Hello and welcome to the session. This is Professor Farhad and this session we would look at the statement of comprehensive income and reclassification adjustment. This topic is covered in intermediate accounting and generally speaking this topic gives students some issues because the statements of comprehensive income is fairly new to the students and reclassification adjustments require a prior knowledge. So basically two topics that are fairly new and they give students some headaches. Obviously these two topics are covered on the CPA exam, the FAR section. As always I would like to remind you to connect with me on LinkedIn if you haven't done so. YouTube is where you would need to subscribe. I have 1600 plus accounting, auditing, finance, and tax lectures. This lecture will go under my intermediate accounting and I have hundreds of intermediate accounting lectures. Please, if you like my lectures, please like them. It doesn't cost you anything. Share them. Put them in playlists. If they help you, it means they might help other people as well. Please connect with me on Instagram as well. On my website you will find additional resources such as PowerPoint sites, true, false, multiple choice, exercises. If you're studying for your CPA exam, 2000 plus CPA questions plus many exercises that are considered quasi CPA simulation. So let's start to talk about the component of other comprehensive income. In other comprehensive income we learn in a prior chapter that we have one and two step approach. The one step approach and the two step approach, basically the presentation, we can show comprehensive income in a combined statement of income and comprehensive income. So this is one statement or we can show comprehensive incomes in a separate statement starting with net income. Simply put, let's take a look, visually let's take a look at them and this is we're combining the two. This is the income statement. Then we have the other comprehensive income than comprehensive income or we can have two separate statements. This is the income statement separately. Then we have the comprehensive income statement starting with net income, which is two. This is one. This is two. And this is only one. Okay. So those are the two approaches. Now the best way to approach this because this is a complete comprehensive income statement. The best way to approach this is to start from scratch. So what I'm going to do, I'm going to start from scratch, building a balance sheet to get to the comprehensive income statement section. Then we'll look at the reclassification adjustments because it does deal with comprehensive income. So understanding comprehensive income statement before you get to the reclassification makes your life much much easier. So to illustrate the concept, let's take a look at an example. Assume that on January 1st, Hinge Company had cash and common stock only at their balance sheet. At that date, we had no assets, no other assets, liabilities or equity. So simply put, we are looking at a simple balance sheet. We have cash of 50,000 and we have common stock. That's it. Now what we did is we took the cash. We took the $50,000 cash and we bought investments. So after with the purchase, we no longer have cash. Now we have debt investments of 50,000 and nothing else. Practically a simple balance sheet. This is on January 2nd, the following day. That's what we did. Now we have a debt investment on the books with a cost of $50,000. Around mid-year, June 30th, we sold $20,000 of the available for sale securities for $22,000. So of the $50,000, you remember we bought $50,000 worth of securities. We sold $20,000 of them and we sold them for $22,000. What does that mean? It means we had a gain of $2,000. This is a realized gain. Remember, realized gain goes on the income statement, $2,000. So make a note of it. Also because we have those debt securities, we received $3,000 in interest. Well, that's good. If we receive $3,000 of interest, that's interest income that also goes on the income statement. So at the end of the year, if we sold $20,000, we must have $30,000 of that investment. And this is what our portfolio would look like at the end of 2020. The cost is $30,000 of the securities. Now they have a value of $34,000. What does that mean? It means we have an unrealized gain of $4,000. That's unrealized versus, so let me highlight and you should know what realized versus unrealized. Unrealized means it's a gain that's on the books that we have not sold it yet. Okay, $4,000. Now we need to make an adjustment to reflect that net unrealized gain of $4,000. Now we need to make an adjustment to reflect this $4,000 gain. We're going to debit fair value adjustment, $4,000, credit unrealized holding gain or loss equity $4,000. If you are lost, stop. If you don't know what this is, we are adjusting our portfolio to market, please, in the description, look at that prior video to learn how to do this because if you don't know how to adjust your portfolio from period to period, this is period one, okay? And you're going to be lost in this lecture. So go ahead and look in the description and I will have a video explaining how to do so. Okay, so let's take a look at what our financial statements would look like. Well, we have an income statement and what goes on the income statement, two things, the interest revenue of $3,000 and the realized gain of $2,000. So our total income is $5,000 for the period. Now we have statement of comprehensive income. What goes on the statement of comprehensive income? We're starting with net income, $5,000. Then we're going to add the $4,000 of unrealized gain.  So we're going with the two-step approach. This is one and this is two. Also, if we want to be a little bit more technical, let's take a look at the statements of stockholders equity and we're starting with the balances, common stock, nothing for retained earnings, nothing for accumulated and equity was $50,000 at the beginning. We had net income of $5,000 which will increase retained earnings. Then we had the gain from the portfolio, other comprehensive income and the ending balances will be $50,000 stock, $5,000 retained earnings, $4,000 accumulated other comprehensive income in total of $59,000. Now let's take a look at the balance sheet when we started, which was clearly very simple. We only had cash and common stock, asset and common stock. Now at the end of the year, we have $25,000 in cash. We still have that investment of $34,000, common stock, $50,000 retained earnings, $5,000 and accumulated retained earnings. Now we all know where all these numbers are coming from. This is from the sale of stock plus the interest. Remember, we sold them for $22,000 and the interest was $3,000. This is $50,000 original cost. We sold the $20,000. The remaining was $30,000 and the remainder we added $4,000 of increase in value. We have $34,000 retained earnings, $5,000 from the net income and the $4,000 from the adjustment of the portfolio. So this is the accumulated other comprehensive income of $4,000. So hopefully now after going through this simple but I believe powerful illustration, we do understand where accumulated other comprehensive income, where does it come from? So this is a simple example. Now the next example I'm going to work is multi-year. So I was going to show you from year to year what's going to happen. Now we're going to start this example. Here's what's going to happen. When the company sells securities during a year, double counting of the realized loss or gain and comprehensive income may occur. What does that mean? Sometime, not sometime, at the end of the year you might have an unrealized gain on a security that sits on the balance sheet. Then you're going to sell that security and when you sell that security, let's assume you sold it at a gain. Now you have an unrealized gain on the balance sheet and again on the income statement. What we have now is double counting. So double counting result when a company report unrealized gain or loss in other comprehensive income in a prior period and report those gains and losses at part of income in the current period. So it gets reported twice. So what do we have to do? We're going to see what we have to do. We have this reclassification adjustment. I'll show you how it works and this is basically what this whole thing is about. So starting with a portfolio at the end of 2020, so this is a different example, we have two securities, Lehman bonds, 6% bond and Woods company bond. The reason I put a star here because I'm going to be selling Lehman bonds. I just want you to make a note of it. Lehman, we paid 50,000 for them. The fair value is 105. We have an unrealized holding gain of 25. Woods, we bought them at 120. Fair value is 135. We had an unrealized gain of 15. Total portfolio, we have an unrealized gain of 40,000. This is year one. There is no prior balance in the fair value adjustment balance. Let's book this entry. We debit fair value adjustment, 40,000. Credit, unrealized holding gain or loss, 40,000. Again, I'm going to ask you to stop if you don't understand where this is coming from. I'm not going to explain it. See in the description, you need to learn how to adjust your portfolio to market. So this is the year one adjustment for the portfolio. So let's take a look at the statement of comprehensive income. Let's assume this company, open company, we're going to call it, report net income of 350,000. Let's build the statement of comprehensive income, three headings, the period. We're going to start with net income, 350, which is given to us, plus other comprehensive income of 40,000. Now, you have to understand that on the balance sheet, we're going to have open company report on the balance sheet. It's investment of 240,000, which is the 200 plus the fair value adjustment of 40. So on the balance sheet, let's take a look at this. We're going to have 200 plus the 40, which is 240 on the balance sheet, the investment. That's on the balance sheet. Now, what needs to be done too, we need to transfer unrealized holding gain equity to accumulated OCI. We need to accumulate OCI. So OCI goes to accumulated OCI. So OCI here is we have it was a credit. So notice we credited, notice here unrealized holding gain or loss equity was a credit. Now we need to debit it and transfer it to OCI. So simply put it went from OCI, which is unrealized holding gain or loss as an OCI account to accumulate it to A OCI. So we transfer the 40,000 to accumulated other comprehensive income. Simply put, if you want to see on a T account, first we debited fair value adjustment 40 credited unrealized holding gain or loss 40 to adjust the portfolio. Then what we did, we took this 40,000 to OCI. So we debited OCI in credited accumulated A OCI. So we transfer it to 40. Now this is, let's make the balance zero on the