Daily Tech News show is made possible by its listeners, thanks to all of you, including patrons like Logan Larson, Mike Aikens, and Norm Fazikas. Coming up on DTNS, CDs are now outselling digital downloads. Ford will sell you a car, even though it doesn't have all the chips and Google is getting sued by restaurant makers. This is the Daily Tech News for Monday, March 14th, 2022 in Los Angeles. I'm Tom Merritt. And from Studio Redwood, I'm Sarah Lane. And on the show's producer, Roger Chang. Thanks to Rich Strafilino for producing today's show. Let's start with a few tech things you should know. The Wall Street Journal sources say that 10 cents WeChat could face a potential record fine in China for violating China's anti-money laundering rules. China requires online payment platforms to verify the identities of users and also merchants, as well as the source of funds for transactions. Authorities haven't finalized the size of the fine, but it's expected to be at least in the hundreds of millions of yuan. India's Paytm denies a Bloomberg report that says it violated rules about sharing data with China-based entities that owned an indirect stake in Paytm. Paytm called the report, quote, completely false and sensationalizing. A spokesperson clarified that all of the bank's data resides within India. Paytm, as you may recall, has been barred from signing up new customers while it undergoes an audit by India Central Bank because of what the bank calls material supervisory concerns. Although India Central Bank did not clarify what they exactly mean by that. Following a surge in Omicron variant cases of COVID in Shenzhen, China, Foxconn suspended operation at two of its quite large factory campuses in the city. The city ordered residents to work from home until March 20th, although it's unclear when Foxconn's factory production may resume. Apple analyst Ming-Chi Kuo and nine to five Max sources all say Apple will not offer new chips on all of its next flagship phones. In fact, I almost was like, we don't need to cover this story. Everybody knows there'll always be a new chip. And then I read closer. I was like, oh, except maybe there won't. Kuo says a new A16 will come for pro models of the next iPhone, but the standard and Max models would use the same A15 chip that you find in the iPhone 13. Just add more RAM. The last time Apple used an older processor in a new phone release was in the 2013 iPhone 5C, at least for flagship phones. Nine to five Max sources also say Apple has no plans to release a larger screen or a high performance iMac in the near future. Apple will reportedly release an updated 24 inch iMac, but it will not include Pro Max or Ultra Apple Silicon chips. Russia's communication regulator Roscombe Nadzor banned Instagram on March 14th in response to meta temporarily relaxing community standards around violent speech in Ukraine, Poland and Russia. According to internal meta documents seen by Reuters, Meta's global affairs president, Nick Clegg, said that the company was narrowing this policy to make it clear it does not allow calling for violence against Russians in general or calling for the death of a head of states. All right, let's talk a little more about those chips I was mentioning.  Ford told the Verge that rear seat heating and cooling will still be controllable from the front seat console. So basically it takes the control out of the people in the back seat. You're back to being at the mercy of the folks in the front seat. Chips for the vehicles will eventually be shipped to dealers and those dealers will then install them within a year and you'll get a price reduction for your patients. Ford stressed this is a temporary measure meant to speed deliveries because of chip shortages. This isn't Ford's first change to a vehicle to account for chip shortages. Last year, F-150 buyers had the option to get the truck without the automatic start-stop system. And of course other makers like GM, Tesla and BMW have also cut things like wireless charging and touch screens. This comes as Ford continues to be bullish with its plans to expand electric vehicles as part of its Ford Model E unit, announcing it'll launch three new passenger EVs and four commercial EVs in Europe over the next two years with plans to or hopes to anyway, sell more than 600,000 EVs annually in Europe by the year 2026. Well, okay. Do not have the person sitting in the rear seat be able to press their own button to get the rear seat heated.  But it seems like Ford and other companies are making good on saying, listen, this is in order to give you that car that you wanted a little bit sooner and we'll do our best when parts, chips in this case come in. I don't know. If it was something like, you only get two tires, sorry, you get your car but we won't be able to give you your next two tires, that would be something where I'd be like, well, this is really disruptive. Yeah, yeah. But otherwise, it'll listen. If you're paying a premium for something, I can see this being, you know, an inconvenience at best, at worst, possibly something more, but what else are they gonna do? Yeah, it seems weird to call this innovation, but it is a sort of innovation in trying to figure out how to get cars into people's hands or get people inside the cars that they wanna buy without having, just taking up a bunch of space on a lot of trucks that you can't sell because they don't have the chips in them or idling factories because you can't build the trucks because you don't have the chips for them. This is a smart way to do it. You know, coming from the world of like, I grew up with cars that only had vents in the front. They didn't even have vents in the back. This doesn't seem that bad, but we've progressed, I get it. It's something that if once you get used to it, you're like, oh, really, man, you can't, now the kids can't control the vent themselves and they'll have to like, hey, can you turn it down for me? Well, these are also packages. It's annoying. It can't be. It's also packages that if you've paid for, you know, some sort of premium package and a lot of these vehicles, even vehicles that are considered luxury vehicles, you know, you got your base model and then you got your fun stuff and then maybe some stuff on top of that. So yes, I can see where you would think, well, I should have had all these features, you know, off the top, but it's better than not having the car at all. Yeah. And some of these are worse than others. The backseat climate controls is an inconvenience. Wireless charging is an inconvenience. GM dropped HD radio, that's an inconvenience. Fuel management, though. GM had to drop fuel management. That impacts your pocketbook. So that's a little more of a thing. I think what hits me most is that so many for GM, Tesla, BMW have all had to figure this out. And there's, I was really behind my prediction that we were gonna get out of the chip shortage this year until there was a war. And now I'm like, ah, that's just gonna throw everything off again. Oh, well. Well, Discovery's board approved its merger with Warner Media and it looks like the deal will finally close sometime in April with CFO Gunnar Weinfelds, describing it as in the ninth inning right now and closing that transaction. Very baseball of you. Both the US DOJ and European Commission have approved the deal. So with the merger seemingly set to proceed, what does that mean for both companies and their streaming platforms? At an industry conference, Weinfelds made the case for a direct to consumer products that combined the customer acquisition prowess of HBO Max with the customer retention of Discovery Plus's catalog. This doesn't mean we're gonna see the two immediately combined into a single offering. Companies might be working on it, but not happening tomorrow. But Weinfelds did say it will work on an interim solution like a single sign on for both services. He put a timeline for the merge of the services at hopefully not in years, but in several months. A reminder at Discovery Plus has set it $4.99 per month or 6.99 without ads. HBO Max will set you back $10 a month or $15 without ads. I was thinking this would be an add-on. Discovery Plus would be an add-on. But what you lose there is the people who just want the Discovery Plus stuff. And Weinfelds made a good point of saying this combines the demos. He's like, we're all four quadrants now, young, old women, men, if we combine these two brands together. And so it does make sense to offer one platform. That makes them more like a peacock than like a Disney bundle. Disney has broken it up. They're like, we've got the family-oriented Disney Plus, we've got the adult-oriented Hulu, and we have the sports fan male-dominated ESPN. And I think what HBO Max, what Discovery is looking at here or Warner Discovery, as we're about to call it soon, we want to have one offering. And I'm curious what they call that? Do they continue to call it HBO Max or are we getting headed for a name change? And what's the price? Because $9.99 or $15, that was a top price. Now Netflix has gone up since then. So maybe you can eke out a couple of extra dollars if you combine them together. But moving people from Discovery Plus to a significantly more expensive service, you're gonna lose people. Moving HBO Max people to a dollar or two more, yeah, you'll lose people, but not as many people. But going from $7 to $15 is hard enough. If you have to raise it a couple of dollars to merge them together, that's gonna be tough. Yeah, I know I echo a lot of folks listening sentiments where it's like, how many more of these options can we have? It's getting too confusing. It's not confusing if you know what you want to watch. And they're reducing an option eventually here. They're saying. Yeah, in the case of Discovery and HBO, for sure. But yeah, I think you're right, Tom, where the HBO Max, or I'm sorry, the Discovery folks saying, well, okay, you got a merger here, but now I might have to bump my monthly subscription up. Doesn't make a lot of sense. I mean, unless the offering is attractive enough. And that's the whole thing with all this stuff, is do you want to watch what you want to watch? If so, great. You've got more options than ever. If somehow you are crippled by choice, well, I wouldn't blame you either because there are a lot of offerings and I have to say Warner Discovery is a terrible name. I hope they changed their minds on that, but that's just my opinion. I believe, and that's the name of the company, not the name of the service. So I don't know what they'll change the name of the service to. Will they keep calling it HBO Max with Discovery stuff in there? Or will they try to- I think you have to keep the HBO name in there where people will think that they can't get the- Maybe it'll be called HBO Discovery instead of HBO Max. HBO Discovery is not bad. It's not bad, because it's discovering more. I'm not sure we're the only two people who have talked about this. People at HBO are like, yeah, yeah, no, we had this meeting. That's why, yeah. But before we move off this, I do wanna acknowledge all the folks out there saying, ah, it's just basic cable all over again. No, it's not. Basic cable, the analog to basic cable would be, you have to have HBO Max Discovery and Hulu and ESPN and Disney Plus and Netflix and Prime Video and you have to pay $100 a month and you have no choice. This is different. We're actually seeing the consolidation happening here, which is we're gonna end up with, I don't know how many, maybe five major players. You're gonna have a Peacock, you're gonna have a Disney Bundle, you're gonna have an HBO Max thing, not Bundle, Bundle for a while and then not Bundle. You're gonna have Paramount Plus as long as it lasts, but you're going to have a small number of major players with big wide catalogs that you have control which ones you want and you can decide to pause and resubscribe when you want. That is not something you ever had with basic cable. If there was just some sort of, I would say third party, but maybe it's more like 10th party, just a place to say, here's where you're gonna get all the things that you wanna get. You heard about that show, not sure where to find it. Yes, there are options right now. There are a lot of people trying to parse