. So, you go into services and you go into services, you'll see it right there. If you decided that you'd like to get that workshop, go through that workshop, you know, with price and volume. Stay right there, folks, who come right back. We have the Dow Industries right now trading down 132, Nasdaq 107, S&P's down 30, and Microsoft. Microsoft is a culprit out here for, you know, a lot of these indices. Stay right there, folks, who come right back.