credit side. So this is basically what we did. We transfer it to 40,000. This is at the end of year one. Now, year two, August 10th, year two, which is 2021, year 2021, open company sells at Sleeming. Remember I told you I'm going to sell Leeming. That's why I made the note of it. For 105, realizing a gain of 25,000, which is 105 minus 80 of the cost. So we debit cash 105, credit that investment 80,000, credit the gain, which goes on the income statement of 25,000. Now remember this gain two is sitting on A OCI. So technically kind of we're counting in a sense the gain twice. It's on two different places. You're going to see what's going to happen. Okay, now let's look at the portfolio at the end of 2021. At the end of 2021, we only had woods left. We did not buy any new securities. The cost of the wood is 120. The fair value is 155. We have an unrealized holding gain or loss of 35. Now again, we have to make the appropriate adjustment. The prior balance was a gain of 40. Now the gain is 35. So we need to make an adjustment for 5,000. Again, if you don't know what you're doing here, this is when I say stop. So I need to reduce my unrealized holding gain or loss equity by 5, credit fair value adjustment by 5. Okay, so this is my 2021 adjustment. So this is the statement of comprehensive income assuming the company made 720,000 in net income. Then we're going to add, now we're going to subtract unrealized holding gain or loss because we had 40,000 in gains. Now the gains went down to 35. So we have losses of 5,000, which is reflected here, minus 5,000 of other comprehensive income of 5,000. Now remember, this other comprehensive income will have to be transferred to accumulated other comprehensive income. So this is OCI. We'll have to be transferred into AOCI. So let's do that. So year two, what we did is we we credited fair value adjustment. We credited fair value adjustment right here and we debited unrealized holding gain or loss. What do we do next? We're going to transfer this 5,000. We're going to credit unrealized holding gain or loss and we're going to debit accumulated OCI. So this transfer to OCI. Now in AOCI, AOCI, we have 35,000. In fair value adjustment we have 35,000 and we have a gain of 35,000. So this is the adjustment that I just did. I debited accumulated other comprehensive income and I credited unrealized holding gain or loss. So I showed you this on the prior site. Let's go back and see it. I'm going to highlight it in yellow because I showed you on the T account before. So I transferred the 5,000 to AOCI from OCI to AOCI. Now at December 31st, let's take a look at what we have. At December 31st, here's what's happening. At December 31st, open company report on its balance sheet that investment of 155 because that's the one that's left the cost of 120 plus fair value adjustment of 35 and accumulated other comprehensive income of 35 which is I showed you. So and this is the entry to transfer. Now what we need to do, we need to explain, we need to explain that 25,000 of the gain was removed from AOCI. So let me show you what really happened behind the scene. Although the journal entries did not show you but I'm going to show you. So on the notes of the financial statements companies are required to take out the prior gain. The gain that was counted twice and the gain that was counted twice is this gain 25,000. So let's see what's going to happen now. So the gain on the income statement we don't touch because it's closed and we moved on. So this is the balance at the beginning AOCI. The beginning was 40 and the ending was 35. Let's take a look at it one more time. Please make a note of this account. The beginning was 40 when we transfer year one then transfer year two. The ending was 35. But what really happened is this. So this is I'm going to show you exactly what really happened. What really happened is we added $20,000 of the current period other comprehensive income. So we added OCI, 20,000 then we had to remove, we had to deduct. Notice it's a minus 25 for the realized gain. So all in all is we reduced it by five. But this 5,000 took into account, kind of took out the 25. So let me show you from a T account what happened really. Okay, so you have to go back and follow with me. Okay, we started with debited fair value adjustment 40, credited unrealized holding gain or loss 40. This is for year 2020. We had $40,000 in gains. Then the second thing we did is we transferred it. We debited unrealized holding gain or loss and we took this amount to AOCI. Therefore the balance was zero. The balance was zero. Then in year 2021, we booked the gain of 25,000 when we sold Lehman bond. When we sold Lehman bond, what should have happened is this. When we sold Lehman bond, we needed to go back to this 40,000 right here, accumulated other comprehensive income and back out of it 25,000 of the gain because this gain, this 25,000 is counted here. And now it's counted here. It's counted in two places. So what we needed to do, we needed to remove this 25,000. Therefore, what we do is we debit accumulated other comprehensive income. We reduced accumulated other comprehensive income. The balance became 15 and we credit fair value adjustment. We credit fair value adjustment. Now the balance and fair value adjustment is 15. So the balance 15, the balance is 15. Then what we need to do is we need to ask ourselves when we get to the 2021 portfolio, 21 portfolio, it says we should have a gains of 35,000. Well, there we go. If we have, in the fair value adjustment, a current balance of 15, and we need the balance to be 20, what does that mean? It means we need to increase fair value adjustment by 25. So for every debit in the fair value adjustment, the corresponding credit is unrealized holding gain or loss. Now, if you are lost at this point, again, you have to see how we adjust the fair value, adjust the fair value from the prior session. Therefore, we debited fair value adjustment. We credited unrealized holding gain or loss. Now, the balance is 35. This is what we needed to do. We need to have 35,000 of gain reflective in the portfolio, which we do. If it's a debit balance and fair value, remember, fair value, if we have a debit balance, it means we have a gain and the gain is 35,000. So the fair value adjustment is correct. Now, we only have an AOCI 15,000. Once we close this 20,000, once we close it to OCI, we debit unrealized holding gain or loss and credit OCI, we are back to 35,000 to OCI, which it should match fair value. So those two should match. 35 of gain, 35 of gain. So simply put, what we did is we removed the gain indirectly. So let me show you basically what happened. If you look at it, notice, if we take, here's the, let me show you the $5,000 adjustment, what we did here. If you really think of it, this negative 25, credit 25, debit 25, net is credit five. You see that those two, I'm going to highlight them in yellow, those two entries, credit 25, debit 20, the net is five. The net is 5,000. Credit 20, debit 20, the net is five. Therefore, we credited this account five. We debited this account five. So this is the net. This is the net of every, this is everything, the net. But what we did earlier in this entry, I showed you the 5,000, but I showed it to you clearly. So the 5,000, you remember the net, notice that this is the net, and this has end up to be the net. But I wanted to show you the last, the last entry to show you how the 25,000 was taken out. Okay, so this, so this page here is just going to show you that the 25,000 was taken out. It was taken out out of AOCI, so it's not double counted. So I just wanted to show you how it works technically, technically. Okay. In the next session, we would look at transfer between categories, between available for sale versus trading versus health or maturity. As always, I would like to remind you to like my lectures if you like them. I strongly suggest you visit my website for additional resources, PowerPoint slides through false multiple choice. If you're studying for your CPA, you are investing, making a lifetime investment. Make it properly. It's worth it. Study hard. The counting is not easy. But if you spend the time, if you spend the effort, you will do fine. Good luck.


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Hello friends, I am Sanjay Gupta. In this video, I am going to demonstrate you how you can count number of spaces in a string. Before starting, you can note my information. You can follow or subscribe my YouTube channel through the URL youtube.com slash sanjaygupta underscore tech school. You can download my programming app, Techimus that is available on Google Play. Now here I am going to implement a code with the help of C programming which will count number of spaces available in a string. So first time, including a header file that is STDIRotage. Then I am defining a function main. Inside main function, I am declaring a string then variable I and counter variable, which is initialized with 0. Now with the help of printf, I am going to display the message enter string on console. To read the string, I am using gattus str. So gattus function will read the entered string and that string will be stored inside str. Now I am applying for loop initialized with 0. Its condition is str of i not equals to null and then i++. Inside this loop, I am applying if condition which is checking whether str of i double equals to space or not. So I have applied space in single quotes because space is also a character. So if str of i is equals to space, then C variable will be incremented by one. Otherwise not. So with the help of this if condition, I am able to count number of spaces and counted value will be available inside C. After completion of this for loop, I can print the value of C which is containing number of spaces. So I can print spaces equals to percent and then C and return 0. So this way with the help of this for loop, I have checked a condition whether string is containing space or not. If its index is containing spaces, then I have incremented counter variable and after completion of loop, I have printed value of C on console. Now I am executing this code. So here I am going to enter a text. India is my country. So you can see India, then space, then is, then space, then mine and then space. So I have entered spaces three times. So the program is working properly. It is showing the correct result on console. So this way with the help of this example, you might have understood how we can count number of spaces which are available in a string. If you want to watch more programming related videos, you can follow or subscribe my YouTube channel through the url youtube.com slash sanjay gupta underscore tech school. You can download my programming app Techimace which is available on Google Play. Thank you for watching this video.