all of this information, but for example, over the weekend, a friend of mine was like, hey, Sarah, have you watched the latest season of the Real Housewives of Miami? This is a thing that I would watch. And I was like, no, haven't even heard of it. Well, because it's a peacock original. I have since heard of it and am all caught up, but that's just like, that's a great example of something where I was like, how would I know that? I, you know, you really- Well, the idea is that Apple TV Plus, or the Apple TV app, not even Apple TV Plus, the Apple TV app can do that, can search and tell you, oh, it's on this service. It can even manage some of your subscriptions for you and the more it manages the better, Roku can do that. The platforms are what's gonna become that. They're gonna manage your subscriptions. Some of them are even gonna try to consolidate them into one bill for you, but what you'll get out of it is the choice of the channels. Stop thinking, not talking to you anymore, Sarah, I'm talking to people in the chat room and out there. Stop thinking about it as these are replacements for cable and think about it as these are replacements for channels. You want it all a cart, this is what all a cart looks like. You choose the services, you choose the data. That's a good way to think about it. The channel itself as a concept is different. Yeah, you know what else is different? Restaurants relationship to delivery. Used to be they'd pay somebody like me to drive a pizza hut truck around, but that's not the way it works for a lot of restaurants anymore. Google wants to make it easier for you to find how you can deliver, how you can get food delivered. They try to give you all the information you need when you do a search. With restaurants, they add things like addresses and hours right in the search results and even developed a little box called a business profile with lots of information like that. One thing that is useful for a user is if they can order food from the restaurant either for pickup or delivery right from that business profile. So in May 2019, Google added order now buttons to those profiles in partnership with delivery companies like DoorDash and Postmates. And these days, it includes most delivery options but it also includes a link to the restaurant's website. Small but it's up there. Restaurants can then direct customers to a preferred ordering system by setting up a profile with Google and saying, hey, this is the one we're using. Make sure you include that. Though if the restaurant uses a third party service that services name like Toast or Grubhub shows up in the list of options, not the restaurant's name. So as a user, it may not be clear which option the restaurant prefers. La Fagata in Los Angeles, for instance, wants you to use Toast to deliver but when you go to the Google page, Toast is all the way at the bottom. That's where the trouble creeps in. Restaurants often sign up for things like Uber Eats and DoorDash as a way to acquire new customers even though the fees they pay are high. Some restaurants say they don't even make money off those orders. The idea is to get that customer to be familiar with the restaurant through Uber Eats but then drop a card in the bag that gets delivered that says, hey, you wanna support this restaurant directly? Order this way through Toast. Oh gosh, best of luck. And that will direct customers to order from the service that doesn't cost the restaurant as much. You're right, not everybody's gonna do that but even if they just get some people to do that that helps their bottom line. Yeah, that's true. Google's presentation doesn't help make that clear. The restaurant's own website link is just websites, very small. And the preferred delivery option, as I said, does not indicate that it is the restaurant's preferred delivery option. In fact, in my example of La Fagata, it's down at the bottom. So Florida's left field holdings which runs LimeFresh Mexican Grill franchises is suing Google. It alleges that Google is not authorized to set these pages up and that the pages direct orders away from the restaurant's own sites. Lawsuit alleges, quote, Google purposefully designed its websites to appear to the user to be offered, sponsored and approved by the restaurant when they are not. And they're seeking a class action status on behalf of other restaurants in the same position. Google says the suit is a mischaracterization and told ours Technica, quote, we do not receive any compensation for orders or integrations with this feature.  Knowing that the pain that restaurants may be feeling because of this and it's understandable. And also Google saying, all we're trying to do is help. We're giving you options. Could there not be some sort of, hey, I'm claiming this business and on the form that I'm claiming the business is what I would like my top three or maybe you just have one delivery options that we're working with Google and somebody on the Google team can vet it in some sense. And we never have to talk about this again. That's the problem. I feel like I should have described it better because that's exactly what Google does. They have a business profile that you can go in as a business owner and claim and edit and say, toast is the service we use that we want. And Google will be like, great, we've added toast to the bottom of the list. And that's what the restaurant owners are upset about. They're like, well, that doesn't help us because you've got all these other business partners that you're putting up above us. You're probably getting money from them for placement. Google says they're not that they don't make any money off this. I don't know that there's a legal case here honestly because Google is just like indexing information. Maybe there's a trademark infringement situation but I don't see logos and it's public information what the name of this restaurant is. I just think Google needs to do better with its interface here. Like to me, it's a UX issue is like make sure website is bigger, make sure that the restaurant's preferred delivery. It has a call-out that says restaurants preferred delivery and it's up at the top. I don't know in this case that this is something nefarious. It's just that the tool doesn't work very well for the restaurants. Well, okay, so my question to you, Tom, where you were like, oh, actually this is something that Google already has that is potentially not clear to a lot of people that care about this very much. So yeah, and instead of there being a lawsuit against Google, the thing is just that I and many other people use Google search in a variety of ways just to like, you know if I mentioned a restaurant that had toast way at the bottom, if there are restaurants near me where I'm like, hmm, I have a hand crane for this kind of cuisine, blah, blah, blah, near me. It's like, there are lots of reasons why Google is great for the sort of thing. Google wants to be great for the sort of thing. That is the whole point of Google. I don't think Google is trying to stick it to restaurants. They just need to maybe rethink some of this. I mean, you can make the argument that Google would like the restaurants to advertise and then they'll show up at the top of every search. But you're not going to get that for a bunch of little. Exactly, exactly. You can't expect that from restaurants of various sizes and taking in various amounts of money and having various amounts of employees today. Well, and that's why some of the restaurants are upset. They're like, greedy Google wants us to spend money we already don't have. And I don't know that that's really what Google wants. I don't think they expect that, like you say. I really do think it's just bad UI. Like they just haven't perfected that product and they need to be able to reach out to restaurants a little more. Google also historically doesn't have great customer service. It's improved quite a bit over the years, but maybe you need a little better customer service with these restaurant owners too. Hey, folks, if you're feeling social and you'd like to get in touch with us somewhere on a social network, I've got good news for you. We are on the socials at DTNS Show on Twitter and DTNSPIX, P-I-X, DTNSPIX on Instagram. Check us out there. When we talk about the resurgence of physical media in music, we're usually talking about the rise in vinyl sales. Vinyl sales have been slowly creeping up for more than a decade. That's not exactly a new trend. Vinyl sales have steadily increased since the mid 2000s. So reporting vinyl sales grew in 2021 isn't exactly breaking news. However, figures from the RIAA show that vinyl is not the only physical media seeing a resurgence this past year. CD sales, that's right. Good old-fashioned compact dist increased in 2021 for the first time since 2004. The combination of increasing vinyl and CD sales means that overall physical music sales grew for the first time since 1996 to 1.65 billion. So CD sales rose for the first time in my podcasting career and CD revenue grew for the first time since I had a website. It doesn't stop there either. Even the humble cassette is growing in popularity. Come on, Tom. Don't be so. According to the British phonograph industry, cassette sales increased 94.7% in 2020 to the highest number since 2003. The RIAA doesn't even keep track of cassette sales in the late 2000s. But so we had to go with the BPI number. And this doesn't mean streaming music is on the decline. Paid subscriptions still brought in $8.6 billion, up 23%, and ad supported streaming $1.8 billion, also up around 20%. So the increased physical sales are not at the expense of streaming. The only category that went down was digital downloads. That category saw revenue fall 12% to just $3 million more than CDs. CDs is almost ready to catch digital downloads. And in a way, Sarah, this kind of makes sense. People who wanna own something wanna digital downloads, maybe they're just fine with like, you know what, I'll just own the CD if I'm gonna own something. I might as well own something. Yeah, this is the most interesting part of this to me is, and listen, digital download people out there saying, no, I still want that.  I will put that in my system the way of my choosing. You're still out there, but it is on the decline. And I think that that was always something that I had a sort of hard time with back in the day of, wow, okay, now we have digital versions of the CDs that you keep buying, Sarah.  I didn't really have space for them on any hard drive anywhere. It really wasn't gonna listen to them anymore. And because I've been a streaming music subscriber for as many years as I have, years and years now, started with Artio, now it's Apple Music, I don't care because I'm used to it.  CDs, I kind of get it, I kind of get it. A lot of card radios still have a place for a CD. I mean, I think my card does actually, I've never used it because sets, I'm less sure about it. I mean, because sets are like the most important media we got out there. So I mean, best of luck everybody, but I guess it's one of those throwback things that people just enjoy. Producer of today's show, with Sarah I have to not hold back. Okay, let's hear it. I have to jump in here. I am holding my always cassette anti-socialites great album, I picked it up I think two years ago. Now the reason I did it was cheaper than the digital download and it came with the digital download code. So a lot of times when you're thinking, especially of vinyl and cassettes, you should think of it. Please take the cassette, it's cheaper. You should think of it as those mediums plus a digital download. And then I don't have to worry about managing the digital file. I have to, like I have this physical backup in addition to something I can display, a physical backup in case my hard drive crashes. I don't have a lot of like music sync services, music locker services have kind of gone away in the advent of streaming. So it is kind of a nice port, like something to have like a physical hold on to. Sure, listen, if we're talking like cassette as a backup, want it, it's free. In fact, it's actually less expensive for you altogether. Of course I'll take it. It's just that the cassettes, listen, I've had, you know, cassettes, you leave them in the sun too long, things happen. Cassettes are- You get that warm hiss of the best. Don't have the longevity that we were promised back in the day. But I'm with you. Like I had, sure, let's do it. Let's go back to cassettes, everybody. It'll be fun. Kids these days- I got my Walkman right here. Kids these days think they're crazy. They're crazy cool.  