That brings us to the final question of basis sets which we have been trying to avoid because it is too technical. So basis sets are usually atomic orbitals that we have discussed but of course you can use any basis set. Before I say basis set there is nothing sacrosanct about basis set, chemists like to use atomic orbitals. So I should mention and that is why we have taken a general non-orthanormal basis set but your A mu, A nu could have been anything. So normally we would like to use atomic orbitals and the orbitals which are eigenfunctions of atoms are called the slater orbitals. So it is basically called slater orbitals. So one example is hydrogen atom, you have already done slater orbital. So slater orbital let us say 1s function, let us take a 1s function, a slater function. We need not even worry about 1s. It can be 2s, 1s, they will have a similar structure. So let me call it 1s though.  So this is let us say 1s function centered on A. So this would be a typical form of a slater function. So this is basically some constant, again I do not want to write the details but there are some constant. If you look at the hydrogen atom it is very similar, you have exponential minus r, exponential minus r. So in general this slater function can be like this. I have written it in terms of a vector again for generality, for hydrogen atom for example you just have r which is a scalar quantity number and then you can write down the integrals. The problem with the slater functions is that they are not very easy to manipulate and that is the reason people go to what is called the Gaussian functions. The Gaussian functions are easy to manipulate. So let me write down the form of a Gaussian function, again barring, so phi Gaussian function S type, so S type centered on atom A again.  So just as here I made it scalar by taking modulus, of course for hydrogen atom we do not write rA explicitly because my origin is 0, 0, 0, so I do not write so we just get exponential minus r. So the difference between Gaussian and scalar is just this, that you have a square here and you do not have a square here and this makes a lot of difference but we have to understand why should I use a Gaussian because obviously slater functions are better. The problem with the slater function is the following, that when I calculate let us say mu, nu, lambda, sigma integrals, so mu can be centered on A, nu can be centered on B, lambda can be centered on C, sigma can be centered on D, in general when a polyatomic molecule, so these are integrals and each of them can be slater although I have written only S type, you can write P type, D type and all that, P type, D type will have angular parts and so on, it is not important for the understanding. So these kind of integrals are called force center two electron integrals, I hope it is clear why it is called force center because each of the four atomic orbitals are centered on four different atoms, A, B, C, D, so they are called force center two electron integral. These integrals are considerably complex to evaluate because of the fact that each of them has different R A, R B, R C, R D, so they become computationally extremely expensive and that is the reason people did not want to use slater function. On the other hand if I use instead of slater function Gaussian functions, then these integrals should be very easy to evaluate for a very simple reason because Gaussian functions follow a very interesting theorem, so which I will write the theorem. So let us see that, let us say that I have two Gaussians, so let me first state the theorem, so let us say I am only talking of S type Gaussian with a center alpha, with a exponent alpha and a center R A. Now let me write away tell some of the nomenclatures that we are going to use, this is the center, I hope it is clear that is the coordinate, this is what is called the exponent, this is a very important name because it is exponential, under exponential, so this is generally called exponent. So let us say that I have two one Gaussian, S type Gaussian with exponent alpha and a center R A, so I am not going to write the full thing, so that is clear. I multiply by another S type Gaussian which has an exponent beta and center R B, so just as mu and nu, you have a center A, center B, assume instead of slater they are Gaussians, so then what I am saying that the product of this is also a Gaussian and exactly S type with some exponent P and a center R C, some C, R C. Now this is an excellent theorem because this essentially tells that as I keep multiplying, let us say coordinate one, so I am going to multiply mu and lambda, then what will happen is that this into this will become one Gaussian on a particular center, this will become another Gaussian on a particular center because they have coordinates and difference, so I cannot multiply one and two and the entire thing will then become two center, two electron integral. I hope you understand except the centers have changed, so for example what is the center here, so first of all P will become alpha plus beta and that is very easy if you do the multiplication you will see P becomes alpha plus beta and R C becomes alpha, it is a alpha times R A plus beta times R B, it is actually weighted average of R A and R B divided by alpha plus beta, so note that this is weighted by alpha, the other one is weighted by beta, it can be shown that the new Gaussian has an exponent alpha plus beta and it is centered on alpha R A plus beta R B times alpha divided by alpha plus beta, so this property of the Gaussian makes these computations extremely easy because now you have only two center integral, so you have to just multiply your coordinate one A and C, coordinate B and D, so between A and C you will get some center, it does not matter A prime, between B and D you will get some B prime and the entire integral will be a two electron integral on two Gaussians, so there will be no longer four Gaussians because the product is one Gaussian, so I have already simplified, so there will be only two Gaussian one by R 1 2 integrated, so this makes it much simpler to evaluate, much faster, computationally much simpler to evaluate because of this theorem of the Gaussian functions, so that is the reason atomic orbitals have to be used as Gaussians, but how? The question is atomic orbitals are not Gaussians, actual atomic orbitals are slater but you can always say that no, I need a basis, so I do not care, but then the chemistry will say is it a good basis, so we must go back to the atomic orbitals and see what can I do to express atomic orbitals in terms of Gaussians, can I do anything? First of all there are two important differences between a slater and Gaussian functions, so that is something to be understood, so these differences take place at r equal to 0, so typically at the nucleus of that center, r equal to 0 is essentially nucleus here or at r equal to rA and of course at r tends to infinity, so this I can actually say 0 or rA, I mean depending on what is the atom center and when r becomes infinity, so the important property, the slater function derivative with respect to r is actually non-zero, whereas if I do Gaussian function derivative at r equal to 0 with respect to r at r equal to 0, I should write that, at r equal to 0 or rA whatever is actually 0, so this means my Gaussian cannot represent the slater function properly, if this is the physics, this is missing a very important physics at r equal to 0, further the Gaussian function decays more rapidly than the slater function and this has a connotation at r equal to infinity, in the limit r equal to infinity it has a problem, what do you mean by decays? Decays essentially means because it is square, r square, here it is r, so all of you know exponential minus r square will decay much faster than exponential minus r, so if slater decays like this Gaussian will start to decay something like this, so it does not represent the physics of the slater orbital neither at the origin of the atom, so when I say r equal to 0 it is actually rA or r minus rA equal to 0 whatever, nor at r tending to infinity, of course the intermediates are also different, but these two differences become extremely difficult to handle, if I just write MU as a Gaussian then I will miss the physics, so essentially I am not using atomic orbitals and that was the purpose of using the atomic orbitals as the basis, I am not using of course you can argue that does not matter, I just have a basis, but then I do not know how good is the basis and how many functions I have to use, I wanted to use slater only to get a good basis, then of course the chemistry are clever, they said okay let me map a slater, a slater cannot be a Gaussian, but let me map a slater as a linear combination of Gaussian, a linear combination of Gaussian function, so let us say I have a S type slater, can I write this S type slater as a linear combination of several S type Gaussians, now in principle it is possible because they are two different functions, but the idea is again mathematics, I am representing one function as a linear combination of another set, I do not want to bring that linear combination inside the Hartree-Fock, so what we do is that do an atomic calculation beforehand and find out this linear combination and fix it, so this linear combination is pre-decided before I start the calculation, so that today has become part of the basis set, so I will explain that little bit you know without going into details that this becomes a part of the basis set, for each atom I know what is hydrogen 1S or what is carbon 2S, carbon 2P, how to expand that into a combination of Gaussian I first decide even before I go for a calculation, let us say I want to do a methane calculation, I should find out the expansion of carbon 1S, carbon 2S, carbon 2P etc in terms of the Gaussians before I start the calculation, so I will do a separate calculation for atoms, same thing for the hydrogen and these are already pre-decided, people have actually worked out lots of calculations for atoms and have pre-decided, so they then become part of the basis, so then we say that these integrals are slater but we will not use the form of this slater, we will write them now as this combination of Gaussians, each of them, so I will of course have a little bit more problem, the integral will not be so simple but will be linear combination of several Gaussian integrals and each of the Gaussian integrals can be done fast, so the whole thing can still be done quite quickly, so that is the whole idea of the computation, so I will explain that how do I write this as a linear combination, of course the linear combination by itself brings in a new dimension to the basis set, so one dimension was what is MU, atomic orbitals, what atomic orbitals will come to that but each atomic orbital also now I do not know how to represent, how many linear combinations, so that brings a new dimension to the