Yeah, it's like real to real. Yeah, you can even watch it. See, the left side is getting lower and so you know you're almost at the end. Good times. Well, folks who've been watching Star Trek Picard, may have spotted some technology in episode two. If you're an eagle eye, you might know what I'm talking about already, but I'll tell everybody else. Nine to five Google notes that you can see Dr. Girotti using what looks like a Samsung Z, maybe Galaxy Z, fold two, maybe a fold three. It's in a case, so it's sort of hard to tell, but some folks have noticed the tell-tale display crease of the Samsung foldable. Star Trek's 25th century would maybe seem a little beyond this technology, but as fans of the show will point out, some of season two is set in 2024. Not two years from now. So other current day gadgets could make their way into the show, whether they be new or relics. I think what was wild about that, because they are going back to our time, close to our time, but they hadn't yet. They're still in the future when you see like, wait, is that a Z Fold? Is it there on her very futuristic lab bench that she's using there? So- I mean, maybe that's like a plot point. It's like, you don't know that she's already been back to 2020. Oh, maybe it's a spoiler. I didn't even think about that. You're right. I mean, I'm not saying I know, but- I'm not saying you're right, but I'm saying you're right. It could be that. Yeah, yeah, absolutely. All right, let's check out the mailbag. All right, let's do it. Denny had some good things to say about their aftershocks headphones. Denny says, I own a waterproof pair that is MP3 only, and the reason is that they're for swimming. Bluetooth waves don't mix well with water waves. Denny says, I swim nearly every day, and when I started using this with my lap swimming workouts, it was a game changer. They stay in place better than any other kind I've tried. The bone conduction sound in the water is incredible. Anyway, I know y'all like hearing about weird use cases, and these are outstanding. I love all that you do. Oh, Denny, thank you so much. Shocks, if anybody doesn't know, is spelled with a Z, S-H-O-K-Z. But the aftershocks headphones, they are oddly popular, I guess, is what I say, and this is another cool use case. Thanks for sharing that with us, Denny. I mean, as a person who lives somewhere with a pool, I'm a little pool-phobic, but I love the idea of really trying to do laps with good music slash podcasts going on in there. That strap around the back makes sense when you're swimming, because they're not gonna be as easy. For sure, yeah. It never really made sense to me before, but yeah, thank you, Denny. Always good to have on-the-ground reports from our community. We also wanna thank a couple of brand new bosses that we got over the weekend. Daniel and Nick, thank you so much for backing us on Patreon. Thank you, Daniel. Thank you, Nick. Welcome to the team. Woo-hoo. Yeah, remember I said we need 11 more people? Now we just need nine more people. Thank you, Daniel and Nick. You have done your part. You sure have. Hey, folks, reminder, there's a longer version of the show. It's called Good Day Internet, available at patreon.com slash dtns. If you're not a patron, this is something that you get for being a patron. So thanks in advance. Live, folks, stick around, because Good Day Internet is coming on after this show. But reminder for everybody else, we are live Monday through Friday at 4 30 p.m. Eastern, 4 p.m. Eastern, rather. 20 UTC, I'm gonna get that right tomorrow. Find out more at dailytechnewshow.com slash live. We are back tomorrow, speaking of tomorrow, with how to make sense of Apple's complex product offerings with Alison Sheridan. Talk to you then. This show is part of the Frog Pants Network. Get more at frogpants.com. I hope you have enjoyed this program. Thank you.


Income tax 2021-2022, income tax formula. Get ready to get refunds to the max, dive it into income tax 2021-2022. We're gonna start looking at the tax formula in OneNote. If you have access to OneNote, you could follow along. If not, that's okay too. Later on, we're gonna be looking at the formula with the use of Excel, typically in practice. I'll use something like this so that I can double check what has been input into the system, into the tax software, with an outside, possibly more transparent worksheet in Excel. So we'll take a look at that in future presentations. You also might wanna have a Form 1040, which you could find on the IRS website, irs.gov. So you can compare the formula to the 1040. Here's our 1040 in our tax software with our mock client, that being Adam Smith living in Beverly Hills 90210. And you can kind of compare the information down below, and you can see you have basically an extended format of the tax formula. Tax software, we're also often have a tax summary kind of page, which will give you the information in more of a formula basis as well. We'll take a look at that more in a future presentation. So let's go back on over to OneNote. Note, and the first thing you wanna think about and understand is the income tax is a tax on income. That means the first part of the tax formula is gonna be some kind of income statement, a standard income statement you would think of as income minus expenses. That would mean that any natural deduction that you would expect would be deductible would be something that you had to use or expend in order to generate income. So a natural kind of way that you would think about an income tax is that you would say, I've got my income is gonna be on the top line item. And then what kind of deductions would naturally be appropriate for an income tax? Normally you would think of the type of deductions that you needed to expend in order to generate revenue would be the type of expenses that would be natural to an income tax so that the income tax is not being given on the gross income, the top line, but actually on the net income, the income that you had after having to expend the expenses in order to generate income. Obviously the tax code's gonna deviate from that a lot because the tax code is not just there for revenue generation, it's also basically used to influence us in some ways. So when you start to think about the things that are deductible, you're gonna start to say, hey, wait a sec, that's not like something that is used in order to generate income. It's got some other purpose, aim or goal, which is the reason the legislation has been put into place, which makes the income statement in the income tax a little confusing, not a standard kind of income statement, but that's the first starting point you wanna think about. We're doing an income tax. We're gonna get taxed on basically the bottom line of the taxable income statement that we'll start off with income, which we can think about as gross income. Now, we're gonna dive into more detail of each of these line items in the formula. When we look at the top line, which we would typically think of as gross income in an income statement, that's even gonna be a bit more confusing because it's gonna include things which we could think of as gross income like W2 wages, but it will also include things that are from our sole proprietorship that could be reported like on a Schedule C and the Schedule C will have an income statement for the business, which we would imagine more of a common income statement with the gross income minus all the deductions, which in that case are expenses that are used in order to generate the revenue. The net income is gonna pull into the first page of the 1040 and be in this first income line item. So this formula again is a simplified formula that we can kind of hold in our mind. We're gonna have to expand on it to think about what kinds of things we're gonna fit into these particular line items and how much detail we gotta think about in order to think about different changes that are gonna happen, such as what if someone has a Schedule C business and so on and so forth and deductions and income related to it. So then we're gonna have the deduction or subtraction of, and you can think about these as deductions. There's typically two, you wanna think in your mind, two major categories of deductions for the individual income tax return. We are in essence mirroring here the Form 1040. We have what we could call, they're sometimes called above the line deductions and sometimes they're gonna, they could be called a Schedule I deduction now because there's been changes and they're on a different schedule at this point in time and they could be called adjustments to income. So these are kind of the above the line or adjustments to income as opposed to the standard deduction or the itemized deductions. That's gonna give you the adjusted gross income, the AGI. Now this above the line deductions, there's not as many of them. So we'll be able to kind of, we'll go through those, we'll expand on what those deductions are, but those, if you can get those deductions, those have a benefit over the itemized deductions which are possibly the more common deductions that usually come to mind when we're thinking about deductions because these adjustments to income or above the line deductions or Schedule I deductions are not subject to the same kind of either or requirement that we will see in the itemized deductions. In other words, I don't have to clear some kind of hurdle like the standard deduction in order to take them or in other words, I can take the standard deduction and still be able to take the adjustments to income in general. They're not linked to whether or not I take a standard deduction or whether I am itemizing. This subtotal is just gonna be a subtotal on the way down to the bottom of the income statement similar to like a multiple step income statement to get down to a normal income statement terms and down to net income, in this case, to taxable income, but this number is gonna be really important, the adjusted gross income or AGI. The reason it's really important is because a lot of times when you're thinking about credits or when you're thinking about deductions, they have a phase out characteristic. In other words, the tax code is often gonna say if your income goes above a certain level, we're gonna start to phase out the benefits that you get from certain deductions and credits and they're typically not gonna be basing it on the top line, the income, they're at least gonna start out basing it on the AGI. So when we say there's an income limitation, usually more technically, it would be an adjusted gross income based limitation not on the top line. They could be pretty closely related depending on how many adjustments to income there might have. So it's a good key number to keep in mind and then we're gonna be subtracting either the standard deduction or the itemized deduction. Here's where the confusion mostly comes in with people because the standard deduction is a deduction that will be standardized and it'll be based on, in essence, your filing status and a couple other conditions that we'll talk about later. So we'll get into the dollar amounts of the standard deduction, but the general idea is you're gonna have one standard deduction or one set of standard deductions based on your conditions and that'll be it. Or if you have itemized deductions that are over a certain amount, you can take the itemized deductions. So the itemized deductions include those types of deductions that often come to mind when we think about deductions like the charitable deduction, there's an above the line component. So it gets a little bit more tricky, but most of the time, most of the charitable deductions are on the itemized deductions when you think about deductions related to interest and taxes or mortgage taxes, I'm sorry, mortgage interest and property taxes, for example, those are gonna be the itemized deductions.  