basis set, so then the basis set itself now has two parameters, one is the number of MU, number of atomic orbitals that I want to use and for each atomic orbitals how many Gaussians, these two together becomes my basis set, so what I will do now I will explain in a simple manner by taking examples, so I hope I just wanted to tell you why Gaussians, one Gaussian per se is not good because they have totally different property from the slater but a linear combination is very good, so let us see that I want to do a calculations, I want to go back to my methane calculation as an example and I first decided my basis sets, atomic basis sets are carbon 1s, carbon 2s, carbon 2p, let us say I just stop here, please note however that there is no reason to stop here because when I did a molecular orbital as a linear combination of atomic orbitals it must be as large as possible, so I would in principle like to have carbon 3s, carbon 3p, carbon 3d and so on but let us assume for the time being that I stop here and I must say that you must go at least up to here, otherwise results will be very bad for a very simple chemistry reason that this is the balance, you know you can, you need not worry, so I must at least take up to 2p and then you can take more, so let us assume that I am taking up to 3p and then I would also take in the same spirit hydrogen 1s and then I have hydrogen 2s, 2p etc. I can take more if I want but let us concentrate on this set, so this is basically just the balance, balance only whatever is actually participating in the bond, so let us assume I take this but here itself I have first a choice, I can go further, okay, then my choice is how do I expand carbon 1s, carbon 2s, carbon 2p in terms of Gaussians, how many Gaussians? Similarly hydrogen 1s, how many Gaussians? How do I expand? When I expand in terms of Gaussians remember the Gaussian has an exponent and a coefficient of expansion, so there are 2 parameters, so for example carbon 1s can be written as a linear combination of Gaussians gf, sorry Gaussian function s type with different exponent alpha i, so that is one way to write it, so this is my s type Gaussian with different exponent alpha i, for each alpha i I have a linear combination of di, this i can be let us say 1 to k, so what this essentially says that I have decided to expand the atomic orbital of carbon 1s as a linear combination of k Gaussian functions, k number of Gaussian functions, each of them is of course s type with alpha 1, alpha 2, alpha 3, alpha k as exponents which again I choose, of course center is same, yeah center will be always r a, whatever is the center of this carbon 1s Gaussians will be centered exactly on that, so that is needless to say because obviously otherwise they will not even represent, so I can make k number of Gaussians to represent carbon 1s, then I can represent carbon 2s, for carbon 2s I can include more number of Gaussians or less number of Gaussians, it need not be same number of k, so I can use some other number, so let us say some l whatever or k1, k2 whatever d equal to i equal to 1 to l again di, so Gaussian function s type with some other alpha i and I can keep doing it, so you can now imagine why there are so many basic sets, because first of all I have a choice here and then I have a plethora of choice here how to expand, but these are pre decided, remember these things will not come in the SCF calculation the d and alphas, they are pre decided, so I am going to simply use them in calculation of the two electron integrals or one electron integrals, s type, that is of course by symmetry, I am not going to expand in s types later by p type Gaussian, that is meaningless, it will become actually 0 the coefficient, expansion coefficient, so I am always going to, so if I have p type I am going to use p type Gaussian, more interestingly even before I do that the valence set itself is modified saying that I can use more number of valence orbitals and that is very strange, how can you have more number of valence orbitals, what they do is that for example and this is very typical basis I use a carbon another valence carbon I call it 2s prime and another 2p prime, this is a very typical valence basis set and each of them would be expanded 2s and 2p are normally expanded by the same number of functions, 2s prime and 2p prime are also expanded by the same number of, this is one type of basis set, again it does not matter you know I am just telling you one basis set which I will explain tomorrow, these particular basis sets, so hydrogen also you have on a prime for example, these particular basis sets are called double zeta valence basis set, I think by the name it is very clear, you know most of the names are obvious d z v which means double zeta means I have doubled them, this zeta is just this zeta or I can call it zeta whatever to make sure, slatter is zeta you know it is just an exponent name, I mean these are, so I have 2 zeta functions, each of them will be expanded by any way I want, now normally this is a basis that John Pope, no this is a basis that yeah John Pope and many others actually did, Huzinaga and Dunning was the first to do it, what they normally do they have found that this set of 2s and 2p are expanded by in one particular way number of functions and this is done by another particular way and I will explain that with a specific basis and so on, similarly hydrogen 1s, 1s prime can be different but s and prime and unprime are different, so I will particularly give you one basis set tomorrow, just the number I am not the exact values of alpha that is not important, so to show that how the basis sets have been constructed, yes, yeah so even before I expand them in the Gaussian functions, the valence set itself is doubled simply because I need more functions, so I also said that atom in the basis set more the merrier, remember the simple philosophy, more you have better you are, I can even have carbon 2s double prime another set, carbon 2s double prime, 2p double prime, quite clearly this will become triple zeta, TGV, you have heard all these nomenclatures, so I am just kind of telling you, the POPOLU is somewhat different nomenclature, this was actually done by Huzinaga and Dunning and POPOLU is a different nomenclature, yes, by atomic calculation that is separately done, so atomic hot refog they fit it, basically it is fitting, yes so this is a lot of trial and error have gone on fitting, so parameterization, so first they see that after how many numbers is not important to add more, so I am not going to go, it is a very dirty thing and whole of 40s, 50s people have done so many paper just fitting, how many Gaussians fit into a slater well as well as possible, but again well is a relative term, to you what is well may not be well to me, I will add more, so that is how 631g, 431g, stars all this will come, star star is completely different when you add this, then you become what is called polarize functions, so I will talk about the later, okay, so I think what I am going to do that I have just given a general philosophy, I will take up couple of basis sets, one is Huzinaga Dunning, this is Huzinaga Dunning basis sets, another is POPOLU basis set, they are actually identical in terms of numbers, but this exponents and the coefficients may be different, see 2s and 2s prime have different Gaussians, 2p and 2p prime have different Gaussians, but number of Gaussians between 2s and 2p are same, I mean this is not important, I mean this is what Dunning and Huzinaga use, you can use a different, everybody can have their own Gauss basis set, you can say I do not follow it, but they found that the results are nearly equal, these are all trial and error outcomes, so what I am going to tell there is no rational, there is a computational results which are people have done and there is an outcome which actually tells some famous basis sets which are reasonably good, so I am going to only discuss this, so one is this DGV and TGV type of basis sets which is Huzinaga Dunning, other is this 321G, 431G, 631G kind of basis set which are POPOLU basis set, so what I am going to just discuss is these two types of basis sets, okay, but you can keep on having many, many basis sets and then I will discuss what happens when you add this which are basically polarization functions which you can add to either of these basis sets, okay, so these are the and that should come, because if you want to discuss variety of basis sets it just continues, I mean it is not of interest, but as long as you know that they are by trial and error, people have actually found out and the, there is a basis set library, so you can go and pick up those exponents, yes, yes, yes, yes, yes, yes, yes, yes, no, you can have more, something else, yes, no, accurate is always more, more number, more number and different, why you, yes, you want to make them equal, no, no, obviously they are different, variationally they are more flexible, so energy will be always minimum if you give more and more variation flexibility, moment you are constraining it is not good, but the people constrained simply because if they do not want to have too many Gaussians and it all depends on what is the accuracy of the results, so this is a trial and error, but if you ask me a philosophical question which is better, I would of course say that everything should be different, yeah, ideally everything should be different, yeah, construct what, no, everything can be written in terms of some of the Gaussians, yeah, once I calculate the integrals, these are now my integrals which is, which will be written in sum over all blah, blah, blah Gaussians which I will write, I will expand and those these are known, alphas are known, so they are once and for all construct, constructed, so when I said calculate one and two electron integrals, this means I am actually calculating this, it is linear combination and all that are put at the back end of the computations, so they are all done, first Gaussians are done, multiplied, then I compute this and that's it, finally I use them all the time, I don't you go back to Gaussian again, I don't go back to Gaussian, I just have to do it once, yeah, yeah, yeah, yeah, yeah, yeah, yeah, yeah, yeah, yeah, so now I don't go back, I have to calculate only once the integral evaluation, so when I gave you a step, calculate one and two electron integral, in that step all this is done, after it is all Slater, oh Slater or whatever, I am not using Slater, okay, in fact there is a name for it I will tell you, contracted Gaussian, these mu nu are no longer called Slater, they are called Cgf and these these functions which are actual Gaussians, they are called Pgf, primitive Gaussians, primitive means raw Gaussians, they are contracted in linear combination, so we finally our basis sets are no longer actual basis of atomic orbital, they are actually basis of Cgf, contracted Gaussians and we assume this later, that's it.