Now note, there's often an argument within the tax law saying, I mean, should we simplify the tax code by lessening the amount of deductions, possibly giving a greater standard deduction versus having the itemized deductions. So when they try to simplify the law, they're often saying, okay, what we're gonna do is try to increase the standard deduction so that everybody just has a standard deduction and we're not gonna get into all this itemized deduction business. You'll note that the itemized deductions include a lot of items that, once again, they're not those kind of things that you would think would be natural to an income tax because you would think the things that would be deductible would be those expenses that you need to expend in order to generate revenue. And oftentimes when we look at the deductions that here, such as a personal residence, mortgage interest deduction and the property taxes and whatnot, those are on personal things. So you would think there's some other driving factor or incentive as to why they became deductible other than what would be natural to an income tax. So oftentimes you'll hear arguments on the income tax code saying, well, we should simplify the tax code versus we should increase the itemized deductions having them give them more influence so that we can do things with the tax code and influence people's behavior through the tax code. Those are often gonna be two angles that people think about with tax policy. Do we wanna use the tax code to influence people? Well, that's usually gonna mean that it's gonna be a more complex tax code and that would mean people would probably be favoring more power to the itemized deductions so that they can use those to drive people to do this, that or the other thing based on tax influences. If you're trying to simplify the tax code, then you're probably saying, well, now I wanna lessen the role of the itemized deductions and just have a standard deduction. Also, the itemized deductions probably, of course, favor more well-off individuals because you're more likely to be itemizing if you're more well-off. Generally, you're gonna have more deductions that are gonna be over the standard. So the general rule then would be you're gonna take the standard deduction if it's greater than the itemized deduction. You would only be taking the itemized deductions if they were greater than the standard deduction because you want the maximum benefit for taxes. Benefit for taxes mean that the expenses, which are, in essence, the deductions, are good. Everything's flipped on its head for taxes. So, and that's a key component. Remember, when you're on your business side of things, if you were trying to get a loan, for example, for your business or something like that and you're going to the bank, you're trying to look good. You're in your best suit. You've got your income statement. You're trying to say, this is how much I'm making and you're trying to say, I make enough money to pay back the loan. Give me a loan, please. When you're talking about taxes, everything is flipped on its head. You're trying to look bad. You can imagine visiting the tax person with holes in your jeans and so forth. You're not actually gonna do that, but that would be more of the, right? I don't have any money, right? The expenses are good. The income is bad for taxes because it's an income tax. So that means what we wanna do is take the biggest amount of deductions we can, which would basically be kind of like expenses if you're thinking about a normal type of income statement. So we would only take the itemized deductions if they're greater than the standard deduction. That means that when you're thinking about itemized deductions, you gotta think about, is it worthwhile for me to collect a bunch of the itemized deductions, things like medical expenses and so forth can get quite tedious to be collecting the data on if I'm not gonna be able to get a benefit from them. So we'll break down some of those itemized expenses when we get into that section of the course.  So you kinda think about this as the bottom line of the income statement portion of the tax formula. We're not done yet because we have to calculate the taxes and then we also have the complexities of the credits which are different than the deductions and then we also have the fact that we already made payments on it. So we're really only halfway to the end of the actual calculation here. But this is the part that you kinda are verifying oftentimes when you're filling out the 1040 to see what your taxable income will be. This would be kind of equivalent to the net income if you thought about just a normal income statement, basically income, gross income minus expenses. We've got the income up top minus the adjustments to income which are kind of like above the line deductions to get to that AGI. Then you take either the standard deduction which would typically be easier and normally applies to most taxpayers unless your income is over a certain threshold. Also remember that you might say, well, what's gonna be the factor that basically triggers people to itemize? It's usually something like a home. When they purchase a home, that's one of the biggest deductions because you're gonna be financing a lot of it. And oftentimes the mortgage interest is going to be deductible as well as the property taxes and that's huge deduction that pushes a lot of people over to itemizing. But be careful when you're purchasing a home if they're arguing that you should purchase the home just to get the deductions of the mortgage interest, you gotta be careful on that because the benefit that you're getting isn't really the full deduction of the itemized deduction because you would have got the standard deduction anyways. The real benefit you're getting is the difference between how much standard deduction you would have gotten and how much more benefit you got on the itemized deduction. So once again, for a lot of people it might not be as big a difference as you would think for more wealthy people that might have two houses or something like that and have a larger house and therefore larger financing then it's more likely again to be a bigger significant thing to be itemizing and so on. So in any case, that's gonna be the taxable income. So then we're gonna apply the tax rates you can think about it or in essence the tax table. This is where we're gonna actually apply the calculation of the tax. This is something that we as tax preparers aren't usually doing by hand. We looked at this in the past because we would have to apply the progressive tax system meaning the different rate tables and so on which and if you were to do this with the tables with the actual tables and the instructions for the 1040 you would look up the tables. That's how the software will typically calculate it. And so again, we really rely on the software for this. So in other words, normally we can double check this number up top possibly with an Excel worksheet as we will do. We'll double check these numbers then we'll rely oftentimes on the tax software to do the actual calculation because it's a progressive tax. It's complicated to figure out that rate because you gotta look it up in a table number one and number two is not just a table because you might have more detail than that. You might have to break out the capital gains rates which could be different as well as the dividends rates could be different. So once you've got the tax rate that'll give you the tax before credits and other taxes. So you would think this would be the bottom line of what you owe but no, you also have the credits that are gonna take place. The confusing component about the credits is they kind of combine the credits together with the payments in the tax formula because the credits are equivalent in value to basically something that you paid in to the system. So you gotta be careful when you're thinking about a deduction versus a credit. When you're thinking about a deduction if you're talking about $1 of a deduction or $1 of a credit, the credit will be worth more than the deduction. So in other words, if you had a deduction you gotta think, do I even get the deduction? Because if it's an itemized deduction it's not gonna help me if I'm standardizing. So first of all, am I gonna get the deduction? If it's gonna give you a benefit on the deduction side of things say it's an adjustment from adjustment it's an adjusted gross income deduction or an adjustment to income deduction then you're only gonna get a benefit based on basically the rate that it's gonna be applied to that dollar of the deduction. So you're only gonna get a portion of the benefit of that deduction whereas if it's a credit you're gonna get that full dollar worth of a credit. So a dollar for dollar deduction versus a credit the credit is gonna be worth more than the deduction. That's gonna be the general rule that you wanna keep in mind. So then we're gonna say subtract or add the tax credit and other taxes. So the credits are gonna be things once we're down here we're now looking at the tax this is basically what our liability would be if we had not already paid into the system which we have because the IRS wants to get paid as we go for most people they get paid by your employer taking money out of your W-2 and paying it to the IRS on your behalf. But then we also have the credits that are gonna subtract we're gonna reduce the liability what liability would be for the taxes minus the credit so that's good cause that would make your liability go down but we could also have other taxes that could be involved down here that we're gonna apply that are not the income taxes one of the biggest examples often being self-employment tax. So for example if you work and you have a schedule C business then if you're a W-2 employee you have to pay Social Security and Medicare and the income tax through payroll taxes if you're a sole proprietorship then you're not paying the payroll taxes for your income that you're earning the IRS wants that money so they're gonna include it in self-employment taxes one of the big taxes for many people that people often it hits people unaware of how that's gonna happen because they're so used to being an employee when they move to self-employed they're calculating just on the federal income tax and forgetting about the Social Security and Medicare which in essence of the payroll taxes that are now being applied to them as a sole proprietorship in the form of self-employment taxes. So those are gonna be added that could be added down here depending on the type of business if you're a W-2 employee then you've already paid those taxes because the employer took them out of your wages because they were forced to by the government and so they took them out and you paid them already typically so that's gonna give us then what we'll call the total tax here so we had the tax before we had the tax before credits and other taxes and then we applied out the credits and the other taxes so now we're saying the total tax which would be your liability if you had not already paid in to the system but you have paid into the system because that's what the government wants, right? They want you to be paying into the system as the year goes so if we're talking about tax year 2021 the government wants to be paid in 2021 even though you don't file the tax return until April 15th of 2022 or somewhere thereabouts possibly April 18th of 2022 so they want the money during the timeframe now if the way the tax system was kind of designed it would work something like this in a perfect world what would happen is that you earn revenue and you pay the government their share of the revenue as you earn it throughout 2021 when you file the tax return by April 18th or 15th or whatever of the next year 2022 it should just be an information return in a perfect world in other words you would have the total tax liability that you recalculated and then you would tell the government and I already paid it throughout the year possibly through withholdings from my W-2 wages and therefore you would have no refund and no tax due that's how it's kind of designed to do however that's impossible to do due to the complexity of the tax code in other words it's impossible for us to pay the exact amount of