కింటికికారిలెలులునాకావరడతోటారావరాఎనిపినంటా. కింట్మనానాకారికికినాకియతరిహలని కపరరంతోటిక౿కికా. The African continent would remain in chains till it breaks free from the shackles of the criminal enterprises of drug barons and syndicates of illicit drugs. The Nigerian leaders sounded the warning in Abuja when it declared open the first meeting of the heads of national drug law enforcement agencies, Africa. The president who was represented by Vice President Kashim Shetima at the event observed that Africa was at the mercy of a threat that knows neither race, geography, gender nor social class. If we don't dismantle the criminal enterprises that threaten our future and build a brighter tomorrow for all Africans who remain in chains in a disease and immoral world, as will our children and our great grandchildren. He further stressed the need for the antinacotics agencies to consolidate established contacts, strengthen operational existing partnerships and cooperation among them at the sub-regional and regional levels. This administration will continue to provide the necessary support, motivation and tools for the NDLEA to fulfill its mandate. We understand the connection between the success of the Pied against substance abuse and illicit drug trafficking and the attainment of a number of goals on our socio-economic and security agenda. Welcoming guests earlier, Chairman of the National Drug Law Enforcement Agency Brigadier General Buber Mawa retired stated the stakeholders commitment to addressing the world's drug problem. He noted that Nigeria will continue to uphold the objectives of multilateral organizations dedicated to combating drug trafficking and related crimes. He emphasized the need for global partnerships in addressing drug trafficking and other vices, noting that world's drug problem cannot be effectively tackled by individual entities. In this call to make presentations, listen to others and share experiences that will positively shape our operations and redefine our cooperation at the end of this conflict. Hello, hope you enjoyed the news. Please do subscribe to our YouTube channel and don't forget to hit the notification button so you get notified about fresh news updates.


Okay, we are going into medium flat rate box two of my bulk buy. Hey, fellow buddies, thanks for watching. Let's get started. And I have separated it into items I'm going to sell, crafters items which are there, and also items that I'm going to lot and sell as a lot. So let's start with the stuff I'm going to sell. That's usually the most fun, right? And as I go through this, I may end up tossing some of this stuff into small lots, or I may end up tossing it in a big bag that I end up selling in bulk. I don't know. This is just my first round of sorting. There was some neat stuff in this box actually that I'm kind of excited to show you guys. This is just like a wood cross, and it's just wood beads. It's, I mean, it's, let's see, made in Taiwan. I mean, it's nothing big, but I thought maybe somebody would want it, so it'd be a bread and butter item. Let me see if I can, this is seed beads, and it's really, it's cute. Let me see if I can get my mannequin thing here. Let's actually just see if I can hold it in place and show you guys. So it's going to fit like, you get the point, kind of like an apron. So sorry, I didn't have a clasp, but it'll hang in the front. I think it's really neat. So I'm going to sell that separately. This one is really neat also, and again, I don't have it latched in the back. And it is a seed bead necklace also, which is super, super, super neat. I have no idea if this is like, looks like a modern clasp, but I don't know, I just think it's a neat piece. So I'm going to sell that. This is super fun, this little guy. I think it's Betsy Johnson, if I remember correctly, yeah, Betsy Johnson. So I'm going to sell that separately. I think someone will buy it. I really like stuff like this. It's a flower, I'm guessing that's probably vintage, but it's a really neat piece. I'm going to sell that separate. I'm just going to show you some of the highlights. I think this might be a shell, and I probably need to be careful with this because it seems kind of delicate, but isn't that cute? I think it's really cute. I think I can sell it. So I'm going to sell that separate. Betsy, again, this piece is super heavy, and I don't know, I think I can sell it. I'm so not good with jewelry and values and stuff like that. This is just like a glass pendant. I thought this ring was kind of neat. This is cute. I sold all of my other animal wood necklaces. This one, I don't know if this is some sort of clay. It kind of looks like Play-Doh, dried Play-Doh, but it's probably dried clay, but there's a cute little elephant and zebra, a little tiger, and then this cute adorable giraffe. So definitely going to list this. I think it's probably, somebody made it, handmade probably, can't say for sure, but it still has this on it, so I don't know if somebody had it like at a craft show or something, but it's super cute. This is one of those spinner rings. I may lock the rings up. I haven't decided. There was a whole bunch of rings in this set. That one's kind of cool. I need to, oops, sorry, I need to go through and kind of maybe look at them again because I just kind of threw them in the pile. There's a little turtle pendant. This is, I don't know what this is made of. Do you guys know? Because I found a lot of this. This one's kind of fun. I'll definitely list this separate. I don't know. It kind of looks like Betsy Johnson, but this one is not marked, but it's kind of cute. It kind of goes with that puppy dog. They'd be cute together. This is kind of fun, this deer. It's a pendant. I don't know what this is. It looks like a mood ring or something, but it's adjustable, so it's just cheap. Here's another one of those. I want to say, I was thinking maybe that one, no, I don't know why I thought it was marked, but it's really cute. My camera's not really focusing very well. There we go. I think that's cute. I don't know why this is in the bag, so I just threw it over here. It's a butterfly. This is like one of those stretchy rings. This is glass pendant. I think this might be shell. Okay, I'm in love with this ring. How cute is that elephant? Oh my gosh, I love it. It's so cute. I don't know. I just think it's cute. I can't get it off my finger now. Ah, sorry. But yeah, super adorable. I can't remember if it had any markings in it or not. No, I don't see anything. But it's really cute. What do you guys think? Cute? Cuteness. Definitely selling that one separate. I got these three blingy-blings, and they're big and bulky costume, but I really think I can sell all of those. This is definitely going to sell. It's a Batman ring. I've done really good with my DC comic necklaces that I had. They sold really fast. That says something on the back. I can't see. Oh, maybe it says Avon. That's just junk. There's a little bell. Again, I'll probably end up lauding some of this stuff. This one, I believe, is a Svorsky crystal. Is that what you call it? It's got the swan on the inside. I did look this one up. It has decent comps. It's a harder to find ring. It's not super common. I think it's an older discontinued ring. Let me see if I can show you. Can you see the swan in there? Oh, no. It's on the other side, I think. Anyway, it has a swan, and that's how you know that it's a, I think it's, I know I'm probably saying it wrong, Svorsky crystal.  Here's another spinner ring. This looks like some sort of handmade pendant. Like, I don't know if that's shell that it's on, but it's kind of interesting. I don't know. Just a bunch of rings. This one's kind of neat. Might look into that one, maybe selling it separate. Again, I'll probably be lauding up a lot of the rings, selling them in bulk. This one's kind of cool. I do want to sell some stuff individually because I want to make, you know, I want to make some money. I like this one too. It's a snake. How fun is that? So I'm going to sell that one separately for sure. This again, it looks like it's kind of on a shell, maybe. I don't know, it's so hard to say, but that's kind of a statement piece type pendant. Just looking to see if I can see any markings. So I might sell that separate. There's this cute little flip-flop. These are clip-on earrings. They're just Talbots. That says something made in China. Haha. A little butterfly ring costume. I mean, all this is just costume jewelry, you guys. But you can make money on costume jewelry for sure. It's just a matter of how much time I want to invest in trying to list it all when I have all of the inventory that I already have. That might look cool together. Maybe I'll try to sell that together. Kind of looks the same. Maybe not. I think that's a cute bracelet, some bling, but it's a, I don't know. It's got, what do you call that? It's like a thing that keeps it, makes it fit. It's like an adjuster. I can't remember if that one was marked or not. Yeah, it's got something in there. I can't remember what. So again, I'll take a better look. This is like one of those wrap bracelets, and it's in really nice condition. I might try and sell that.  