tax that we owe because we have a progressive tax system with multiple tiers because we have multiple people that could be in combined on one return because we got credits that are gonna distort the whole thing as well so it's way too complicated for us to ever get the exact tax calculated so that means that what we try to do is shoot for the refund that's why you have a refund and you can see this in the payroll taxes if you've ever dealt with payroll taxes it uses more of a flat tax and you file the 941s quarterly and normally if you do things properly because it's a more simple tax it's using the same system on a quarterly basis but when you actually file the tax return you're not paying any more tax at that point in time you're just saying hey look this is how much tax I owe based on the calculation I already paid you it when I process the payroll there's no tax, there's no refund at that point in time that's kind of how the income tax was designed to be but it's way too complex to do that because we don't have a flat tax and because the income's confusing because the deductions are get out of control and the credits are a mess and so on so what we do then is we try to say I'm gonna shoot to overpay the taxes so when you look at your tables for the W-2 withholding tables and so on they're designed to overshoot the taxes so if you calculate it properly based on the directions for the filling out your W-4 in order for the withholdings to be taken out of your W-2 they're designed to overshoot so that you pay too much and that's what you're getting in terms of the refund in normal cases so now you got the tax payments which hopefully you paid a little too much in that case to get a refund why do they try to overshoot it instead of undershoot it is it so that you can get a nice surprise of a refund that's not that's you know that might be part of it but really what you're trying to do on your side of things is you're trying to avoid paying penalties and interest how does the IRS kind of enforce this whole system they have a stick they got the stick that they hit people with it's called penalties and interest so if you underpay the tax they're gonna hit you with the stick of penalties and interest we're trying we don't want it I don't like getting hit with the stick so what you're trying to do is overpay a little bit so that you can avoid the penalties and interest because you can't exactly hit exactly what the amount of tax you're gonna owe is so that means that you've got the tax payments down here and then the refundable credits we'll talk more about refundable credits they become more and more significant those are things like the child tax credit which has an advanced portion to it now and you've got the earned income credit which are the two big refundable credits and possibly the recovery rebate credit tied to the economic stimulus payments so those are also gonna be down here refundable means that we could go below the tax we could not only not owe any tax and not just get a refund back because we overpaid the tax but actually get money so in that case if you were using the refundable portion of a refundable credit you would be getting money it's not like you would be paying tax in that case you would be receiving money through the tax code while filing your tax return and it wouldn't really be a refund in that case even though it's still kinda called a refund it would be a benefit kind of program so that's why they're down here in the refundable credits section so we'll talk more about those later and then finally we get to the tax refund or the tax due at the bottom line so this is basically mirroring the actual 1040 every line item on here we can then supplement with another schedule that might help us to give us more detail so for example the income line item might be supplemented with a schedule C a schedule E that helps break down more of that information the adjustments might be on a schedule one to tell us what actual those adjustments are the itemized deductions is gonna be on a schedule A that breaks down the actual itemized deductions so you can think about it if you were thinking about an Excel worksheet format you'd say okay this is the first sheet which is the summary sheet summary formula and then I'm gonna break down each of these line items with a separate sheet that feeds into that first line item when you're envisioning it in your mind then if someone asks you a question and you're saying okay you got a schedule C thing that's gonna ultimately feed into the first line item of the income statement and we'll have an ultimate impact on taxable income of this and so on that's how you kinda wanna visualize it oh you have something that's an adjustment to income which would fall in here which you would have a deduction to the adjusted gross income which could have an impact on your phase outs and so on for other credits and whatnot oh you have something that's an itemized deduction that would be kinda here that would be going on your schedule A would flow into this portion on the first page of your formula that's how you wanna start to visualize in your mind what's gonna happen and then you wanna solidify that by doing practice problems with the use of say Excel worksheets and of course with the use of software.


as plant liqueur by 2 y by l into 1 minus y by l that is what we have. Now, if you plot plot y by l as the coordinate t minus t naught by t 1 minus t naught as the abscissa plant liqueur becomes a parameter. So, if you plant liqueur equal to 0 means there is no velocity of the plate. So, it is a static thing and then the heat transfer process is purely conduction and please at this point assume t 1 greater than t 0 for our discussion purposes t 1 greater than t 0. So, you will find when you plot this when plant liqueur equal to plant liqueur is the fluid. Accord equal to 0 there is heat transfer from top plate to the bottom plate because t 1 is higher than t naught that you can easily make out that profile will tell you. Now, as you now put in some value for plant liqueur starting greater than 0.5 1 1.5 2 3 4 5 6 something interesting is happening that is why I take up this problem I will just do my bit and go at plant liqueur equal to 2 rather I would say plant liqueur greater than 2 there is something very interesting happening to the temperature profile. Now, when you draw this temperature profile you will take the abscissa as theta from 0 to 1 and of course y by 0 to 1. So, one would like to think that all the profiles would be between this 0 to 1 0 to 1 thing, but when you go beyond plant liqueur equal to 2 suddenly you will see the temperature profile extending outside theta equal to 1. Number 1 number 2 not only that when we say the top plate is at t 1 you know what it means it is held at t 1 it is artificially deliberately held. So, if there is some heat transfer into that you are taking away that heat to hold it that is what it means it would not go beyond that. So, t 1 is held constant the temperature profile is extended beyond 1 that means the temperature there is now higher than the temperature of the plate t 1 what it means is although you are holding the temperature t 1 greater than t 0 you are holding it at certain plant liqueur number meaning at certain u 1 u 1 value the profile extends temperature profile extends beyond the theta 1, but you have to bring that profile back to that one point. Now, you see the gradient has changed its direction originally the gradient was like this for plant liqueur equal to 0 gradually when you increase the plant liqueur it become at 2 it become vertical at y equal to l and when you went beyond plant liqueur equal to 2 the profile is changing that means the direction of the heat flow is changing. So, what does it mean although you are holding t 1 and t 2 constant deliberately t 1 bring greater than t 0 at a value of plant liqueur equal to just beyond 2 heat has now started flowing into the top plate rather than from the top plate to the fluid that means there is a heat reversal has happened heat flow reversal has happened this is something now which is coming out because coming out of our flow because we took the viscous dissipation term into consideration du by dy whole square we did not neglect it we said here du by du by du by may be important du by dx we neglected du by dz we all those we neglected when we have taken a situation the problem where du by dy was is finite and it should be considered you find now a beyond certain value of u 1 heat is started flowing into the upper plate question or not this only if you plot you will understand then you think what is happening to the physics of the problem now the answer is that somehow this increasing velocity increasing a cut number increasing velocity has created has generated heat in the system that heat has caused the fluid temperature to rise that rise in fluid temperature beyond the t 1 value is what is the cause of heat transfer into the t 1 therefore increasing velocities are finally the root of at this this phenomenon of heat generation within the fluid and therefore heat transfer to the top plate this is happening this phenomenon of heat generation within the flow because of u 1 is viscous dissipation actually it is viscous heat dissipation viscous energy dissipation now this is viscous dissipation not simply kinetic energy it is not simply u 1 square it is actually mu if you look at the energy term energy equation mu du by dy whole square mu is always present so it is a combination of the viscosity and the velocity gradient so it depends upon what are the values of these two mu can be extremely high du by dy can be very small viscous dissipation is important when is mu very high for oils so when there is a oil involved even small du by dy can generate enough viscous dissipation on the other hand if you go to low viscosity fluids typically air is extremely small but you are under those conditions if du by dy is very large mu into du by dy whole square will be considerable so for low viscosity fluids high velocity gradients will cause viscous I mean there is heat generation and therefore heat transfer for high viscosity fluids even small gradients will lead to the same effect I am trying to make an important point here it is not simply viscosity that counts it is not simply the velocity gradient it is a combination of these two which brings in a very important physical phenomenon into this system where heat is being generated when heat is generated it has to escape somewhere it tries to go to towards the plates and that can happen only when the temperature of fluid itself is very high higher than these two plates that is what you see when you plot these temperature profiles you can go up to 4, 6 and 8 even time so viscous heat generation has now caused heat flow reversal at the top one number one if there is a heat the temperature profile reversal there should be a maximum for that profile please find out what the maximum temperature is this is all a case T1 greater than T0 only we are talking about what is the maximum temperature and at what location it occurs please find out now this is purely by plotting the profiles you can make out how else can you find out that there is a dT by dy equal to 0 at the top wall please look at the file can you find out by an analysis what is the value of plant lecate equal to 2 if you plot it you will know that but derive an expression for the value of plant lecate equal to 2 when dT by dy is 0 at the wall that is when the change of direction takes place here the temperature profile temperature profile is there Ty differentiate that dT by dy at y equal to L you put 0 and obtain plant lecate equal to 2 that is what I am telling you to do you can get it through the profile if you plot which you have not plotted but at least analytically find out from the T equation at what value of plant lecate is dT by dy equal to 0 3 or 4 steps please obtain plant lecate equal to 2 as this critical number beyond which heat gets transferred into the top wall although T1 is greater than T0 we emphasis this point simply because there is a mindset amongst all of us generally that as long as T1 is greater than T0 it should always flow from T1 to T0 but what this problem tells you is no that is not right your mindset is not right there is what is called as a viscous dissipation that is possible it is possible for low viscosity fluids at high velocity gradients and high viscosity fluids at low velocity gradients heat is generated because of this viscous shear that shear force which is depends upon the kinetic energy is converted into heat that heat is now trying to escape the if the temperature of the fluid goes beyond the T1 temperature of the top plate there is heat transfer into the T1 do not always look at the physical model and say T1 I mean heat transfer will be always from T1 to T0 that is what it says this is the effect of viscous dissipation importance of mu and du by dy always look at mu du by dy not mu alone not du by dy alone please obtain that as partly equal to 2 partly equal to 2 also where does the y maximum occur T maximum occur this is again dt by dy at t0 you have to find out where dt by dy become 0 and please obtain this I am really not going to write anything on the board I am a little unhappy with nothing being done by you you are all intelligent people please do this yourself I will give you the final y max this is where the T max occurs in this case of T1 greater than T0 so take the temperature equation differentiated dt by dy and find out where this is equal to 0 that is the maximum point please obtain this following expression y maximum is equal to I am going to dictate wrote down if you are interested y maximum is equal to k by mu u1 squared again and again this mu u1 squared k combination comes in all this problem mu u1 squared by 2k k 2kl mu u1 squared you can look at the term mu viscosity u1 squared kinetic energy y max equal to k by mu u1 squared into T1 minus T0 this is the imposed temperature difference plus why is this half plus half not plus half it should be plus l by 2 y max equal to k by mu u1 squared into T1 minus T0 plus l by 2 I think l you should get and one thing you can check here if T1 equal to T0 equal temperatures where will the maximum occur so check that here from this expression if T1 equal to T0 y maximum will be l by 2 and find out what that temperature is do that now I will ask a question if T1 equal to T0 equal temperatures occurred equal to 0 there is no heat transfer at all it is entire fluid body is at T0 whatever equal temperature it is a T0 T0 the moment you introduce the plate velocity and depending upon that now heat transfer comes into picture a non heat transfer problem in adiabatic problem you are converting into it it is converting itself into heat transfer problem simply because of the imposed flow that you have created you have not use any pump an imposed flow because of the movement of the plate that you have imposed action. So now there is a viscous generation that heats up the fluid only thing is it is doing it symmetrically because both the plates are at the same temperature the heat that is generated has to go in these two directions you will find a nice symmetric temperature profile y equal to 0 T equal to T0 y equal to l also T equal to T0 you can call it a TL but both of them are equal and there is a parabolic temperature profile with a maximum at l by 2 find out what that maximum in I have asked you to do this also for oils you will find this temperatures could be very high for air it does not matter but this is taken for our lubrication problems T max is the most important physically significant thing coming towards from quiet flow in the case of lubrication films what would be the temperature of the oil film that will attain at various u 1 why is it important higher the temperature for liquids what happens to viscosity for liquids will it increase or decrease for higher temperature decrease that will destroy the lubrication characteristic of that particular so we want to keep the maximum temperature within a certain limit therefore this this comes in so you will find by looking at physical situations you should be able to formulate your own problem when you look at a heat transfer problem you should be able to identify its conduction convection radiation what are therefore the important parameters coming into picture what is the physical model all that you have to do it is not simply that this is given as something very specific what it tells you what you should understand is you look at the heat transfer situation think about it write down the physical model and find out what are the parameters find out how heat is transferred and what variables control the heat transfer now I have also asked you to look at calculate heat transfer at the lower wall both lower wall and upper wall you have the temperature profile okay how do you write down a small expression for heat transfer at the lower wall how do you rather calculate it from the temperature profile qw equal to minus k at have you done that y equal to 0 now can you tell me therefore what is the final expression for q at y equal to 0 is very important after all temperature differences are there thermal conductivity is there L is there this I will give you 3 minutes to do this please I will just give you a hint qw or whatever is equal to k by L into give me what is there in the brackets k by L it should be of the order of k dt by dx so k by L you take give me what you get in the brackets in terms of pranthal number q at the bottom wall equal to k by L multiply by something in the brackets in terms of pranthal number yeah tell me k by L I have taken it outside the bracket in the brackets you tell me what they simplify it here there is no more L if I you have taken L outside the bracket there will be no more L k by L has come up give me the thing in the bracket anybody else whatever is it okay okay there are several ways of how you can put it can you please do this see whether you can put it in this form can you tell me here now what I can write then this is simple conduction equation as you can see k by L t0 minus t1 please see whether you can get this into this form slight manipulation k by L you got it anybody has got it k by L now I hope you have got it now look at this expression this is the q at bottom wall so there is usually one would think k by L into t0 minus t1 but now we know that is possible only when cut number equal to 0 so fine and if t1 is greater than t0 you will get a that directions you will get you know you minus and all that but you see from this expression the driving temperature difference when viscous dissipation exist is not simply t0 minus t1 but it is t0 minus you take this together t1 plus Prandtl u1 square by 2 Cp look at Prandtl u1 square by 2 Cp obviously the units of that term must be temperature it has to be temperature so this is the heat flow at the bottom one mark it leave it we will go to the next step we will come back to this equation later so when t1 is greater than t0 both the plates are at some temperature control the heat flow at the bottom wall equal is equal to k by L into t0 minus bracket t1 plus Prandtl u1 square leave it at that now take up the next problem now you have a quiet flow you have done this hopefully you have done this in your exam you have a quiet flow the bottom plate is insulated get me get me the temperature of the bottom the insulated wall it has some temperature there is some temperature attained by the insulated wall what is the temperature again go to the same temperature equation is the same that this now another thing you will learn here is temperature equation is the same different boundary conditions t1 greater than t0 t1 equal to t0 t0 greater than t1 dt by dy x0 at wall all this give will give you different information and of course answers but more than that information that you can call out of it one we have now seen that viscous dissipation is important beyond a certain Prandtl cut and it has the tendency to make the heat reverse even though the temperature is high we have said that now heat transferred the bottom wall you get you got it as k by L into t0 minus of t1 plus Prandtl u1 square by 2 cp keep at the side take a new case where the same quiet flow bottom flow bottom plate is insulated get me a simple expression for the temperature of the bottom wall y equal to 0 dt by dy is 0 y equal to L t equal to t1 same 2 boundary conditions 2 constants get me the temperature for the bottom wall which is actually dt by dy at y equal to 0 very simple expression you got it tell me t at y equal to 0 is what can you give it in terms of Prandtl number yes little matter whenever you find mu and k you put a cp there make it into Prandtl divide the other thing by multiply divide by cp this is okay no problem it is permitted that is why it should be easier for them the temperature profile y equal to 0 dt by dy is 0 y equal to L t equal to t1 tell me if you have completed if you have made a mistake it does not matter tell me this is okay tell me now any one of you know start with the temperature term here t1 plus Prandtl not rho now what is the problem you have taken quiet flow with y equal to 0 dt by dy equal to 0 when I said dt by dy equal to 0 what is can you use a word to describe that surface it is a dt by dy equal to 0 means what it is a adiabatic it is an insulated surface it is an adiabatic surface that means the temperature t y equal to what you have got is actually t adiabatic wall or t adi whatever so in an insulated condition you have now the temperature now please see it is always higher than t1 we did not specify the temperature as t0 we specified an insulated boundary condition then when you got it actually in terms of the other variables you found the at y equal to 0 which we now call the adiabatic wall temperature not the adiabatic temperature adiabatic wall temperature or insulated wall temperature you found t1 plus something which depends upon u1 of course the fluid also very important leave it now go to the previous case where you found the heat transfer at the bottom wall look at that heat transfer at the bottom wall qw equal to k by l multiplied by t0 minus you are getting this but that was not adiabatic wall that was t y equal to 0 t equal to t0 so for the case of a non adiabatic situation here so actually what now I can write I can actually write it as adiabatic for the non adiabatic case I can still invoke the adiabatic wall temperature concept now although it is not adiabatic I am communicating here the t1 not equal to t0 k is not adiabatic but when you calculate the rate of heat transfer at the bottom wall you are getting a combination of parameters which happen to be give you the adiabatic wall temperature how do I know it is adiabatic wall temperature that is what you did just now putting dT by dy at y equal to 0 equal to 0 you said the temperature that is attained by the insulated wall is this but this happens to be same as this that means ladies and gentlemen even in a non insulating or non adiabatic wall condition now what is this this is the equation for heat transfer the driving force driving temperature difference is not simply the imposed t0 minus t1 but it is a imaginary temperature difference the driving potential which has now adiabatic wall temperature input if you say sir there is no adiabatic wall yes there is no adiabatic wall so this is the concept of the adiabatic wall is coming into the non adiabatic thing meaning the first thing that now when you when we got this expression we did not use the term anyway that is a high velocity flow we have not used it we did not set high velocity flow we said we went on saying Prandtl occurred what is the value of Prandtl occurred the effect of the Prandtl number and the velocity is coming into picture which simply did not say high velocity flow because you have done high velocity flow in force conversion high velocity flow is a du by dy occurred number you said now I did not say high velocity I simply said we will take mu by k du by dy whole square into consideration let us see what happens now in that situation the actual analysis is telling me the heat transfer at the lower wall for a certain Prandtl number for a certain du by dy is not simply k by l into t not minus t1 but it is k by l into t not minus a new temperature which is t1 plus Prandtl u1 square by 2 cp then you found it is adiabatic so what it means is in all such situations and it