This is super cute. It's a little owl pendant. I think people like owls. I think this is a monster high, not 100% sure on that. I'm not sure why I have this in here.  I don't know. I might try to sell that separate. I might just end up throwing that in a lot. This is one of those necklaces that just goes around the neck, same with this one. This is kind of neat. I don't know why. I tried, like I said, I'm trying to keep some of the stuff out to list separately just to kind of build up my posh closet and have some different stuff. A lot of it I'll probably just end up throwing in small lots or whatnot. So there's a little ring. This is, ah, still on a, this, I don't know. I just thought maybe since it was still in the package, it's brass. I might check that out. Here's a little horse ring. It's a stretch ring. It's kind of fun. I may try to list that. Again, some of these things might bring people into my closet that might buy something else.  I don't know what this is. It's some sort of ring. It's kind of funky. I don't know. Like, part of me kind of likes it. Looks like maybe it's part of a spoon, so a little ring. This is like a little charm.  It's a puppy dog. It's kind of cute. Okay, so did you guys that? I don't know what this is. It's another one of those stretch rings. Maybe I'll make a lot of stretch rings. This is a butterfly, and it's like, I think it's made out of glass. This piece is kind of cool. Again, I'll probably lock the pendants up. This piece, I kind of like this. I'm definitely going to try and sell it separately. It's just got a different unique statement piece look to it. It's kind of heavy. I can't remember. It is Stella and Dot. And Stella and Dot, I have, when I've looked up Combs, they're decent. This is kind of cute. I might try to sell that one separately in force. I don't know what that is, but it's cute and it's heavy. That looks kind of old. So I just did a quick sift. I'm like, parted things out, like sell, keep, sell, keep, not sell, keep, like sell in a lot or sell separate. And this is kind of where I was thinking I would sell some of this separate or in small lots. Like, I have no idea why this is in here. I'm not going to sell that separate. This I'm kind of on the fence about, I don't know, I thought maybe somebody would like that. It's just, it's silver. I don't know. I don't think it's marked or anything, but it's kind of heavy. I may end up just throwing that in with the wad of stuff. Again, I'm not sure. These are just a bangle. This piece I think is pretty cool. I'm not sure if this is a vintage class or not. It might be, but I was just drawn to it. I thought it was kind of cool looking. So I think I'm going to list that just because I like it. This says Luke Bryan and it's some sort of like, I don't know if it's leather or what. Is he like a singer, like a country music singer or something, but it's still in the package. So I thought I'd look it up. Lenny and, oh, I can't remember. I texted someone about this because I could not remember and I was familiar with it, but I think it's some sort of direct sales is that Lenny and Eve or Evie or something like that. I saved it in my phone, but I found a bunch of this stuff and I think that I can do okay with this piece. So I'm definitely going to list that by itself. This still has a tag attached, but it's just a bangle. I may be like a lot of bangles. Alex and Ani. I have a whole bunch of Alex and Ani that I found in all these boxes. I'm going to set this to the side and make like a lot of Alex and Ani. They're not in fantastic condition. That's the only thing. This is kind of cute. It's adjustable. It's just cheap, but it's still kind of cute. I don't know what this is, forever family. I don't know. I think I can probably sell that for, I mean, even if I just sell it cheap. This is just a pendant. It's marked something. I can't read it. Pend it. Now, this is super cute. It's a nail. Again, stuff like this that's just different, like somebody's going to want this just because it's a nail. I'm going to sell that separate. I don't know about that. These are really, really cute. And I'm going to say, I don't know if they're actually kids' bracelets, but I would say that they would fit a child like, you know, 10 years old, 14 years old. Sorry, I'm trying to get it on my wrist, but it also stretches to fit me. So it's kind of one of those, but I got, I don't know if they're little stones or what they are, but I found a whole bunch of these. So I think I'm going to lot these in a lot and sell them. But like that one, I don't know why so much of the wire is showing. So I don't know. What do you guys think? Here's another one. So it's got like the little stone on it. I think they're cute. I don't know why. I just think they're cute.  This is just weird. This is, I mean, is that like not the creepiest looking cat you've ever seen, my ring lights on it? Let me see if I can, yeah, it's weird. And like if you wear it this way, it's like it's, I don't know, I don't understand. I'm not sure why I got that out. Here's a little dolphin. It's marked something, oh, Hong Kong, just a dolphin, but you know, I don't know. Somebody might want that. This is really cute. It's really delicate. Another ring here. So this is a sweater clip and I have found so many sweater clips. So I'm going to put that to the side also and I'm going to make a sweater clip pile and I'm going to sell the sweater clips separately. I think I'm also going to do like pearls separately. So I'm making little piles as I'm looking through this. This is all breast cancer awareness pens. They're mostly pens and there's some bracelets. They also, you know, could double as like a hair band. These little bracelets, they're super cute. So I'll probably put those in my posh closet and maybe some people will bundle them with maybe something else they're buying. I may sell them in like a lot of tin or something like that. They're really cute. They've got the little walking feet.  These are miscellaneous earrings that I am going to put in the pile to look through with all the other miscellaneous earrings. All right. I need to move this stuff over so that it doesn't have to mix up with the next stuff I'm going to get out, which is going to be the wearable. So this is all wearable and I'm probably going to pull stuff from the pile that I just showed you and add it into this bag and sell this as a lot like these things I had separate. I'm going to show you kind of what I'm thinking here. This piece is really funky. You know, there's this, I've got some rings in here. I definitely want, this is kind of neat. That's kind of cool. It's got the peacock feathers. These are all wearable pieces. So I'm going, I think this bracelet's really cool, it's wood. I want them to be lots where people can sell the stuff. This is a, it's a first scarf, but it feels really cheap. So this is just the earrings. I think it came with a necklace. This is a kind of a cool bracelet. I don't know if it's handmade or what, but it's really neat. I could probably sell that, but I mean, there's a lot of stuff I could sell. That's a pendant. I just don't want to take the time. I'm not sure what this is. Let me see if I can get it. It's got like a hole in the center and then it, it lays out like that. I don't know. It goes on your head. This little ring, this is kind of a neat piece too. It's got a original tag of 18. It's pretty nice little ring. Just a stretch bracelet.  It's really kind of neat. It looks, when it's all bunched together, it's pretty cool. This still has the tag on it. My style lead-free, I don't know, just some bracelets. These are in there, which is just, and it's all costume, this little skeleton thing. This is a pretty piece. I don't know if it's marked or not. It's not marked, but it's cute. So this piece, just a little keychain. So again, I want to, I want to make these lots, like six to eight pounds probably. So I will, there's that other earrings right there. I will be adding to this, just that. This is like a little seed bead bracelet, which is pretty cool. Another little necklace, and there's some stuff that's just mixed in that I didn't actually pick up. So that is definitely going to be lotted and sold as a bulk purchase. I have, this is all the cracker stuff, which means the items are broken, tangled.  Yeah, you can see it is just a tangled mess, and I didn't want to deal with it. So I gave up, and I'm sure that some of this is going to be wearable, but I don't want to mess with it. So yeah, that's crafters. And then there was this belt. I think these are both belts. So I don't know if I'll throw that in like with that stuff or not, because it's not really jewelry. I could just put jewelry plus two belts. I don't know. So yeah, the stuff I'm most excited about are these items. This stuff will probably get put in with this stuff or made into small lots. Haven't decided yet, but yeah. Thanks for watching, and I'm going to move on to another box. Be sure to check out the description of the video, like, comment, share, and subscribe. Thanks for watching.