is true for normal convective situations the there is always a velocity of the flow either the flow is there is a velocity of the flow or in this case there is a velocity of the plane because convection is relative velocity wherever there is relative velocity therefore that is in convection the correct driving temperature potential is this and not simply the temperature difference that you see on paper therefore for all convection cases the first thing that you have to do is calculate taw even if it is not adiabatic case that is the right temperature the moment there is u1 there the question is u1 square by 2 cp is there it may be small large very large that is a different matter but it is there u1 is not 0 the moment u1 has come into the picture where it is a quiet flow and then you go to the boundary layer flow there is a kinetic energy there is a viscosity therefore there is a viscous dissipation the question is is it important how important now when you do not know what it is what you should do is take this expression for calculation if that you have understood the next question is how do I get the ta adiabatic wall temperature go one step ahead now look at this ta adiabatic wall is equal to what is it currently u1 t1 plus t1 plus we will make a small again manipulation here bring t1 to the left hand side so taw minus t1 divided by u1 square by 2 cp can you tell me what it was now that you have done the high velocity flow you have done the high velocity plate Arvind what is this term in high velocity flow now what is it called I will I will put a symbol for this tell me in high velocity flow you got a very similar expression you already knew about ta adiabatic wall temperature earlier actually taw minus t1 divided by u1 square by 2 cp I will give you a hint before I left in the last class I said can you compare the quid flow to something else which you are which you know that is the boundary air flow is not it now what is t1 corresponding to then in boundary air flow what does t1 correspond to and u1 corresponds to so suppose you put taw minus t infinity here u infinity by 2 cp now do you recollect what it was no that is h by rho infinity cp look into the notes if you have I want you to give me the name of this term maybe you are more familiar with that flat plate problem therefore in this I am replacing t1 by t infinity 1 by u infinity that is a boundary air problem it is that the way of looking at it is right but the what you get on the right hand side will be different but what is this term called taw minus t infinity divided by u infinity square by 2 cp please find out u infinity by 2 cp is a temperature term therefore it is non-dimensional you want me to give you a hint beyond that you do not have the notes earlier notes high velocity boundary air flow with air what is it called now you thought recovery factor was only in high velocity boundary air flow now I am giving a recovery factor in a simple quit flow which you have solved by hand complete set of navier stokes equation is not a boundary air flow it is a parallel flow you took the governing energy equation including a term which you did not you did not know what it was but d o by d o whole square you it did not cancel out so you took that into consideration then when you take the temperature profile and put various boundary conditions you are getting so much of information first thing you got was a cut number then we know now there is a heat reversal at the wall even though t1 is greater than the bottom temperature that is because of viscous generation and there is therefore some critical value where viscous heat comes into picture that you found out you should find out plant leg cut equal to 2 by dt by dy at that equal to 0 now you go one step beyond you find that the non-adiabatic case the bottom wall temperature is something which is very similar for which you need a temperature from a insulated boundary condition which is the insulated or adiabatic wall temperature so you take the adiabatic wall temperature term put it into the non-adiabatic thing that is the right driving equation for convection is what I am now trying to tell you and now go if you go further now I asked you t infinity now I will come back to taw minus t1 because it is a quit flow situation there is no infinity here this is called the recovery factor and what is the recovery factor in this case this is equal to from this expression so much comes out of this problem you know why is it called recovery factor recovery factor it is recurring something something is being recovered what is being recovered you can guess do not say heat loss the heat that is generated by viscous dissipation that is being recovered in the case of the adiabatic wall where is it being recovered if you see it is going to the by the way what is the max I will just go back what is the maximum temperature in the adiabatic case and where does it occur I think I have asked you this question where is the adiabatic temperature maximum temperature where does it occur you know the t1 t0 profile you have drawn so max t1 t0 is held constant so nothing can happen the maximum temperature occurred in the fluid t1 equal to t0 same thing tmax occurs in the fluid at y equal to l by 2 in the adiabatic case which is the maximum temperature where yeah yeah at the wall itself yeah so draw the profile at y equal to say that is the maximum temperature how it has come about some of the heat that is generated is being recovered at the plate this may or may not be the very right physical interpretation but this gives you an idea the heat that was generated by friction has been recovered by the system itself it has not let it go as a loss if it is a loss still the insulated surface would have some temperature maybe it is slightly lower but when it has recovered taken the heat and supplied part of it in insulated case there is no heat loss from the plate dT by dY is there but at that point whatever it has absorbed it has raised its temperature so in an insulated boundary conditions case insulated plate temperature is the highest and therefore you can draw the profile I want all of you to draw the quet flow draw the profiles for t1 greater than t0 case t1 equal to t0 case and the adiabatic case see the temperature profiles how they change okay now you go beyond that so we are saying here the frictional heat is being recovered therefore it is a recovery factor now we go to the next step so what is recovery factor equal to can you tell me from your notes what was the recovery factor for that particular case that you so what is the value of recovery factor for the high velocity laminar boundary layer flow whatever you have done laminar or turbulent laminar I think that r value what is it you got the r somewhere there in your notes so r there should be a relationship r equal to what suppose I want to calculate you got tw minus t infinity divided by infinity by 2cp equal to r that r equal to what for that particular situation I am sure you have that value there your notes what will in terms of what you will find the value of r at least no you must have you must have you got the definition of r in your class notes cover I should not be asking you so many questions here you said recovery factor fine so there is an expression for recovery factor I am asking you what is the value of that in that particular case the laminar flow flat plate case find out it should be there we will go further I wanted to bring the point here that r is a function of Prandtl number only in terms of number but it changes from situation to situation in terms of the geometry and the flow so a flat plate laminar problem has a certain recovery factor is a function of Prandtl number a laminar sorry a flat plate turbulent flow has its own recovery factor which is a function of Prandtl number a quiet flow we did not specify the fluid here but fluid is the Prandtl number so for the quiet flow the recovery factor it does not matter whether it is adiabatic or non that is not the point at all recovery factor value is equal to Prandtl so if you know the Prandtl number half the solution is not now I do not know whether you have missed for laminar boundary layer it should be a Prandtl power half or something laminar high velocity no no you have missed it you should be there somewhere there should be square root of Prandtl number this is very important for us to know that the recovery factor has a value which is some factor I do not want to say function yeah okay function of Prandtl number Prandtl power one half root one third or whatever in the case of quiet flow it is equal to Prandtl number that is all for high velocity laminar boundary flow with air it is I think Prandtl power half you please check for turbulent fluid Prandtl one third I think please check it out this is very important two aspects one you should know that recovery factor is a function of Prandtl number and also how much it is because one is a physical signal query now so tell me when you want to solve a problem for your how does this help you this expression what is it that you know what is it that you do not know in this expression this is expression to calculate the adiabatic wall temperature because you always know the fluid is that air for us you know air oil it could be water it does not matter at all so the moment you know what is the fluid of course you know the plate velocity this is given plate velocity plate temperature Taw is known the moment Taw is known to go to the heat transfer equation do not simply put T not minus T1 that is what I am trying to convey to you same thing in the case of laminar boundary air flow usually what is the Newton's law of cooling q is equal to H A delta T delta T is Tw minus T infinity I am saying do not do that take Tw minus T adiabatic you do not have to worry now T adiabatic has u1 square all it simply means is if u1 is small this is negligible if u1 is considerable that will be important it could be a rise of 0.001 degree centigrade when u1 is small but it is there you may neglect it but it can never be 0 viscous dissipation is 0 only when u1 equal to 0 but then we do not talk about convection at all in this case so the moment there is a u1 that is coming into picture fluid velocity there is kinetic energy there is a viscosity there is a velocity gradient therefore mu du by dy whole square becomes important that comes from Taw w equal to mu du by dy so viscous shear leads to heat generation heat generation heats of the fluid and the temperatures in the fluid will be slightly higher than what actually the T infinity but it may be negligible if T infinity is 150 degree centigrade and the viscous dissipation has increased at 0.1 degree you do not care but if T1 is 150 degree centigrade and viscous dissipation has increased by 40 degree centigrade now on what does that depend either 0.1 or 40 two things Prandtl number the fluid and the velocity gradient how a cut number Prandtl a cut number so when you want to calculate the rate of heat transfer in convection in any situation this is an example the same thing you can do in the laminar here it very clearly says do not worry about what u1 and T1 are there get the adiabatic wall temperature use this expression T0 is actually Tw in a way our our old thing and immediately you have the heat transfer coming into question so we do this squared flow generally in the beginning of the laminar flows we never said laminar we did not say turbulent because it is all for laminar we wrote the expressions for laminar we do this therefore to con to first of all understand the procedure of solution of a convective heat transfer problem starting from the physical model I will never I say this very often you have to start with the physical model ad nausea as I say physical model mathematical model simplification of the equations if they are very complex and neighbors equations are complex then take the simplified version so in a boundary air flow it can be Prandtl equations but in this case there is no name given to those 4 equations you know D w d square u by d y what name there is no name but you please look at them it is like in conduction what is the simplest expression for conduction d square d by d y square is equal to 0 you cannot get anything simpler than