Lipton Tea and Lipton Soup present Inner Sanctum Mysteries. Good evening, friends of the Inner Sanctum. This is your host to welcome you through the squeaking door. Draw up a tombstone and sit down. Don't mind the fact that we've carved your name on it. Well, it's rather lonesome around here tonight, isn't it? Yes, most of the folks who haunt the place are out tonight with their sleds. If it snowed near your house, you may find them ghosting down here. But, Mr. Host, ghosts don't go sledding, do they? Of course, Mary. Especially the ghosts of gangsters. They're used to being taken for a sleigh ride. Well, now, why don't you take your sled and join your friends and let me have a word with our Lipton listeners? Folks, have you ever noticed how often we all use the words good, better, and best? We're always comparing things because comparisons help us decide what the best things in life are. For example, the perfect way to prove how really flavorful Lipton tea is is to compare Lipton's to any other tea and taste the difference. Lipton's flavor is brisk, never flatter, wishy-washy. It gives you all the flavor, tastes just the way you like tea best. No other tea gives you more bright, mellow goodness because that superb flavor of Lipton's is extra rich, extra satisfying. Yes, friends, just compare Lipton's to any other tea. You'll find Lipton's gives you brisk flavor and you'll find Lipton's wonderful brisk flavor gives you more contentment in every cup. Oh, all right, Mary. Now you go and fetch yourself on that teapot over there and get ready to hear about the Dark Chamber. It's an original radio play by Robert Newman who witnessed the story while peeking through a keyhole. Yes, and our star tonight is Kenneth Lynch, who plays the role of Joel. Our story tonight is about death, violent death, and also about something which is even more terrifying, the unknown. You don't believe that anything can be more frightening than death. Then you've never experienced the ultimate in fear, but you will within the next few minutes. If you'll put out the lights, pull your chair up close and listen to the Dark Chamber. Hello, please. Listen, you've got to help me. You've got to. I don't know how you can, but my name is Watson, Joe Watson. I'm a driver for the Acme Sanitary Hand Laundry. Where I am, I don't know. That's part of the trouble. Hey, wait, listen, I know it sounds crazy, but it's true. Check the laundry, check the veterans. I'm an XGI. They'll tell you I'm straight. Well, I'm in a room someplace. I don't know where it is or how I got here or what I'm here for. I don't even know how long I've been here. It's a big room, but it's funny. No doors, no windows that I can see. It's just a couple of chairs and a table with this phone on it. I'm scared. What did you expect us to do? Find me. Find out what this is all about and get me out of here. I don't know. Oh, listen, this isn't a gag, can't you tell? You don't know what it's like just sitting here waiting, not knowing where or why or what's going to happen. Can't you trace this call or something? Okay, hang on. Oh, thank heaven, I was afraid. Listen, I hear something, someone's coming. I better hang up. I'll call you back later if I can. How do you do? Who are you? My name's Helming, Dr. John Helming. In your name? I don't have to tell you anything. That's very true, although I didn't think you were aware of it. I think I already know everything about you that I'm interested in knowing. Like what? Name, Joseph Watson, age 26, occupation, employee of the Acme Laundrie, honorably discharged from the Army six months ago, with the brown star and the purple heart. What the...  Well, if you know that much, you know I haven't got any dough. Money? I'm not interested in money. Well, what do you want, then? Where is this place? The last thing I remember is making a delivery on Spruce Street, noticing that the lights were out in the hall and hearing a noise behind me. You or somebody slugged me. That's right. Well, will you stop grinning like that and tell me what this is all about? Of course. I brought you here because I need your help in an experiment. An experiment whose details I've already worked out with mice and rabbits and cats and other animals. What kind of an experiment? An experiment in fear. Fear? Yes. You fought in war. You were wounded. That means you've probably known fear. And still, you won the brown star, which means you overcame it now. The question is, can you overcome your present fears? What are you talking about? You're afraid. Nothing has happened to you yet. Absolutely nothing. And yet you are afraid, aren't you? You're afraid because you're face-to-face with the unknown, because you don't know what I want and what I'm planning to do, um, which is as it should be. And, uh, that's the way we'll leave it for the moment. Hey, wait a minute. Go back here. Go back. You can't... Hello, police. This is Joe Watson again. Listen, I got a little more dope. I don't know if it'll help, but there was a guy in here just now. Said his name was Helming, John Helming. That's probably a phony.  No, I still don't know what it's all about or what he's after, but... Have you been able to trace this number yet? How long will it take? Okay, I'll hang on, but... What? The lights just went out. The room's pitch dark and somebody's coming in again. I better stop. Pete's sake, hurry! Who's that? Who just came in? Who are you? A girl. Keep away from me. Keep away, do you hear? Keep away. What's the angle now? Angle? Why did you bring me here? Wait a minute. You mean he put the snatch on you, too? When I was on my way home, Clara promised something. And the next thing I knew... Why are you pretending? Hearing on it, too. You must be at the trap. At the trap, all right. But I'm not in on it. I'm in it, along with you. My name is Watson, Joe Watson. I'm Betty Grant. You swear? I swear. What would I lie about it for? I wonder why he put you in here. Put us together. Who is he? What's he going to do? I don't know. He said something about an experiment. An experiment in fear, but... Listen, we've got to get out of here somehow, some way. He might be listening. Very astute, my dear. Of course I'm listening. Where are you? Right here in the dark. I've been here all the time. No, Joe, don't. He must want you to go for him. He's probably got a gun. Right again, my dear. Not that I'll need it. This is stage two of the experiment. A new stimulus to action has been introduced. Man against the unknown has become man and woman against the unknown. Quick, let's get down to breast. Hacks be sensible about this. Thank you, Joe. That's why I won't need my gun. This new stimulus has been negated by an increased sense of responsibility. Responsibility towards the girl, and therefore by increased fear.  Where are you? Where are you? Outside now, so you can relax. That was the final stimulus in this stage. Injured pride. The discovery that I could read your innermost thoughts knew exactly what you were going to do. But you mustn't let that value. I already know everything you're going to do from now on. Till the end. Listen, you. Helming. Helming. He's gone. Joe. I know. Hold on, baby. Don't let it get you. There must be a way, some way. I suppose he's... still listening? Hard to say. But I'm going to take a chance. There's one thing he didn't figure on. A telephone. Here? Yes. If I can find it again in the dark. It was over in the... Here it is. I put through two calls already to the police. Told them what was happening, and asked them to get me out of here. I had to hang up both times before they could trace the call and get this number, but this time... Hello. Hello, operator. What? No, this isn't the operator. You're on a busy wire. It doesn't matter. Thank heaven I got somebody. I've been trying for about ten minutes now. Get off the line, will you? I've got to get through to the police. It's terribly important. What you've got to help me? You've got to. My name's Ben Lazarian. I'm a prisoner someplace. I don't know where. What? It's true. A strange house somewhere. A doctor who says his name is Helming. What? What are you laughing at? Joe, what is this? What is this? I haven't got headquarters. I've got a kind of... I'm sorry, Ben. It's no use. What do you mean? We're in the same boat you are. The girl named Betty Grant, myself. Helming's got us locked up too. You too? Yeah. He said he knew everything we were thinking. Everything we were going to do. I did get through to the police before, but I guess he caught wise. We're talking to each other over an inside line. Then... Yeah. We're through. No. Joe, don't say that.  Just where are you, Ben? Do you know? It's hard to say. I was out cold when he brought me here. It's a kind of a hall, a passageway. Cement floor, ceiling, stone walls. There doesn't seem to be any door opening or anything like that. That's what I thought here too. But there must be one or how many have gotten you in there. Listen, start looking. See if you can find it. That's true. I never thought of that. If I do find the door and it opens into where you are. That's right. Three of us together. We'll surely be able to figure something out then. Hold on. I'll start pounding on the walls. You'll see if you hear anything. Go ahead. What's he doing? He's going to knock on the walls to see if he's anywhere near us. And if he is, if he can find a door, we can get together. Hear anything? I'm not sure. Maybe. I'm not sure either. Sounds awful far away. Is it? There. Listen. That wall right there. Hello. Hello, Ben. Yes? We heard you. You're right next to us. Now, Ben, you listen and Betty will knock back. Go ahead, Betty. That way, Ben, you'll be able to tell just which wall it is. Okay. He's going to see if there's a door. There must be one. There must be. Ben. Ben. Ben. Hello. What is it? I don't know. I thought it hurts. Amon. No. Look. There is a door. It's opening. It's open. Dr. Helming. Why, yes. Were you expecting someone? Now that you mention it, doctor, there was someone we've been expecting and waiting for. Since we first heard about that cozy little place of yours, I think he's finally arrived.  