that with two boundary conditions similarly you have here d square u by d y square is equal to 0 d w by d y square is equal to 0 why momentum has taken care of taken care energy equation we wrote everything we said there is no heat generation so we did not say there is no viscous dissipation purposely so that we wanted to study because it has d u by d y now in this after that you have to solve you do not have to rush to the computer big fluent code you can do it by hand this is the only problem and the corresponding Pozolet-Phozo problem which you can do by hand with three different boundary conditions T 1 greater than 0 T 1 equal to T 0 I want you to do that and a boundary condition at the insulated boundary condition you get different temperature profiles but importantly you find lot of physics the effect of viscous dissipation the possibility that the heat transfer can go to a temperature which is higher than the other temperature in the system simply because the fluid has increased temperature a practical application in lubrications or anywhere where oil is involved as a lubricant it loses its viscosity at this higher temperature that is important thing so you have to find out what is it that is why the gaps are given as 3 mm 4 mm you know otherwise you know it is not it is not a duct kind of a thing and then you come the new non-dimensional term which is a cut number which you never thought you do that you did not say it is a high velocity problem but it came in a cut number then when you temperature profiles were drawn you got the heat reversal then you go to the adiabatic wall temperature there you find you can get the adiabatic wall temperature expression but that is exactly is what appears in the non-adiabatic case therefore in the non-adiabatic case even for you to calculate heat transfer first calculate the adiabatic wall temperature that can be obtained through the definition of a recurring factor which is nothing but Tiw minus T1 by Q1 square by 2 Cp which is a recurring factor in this particular case it has a definite value which is equal to the Prandtl number if it is oil it is 1000 if it is there it is 0.72 and immediately you know the effects will not be very high in the case of air but it will be extremely high in the case of oil there itself the Prandtl number effect is simply hitting you in the I actually and therefore when you want to find out the rate of heat transfer in any convection problem you say right thing to do fundamentally calculate the adiabatic wall temperature which is non-existent which is imaginary thing it is as if there is a adiabatic wall temperature there is no adiabatic wall temperature in your normal our cases this is very important for you to understand because students will always say sir why do we calculate the adiabatic wall temperature there is no it simply so happens physics tells you when you have this non-adiabatic equation there is a term which is nothing but the adiabatic wall temperature so you say there is a imaginary adiabatic wall temperature imaginary temperature which is equally adiabatic wall once you put that in that is the right equation for heat transfer and that is a function of Prandtl number which comes to a recovery factor recovery simply means the frictional heat that is being generated is being required as which is possible within the system that is all it means so for you to solve this problem for today heat transfer in all convection system get the adiabatic wall temperature through the recovery factor which is simply a function of Prandtl number we can actually plot all this you know as a function of Prandtl and R for various flows and go back and calculate the adiabatic wall all these new ideas physics of the problem how to solve the convection equation how to put in the boundary conditions actually solve now if you take a complex Navier stokes equation you will not do this you will go to a code that you will not know how it is done you have now integrated every equation the temperature equation twice every time to get the two constants depending upon the two boundary conditions so the whole thing about convection is encapsulated in the squared problem if you know this problem completely you can play with any equation even if you go to the code you at least you know what is happening how did this come out how did the rate of heat transfer calculated q is equal to minus k dT by dy that is why in the beginning stage I said physics wise I want for my heat transfer dT by dy at y equal to 0 for me to get that I have to have the entire temperature profile for you to have the temperature profile you have to have the energy equation all with the boundary conditions and that comes from nature which is the first of thermodynamics so from nature to rate of heat transfer in an adiabatic or a non adiabatic situation you can understand provided you actually do the calculations by hand not by a computer put plant record various values plot it earlier we used to have these graph sheets on which we wish to plot and as the plot we are plotting the whole thing comes visually though you do not have to accept what I say about the computer says you do it by hand this is the only problem which you can do by hand and see the solution as I say coming out because of you you are churning all the information mathematical information physics information you integrate these together to calculate the rate of heat


Yes, please. It's time for Winner Home on Afternoon Express. Welcome back. This is the show where we follow three talented young designers as they transform three empty properties at Valdivia State into dream homes using finishes provided by Caesar Stone and Plaskon and at the end of it all we're giving away one of those completed apartments to you worth over three million rand. Now a bathroom is a space in the house where we get to unwind and relax. Well it is for me anyway and if such a space is beautifully designed and elegantly brought together the experience is that much more enjoyable. After a long, long day at work there is nothing like soaking in a bubble bath, not for me though, or taking a refreshing shower to get you started off for the day. More like me though. This afternoon we have Caesar Stone's marketing director Trevor King with us in the loft to share with us some of the latest trends when it comes to repairing your bathroom. Trevor, welcome to the loft. Thank you Danela, it's great to be here. I always love chatting with you because you've got some great pearls of wisdom beneath all your years working at Caesar Stone. It's been an incredible experience learning from you.  So let's cut straight to the chase. I'm ADD. What are the trends for bathrooms in 2016? Well I think bathrooms in 2016, the bathroom is no longer the space behind that door. It's a clinical space that you've got to get cleaned in. It's now a place that you've got to refresh in, to rejuvenate in. And it's a moody place that relaxes you and it's good to go to and exciting to be in. So one thing that I realised the other day, I walked into the bathroom and we had a power outage and I tried to flip the switch and nothing happened. And I realised in that moment how much lighting affects the mood in those bathrooms. How much lighting can affect the experience in a bathroom. In your wisdom, what effect does lighting have on bathrooms and how can we incorporate great lighting into good bathrooms? Well having just been to Salon del Mobile in Milan, the bathroom lighting has changed a lot. It's not just a functional lighting anymore, it's now a moody lighting. It's providing the atmosphere, it's bringing the mood and it's very intentional and it's really great. It's a great element into the bathroom design. It definitely does. I mean some of the things you guys are seeing on screen right now are very exciting to see with the sort of darks that are thrown in there. And one thing I've also realised as you've mentioned the sort of white walls and the really clinical experience of the bathroom, which I think most places generically are, until I walked into a few of the hotels who are trying to experiment with this space and they've used really different colouring. What effect does colour have on trends for this year and what are some of those trends? I think you're right. I think the bathroom is no longer this room that's painted white and there's white tiles. There's a lot of colour in bathrooms now, especially muted tones, light pastels with flat off-whats and blacks. And quite a bit of wood mixed in with the colour. It creates an interesting space that's exciting that you can experiment in and that no two bathrooms have to look the same anymore. Absolutely. I think it's so funny because when we're looking for property, I think the first place we go into a house is always going to be the bathroom because it's one of the places you can experiment with. Is this place innovative? Is this place really thinking beyond just the bedroom and maybe the living room? Are they thinking about that bathroom, which I'm excited about? And I'm not much of a bathing person, but I promise you, if I walk into a hotel that's got an incredible bath or a guest house that's got an incredible bath, I will bath. What are some of the trends in terms of baths and basins for this year? Well, the baths that we saw are almost uniquely freestanding. No more built-in. They're curved and rounded and comfortable and soft. Often matte finishes. You know, comfortable baths to get into. And freestanding also seems to be one of those big trends with those baths. Everyone's trying to make their baths kind of freestanding. And if I'm not mistaken, I think some of our winter home contestants are working with those freestanding baths. So I'm excited to see how they are going with those baths. I think they're only in day three at the moment, so a lot of work still to be done. And one of the briefs that they've got for this bathroom is to incorporate caesar stone in there. And they were very excited about this because it's such a versatile product. How do you suggest incorporating something like caesar stone into a bathroom if you are renovating or building? Well, caesar stone is a great product to use in a bathroom because you can use it with such confidence, knowing that you can always clean it. It doesn't stain, it doesn't chip, it doesn't mark. It's great to build the vanity top out of. Oh, good advice. Absolutely. It's great to build floating shelves with. It's great on the floor. And to put full sheets on the walls behind the shower and just on the walls as a feature wall. It's a great product to use. We've got great marble-inspired colours. So you can do great things with caesar stone in a bathroom in particular. Yeah, exactly. And hopefully our contestants will be able to show that off when they complete their bathrooms in their main bedroom. It's always honour speaking to you on Afternoon Express. Thanks for joining us and sharing all your wisdom. Thank you so much for having me. It's great to be here. It's always such a pleasure. Now, pay some extra attention to the bathroom, guys. If I really can give you any advice, it would be that. And it can become the calming sanctuary where you can be at peace and obviously start your day off surrounded by breath and taking aesthetics or relax in a modern, particularly simplistic design. Remember that today is your last chance to vote for your favourite guest bedroom on privateproperty.co.za and stand a chance of winning paint from Plaskon to the value of 5,000 rand. You will also automatically be placed into the grand prize draw where you could win one of the completed apartments worth more than 3 million rand. Also, don't forget that entries for caesar stone's Kitchen of the Year 2016 is still open and will be open until the end of July. So if you have a beautifully designed kitchen, for instance, and it incorporates caesar stone that was installed any time between I think the 1st of January 2015 and the 31st of July this year, this can be your opportunity to win really, really big. Simply log on to caesarstone.co.za where you can enter and find more details as well as get all the Ts and Cs. Winner Home is proudly brought to you by privateproperty in association with Netbank. We'll be right back.