He gives me the chills. Oh, maybe it's just because it's so cold tonight, Mary. You know, it's getting so nippy these days that some of my friends are having fur colors put on their shrouds. Well, my friends are smarter. They know that the way to warm up in cold weather is with a hot cup of fragrant delicious Lipton tea. A cup of tea in front of the fireplace just hits the salt these chilly days, but make it Lipton's and your pleasure's complete. You brew up a pot of Lipton's, throw another log on the fire, and summer tiptoes right into the room. Let the wind blow and the snow pile up on the roof. There's all the magic of dune in a cup of Lipton's in its deep amber color. It's tantalizing fragrance and its rich, hearty flavor. Mmm, and what flavor that is. Never wishy-washy. Always brisk and full and satisfying. Try it, folks. You can let winter do its worst when you've got Lipton's in your cup. That's right, Mary. But I think it's time now for something a little more cold-blooded, such as a cold-blooded murder. We're having a juicy one here tonight. A tale of gore galore, so let's see what's happening in the dark chamber. It's just a moment later now. Standing in the darkness of the strange room, Joe and Betty stare at the tall figure of Dr. Helming, silhouetted against the dim light from outside. I asked you whether you were expecting someone. Then it was just a trick. It was you on the phone all the time. Now, don't you think I'd know his voice? Where is he? Our friend, Mr. Lazare, right outside. What did you do to him? Answer me. What did you do to him? Don't you know? Sure I know. You killed him. You... Did you kill him? Quite a state you've gotten yourself into. Why? Is it because you finally tried to do something about your predicament and failed?  You're mad. Really mad. You'll be interested to know. You have not done. Nor will you do. One thing that I did not foresee. Every move you made, every emotion you felt, was charted, outlined... What's that? That, I think, is probably the police. The police? Yes. I know that you're very anxious to talk to them and I'll see that you've got a chance to. Soon. Good evening, officer. I'm looking for a guy named Helming. Dr. Helming. I'm Dr. Helming. Come in, won't you? Okay. Thanks. This is a kind of a funny business. It's about a phone call we got a while ago. Finally traced here. The guy who said he was a prisoner or something. That must have been Watson. Yeah, yeah. That's his name. Joe Watson. Do you know him? Of course. I can't tell you how sorry I am. It was really very careless of me and I'll see that it doesn't happen again. What do you mean? If you didn't need investigating, which I'm sure you did, then you know that I, well, I don't understand a terrarium exactly, but I do take a few patients. Mental cases for treatment. Ah, so that's it. Not him. I wish you wouldn't say that. Watson's case is particularly interesting. A 4F who wasn't able to enlist and he developed a persecution mania. Thinks that everyone is down on him. Not everyone, exactly. His present fantasy is that he's an ex-GI and that I'm keeping him prisoner. Sure sounds plenty tough. Well, I guess I'll run along. I'm sorry I bothered you. Don't you want to see them first, Officer? Talk to them. Ah, there's no need to that, Doctor. We get cards from cranks every day. We always investigate a card. But I insist. After all, you only have my word for it. There's, um... Well, there's just one thing I'd like to caution you about. Oh, sure, I know. I'll play along. You and I must blend it. Right in here. Hmm. It's quite a room. Joe, look. It's a cop and that means that you did get my message. Sure, sure, Joe. It took a little time to trace the card, but everything's okay. Oh, thank heaven. It was such a screwy story. I was afraid that... Wait a minute. Then why is he standing there like that? Why haven't you got the bracelets on him? Have to tell me? No need for any rough stuff. He said it came along quietly. What? You're lying. I don't know why, but there's something wrong here. Something... I know. You think we made the whole thing up. But we're crazy. I know, I know, I know. It's true. He told you we were, and you believed him. Of course not. Look, I... Stop it. We'll just stop saying that. Well, I can only prove it somehow. I'll show you. I know. Let's hurry. Joe! Murder! That'll open your eyes. Somewhere in that wall is a door. Make them open it. Show you what's behind it. I think maybe it better be going down. But there is a door there, officer. Just a second. I'll open it for you. Here we are. Joe. Body. It's gone. He's stuck. He's always hiding. The body's... But we'll get later. Give us another ring. I shouldn't have said that. Hey, can I go up this way down? Down to the end of the corridor, then to your right. I'm sorry I gave you all this trouble. That'll be all right. Thank you for being so understanding. Quite all right. Goodbye. Goodbye, doc. Well, children? Don't look that way, Joe. Don't. I know what you're thinking, and it's not true. We're not crazy. There was a body there. Of course. You hid it when you went out to let the cop in. And the telephone. You left that here purposely. Wanted me to use it. Get the police here. Obviously. I told you that this was to be an experiment in fear. What I didn't tell you was that, in a sense, I was one of the subjects, too. It was important for me to learn how I would function under pressure. And speaking objectively, I think I did rather well. Don't you? Why are you doing all this? What are you after? There's no reason why I shouldn't tell you. If anyone truly understands the nature of fear, is able accurately to forecast the actions and reactions of an individual, then he can use fear as a weapon. Society will react as the individual reacts. You see, society doesn't want to believe that anything can minus it. Doesn't want to take action to protect itself any more than the individual does. This was something that Hitler and Mussolini understood intuitively. I understand it. Scientifically. They failed. But I shall succeed. You... You mean that you... I'm afraid that's all I have time for. As far as you two are concerned, the experiment is finished. Completely finished. I have a few arrangements to take care of. And then, uh... Well, make the best of these last few minutes. For they will be your last. Joe. Do you hear anything? Is he coming back? Not yet.  Just the way he... killed Lazare. He's going to try to. Why are you sitting there like that, looking at me? Hmm? I guess because it's the first chance I've had to look at you. How do you mean? When he first put you in here, it was all dark. So many things happened after that. It's funny. What is? The things that you can tell about a person even in the dark. I kind of thought you were little, and I know you were awful nice and had a lot of nerve, but... I didn't think you'd be so pretty. I'm not so pretty, Joe. I'm not very brave either. I'm scared. I'm awful scared. I don't want to die. Don't worry about it, baby. Don't think about it. Sitting here like this, waiting, and there's nothing we can do. Every time we did try to do something, it was something he knew about. He was expecting us to do. Please, baby. Joe, something happened to you. You were scared before too, but now... It was not knowing that was scary, not knowing what was going to happen or why or what you could do about it. But once you do know, once you make up your mind, then you've got to forget about it. Forget about everything. Make up your mind about what? This is going to sound kind of funny, especially now, but... Well, do you have anyone special? A fellow I mean that... Why? Oh, I know. That's good. I mean... Gee, it's a shame we never met before. If we had, we wouldn't be here now. I mean, we probably would have been out together some place. And what time do you get through work usually? About six. The store closes at 5.30. Me too. I could have picked you up at about six. Joe, I hear something. He's coming. Yeah. Over in the corner of the room, so that he'll see you as soon as he opens the door. What about you? I'll be waiting over here behind the door. Joe, you're not going to... Yeah, I know I haven't got much of a chance, but, well, wish me luck. It'll be quick anyway. Oh, no. Joe, please. My young friends, all my arrangements have been completed, and I'm... Where's Watson? Okay, baby. Didn't get me. I got the barrel of the gun, and, good Lord, got him in the chest. But you couldn't have done that. You couldn't have. Outside, Betty. See if you can find another phone. Call the police again. And this time, tell them to bring an ambulance. But you couldn't have done it. It was all plotted, graphed, and worked out in detail. I knew just what you were going to do. How you would react. By this time, you were to be in a state of complete frustration. Resigned. Ready to die. Why did you do it? Why? I don't know. Just take it easy, baby. Well, I've got to know. You've got to tell me. Was it because of the girl? Out of desperation?  I tell you, I don't know. I just know that, well, a guy will take just so much pushing around. Pushing around, eh? Well, it sounds to me as if one of our characters is going to get a lot of pushing around. At the end of a pitchfork and in a very warm climate, it's good ol' Helmings finished. He's got to be if we're to have at least two corpses, the inner sanctum minimum. Oh, you think that's a little arbitrary. Not at all. We've got to have at least two corpses to play our theme song, when a body meets a body. Theme song? I didn't know we had one. Oh, Mary, we've got lots of them. Didn't you ever hear our skeleton song? It ain't got nobody. Mr. Host, let's be serious for a moment, because I want to talk about one of the most serious things in life, our health. For instance, the war may eventually lead to an increase in tuberculosis, and that's why the makers of Lipton Tea and Lipton Soup have asked me to remind you of the annual sale of Christmas seals. Funds raised by this sale support tuberculosis control programs, x-rays, health education, and medical research. Remember, over a half million people in the United States and Canada suffer from this disease. So buy as many Christmas seals as you can. No one is safe from tuberculosis until everyone is safe, and Christmas seals can save lives. And now, friends, here's a word of wholesome advice. If you've had any murderous thoughts lately, give them a pit, it just doesn't pay.  Yes, he grew very cold over her. Oh, by the way, this month's In a Sanctum Mystery Novel is The Fearful Passage by H. C. Branson. Yes, the next week's In a Sanctum story directed by Hyman Brown and brought to you by Lipton Tea and Lipton Soup. Next week's story is about a vampire. He's a very stingy fellow. That's when you go out with him. The drinks are always on you. Naturally, we're going to try to make him feel at home here. So I just ordered a good supply of bats with green eyes, a coffin for him to sleep in, and a wooden stake to drive through his heart. I wouldn't stake my life on it, friends, but we may visit you before next Tuesday. Until then, good night. Pleasant dream. Easy to make and easy to take. That's Lipton's Noodle Soup, the perfect opening dish for your cold weather menus. Lipton's Noodle Soup has that real chickeny flavor your family likes so much, and it has that wonderful, fresh-cooked, homemade goodness. You can prepare Lipton's Noodle Soup in a jiffy, too, and it's also kind to your budget, costs less and makes more than canned soups. So don't forget to serve Lipton's Noodle Soup. And don't forget to tune in next Tuesday night for another Inner Sanctum Mystery. This is CBS, the Columbia Broadcasting System. Thanks for watching.