It is now time for oral questions. I recognize the leader of His Majesty's loyal opposition. Good morning. This question is for the Premier. Speaker, concerns are piling up about the Government's back-of-a-napkin plan to jam the Ontario Science Centre into a new private luxury spa and parking lot complex at Ontario Place. Last week, the Minister of Infrastructure told millions of radio listeners that she was, I'm going to quote, just verifying the numbers and triple checking before releasing the business case for this decision. Today, her team told the Globe and Mail that she won't be releasing it after all. To the Premier, what did the Minister see in the numbers that led her to change her mind? Good bye. The Minister of Infrastructure. Thank you very much, Mr. Speaker. Our Government is saving the Science Centre. We are giving it a new home at the Ontario Place redevelopment. It will be a new tenant there. It will be an attraction for families, for tourists, for everyone to enjoy, Mr. Speaker. And the Premier was very clear this morning when he was questioned by the media that we will continue to work with the City of Toronto on both Ontario Place redevelopment as well as the lands where the Science Centre sits. And we will do that. Do you supplement your question? That answer, it simply isn't good enough. Taxpayers are already on the hook for millions of dollars for an elite private spa that absolutely nobody asked for. The Government is committing the province to a 95-year lease and they're moving a cherished public institution and all of its jobs from its home community into a much smaller space. So through you to the Speaker, couldn't the Premier at least reveal the business case for these decisions? Minister of Infrastructure. Do you know what's not good enough in our opinion is to leave this site into disrepair, to leave it the way it is. It is crumbling, it is eroding, and I'm speaking about Ontario Place. It is flooded, it is not enjoyed by the general public. Our government has been clear since 2019 that we have a vision for the site, that we want to bring it back to life. We want it to be a place that families can enjoy 365 days a year, that families can enjoy throughout the whole entire day. And we will have that with the Science Centre, with Thurmay, with Clive Nation, with a 43-acre public realm space that will be accessible by the Ontario Line, accessible to the public through all modes of transit. Mr Speaker, that is not good enough.  Final supplementary. Speaker, perhaps they won't release the business case because there is not one. Just like there isn't a good case for housing on the Science Centre lands, we heard from the Toronto Region Conservation Authority on this. The TRCA was not consulted, of course, so they've been forced to explain that these lands are not safe to build on. It's on a ravine, Speaker. The government is piling on one bad idea onto another bad idea here in a half-baked scheme that is losing credibility by the day. Why would any reasonable person, Speaker, take their word for it that this plan is in the public interest? Please respond. The Associate Minister of Housing. Thank you, Speaker. And I really want to thank the leader of the official opposition for her question. Speaker, I think everyone agrees in this House that we are in a housing supply crisis. It is this Premier, this Minister, and this caucus who recognises that and wants to make sure that we get housing built in Ontario. Speaker, after decades of disarray by that government, it is finally this government who is making sure that we're seeing absolute housing starts by 100,000 almost in two years ago and 96,000 last year. And more than that, what's so important is getting purpose-built, rental-built. That's what is more important because we want to make sure everybody in this province has a roof over their head. Thank you, Speaker. Thank you. The next question, once again, the leader of the opposition. Thank you, Speaker. Confusing answer to that question, can I just say because I just finished explaining that the Toronto Region Conservation Authority says you can't build there. Anyways, Speaker, my next question. This morning, we learned of some troubling allegations that have come to light regarding the Greater Toronto Hockey League. Allegations that suggest that the teams in the league, which is supposed to be, by the way, non-profit, are being bought and sold for millions. The owners are avoiding having to pay taxes on the whole thing. To make matters worse, Speaker, wealthy parents are buying the ability to influence team rosters, dashing the dreams of players as young as nine years old from playing the sport that they love. Speaker, my question is to the Premier. Will this government investigate these very serious allegations and do its part to put an end to cash-for-access culture in amateur hockey? There are tours in culture and sport. Thank you, Mr. Speaker, and thanks for the question from the leader of the opposition. I also don't know if he's here. I'd like to thank Mr. Alou as chairman of the Hockey Diversity Alliance for the work that he has done in building and supporting communities that haven't had an opportunity to participate in hockey by funding. Mr. Alou, as a minister here, are thankful and happy to support what he is doing. But I will also tell you on specifically, as a guy who's been involved in sport a long time, coached rep hockey and rep football, I take these allegations very seriously. And as a result, at this time, these allegations, they're being investigated by the GTHL. Now, the GTHL executives have actioned an independent investigation with respect to ethical issues of influence and governance. And yes, they are taking it seriously, and I know they're taking it seriously because they have hired a retired justice from the Ontario Court of Appeal and a retired police detective to do the investigation. I'll tell you, Speaker, I was hoping for a yes. I was just hoping for a yes. It is not good enough, Speaker, to have the GTHL investigate themselves. I'm sorry, with all due respect. Akeem Aliou, who the Minister just mentioned, is here with us today in the Member's Gallery. He is a former NHL player with Calgary Flames and the Chair of the Hockey Diversity Alliance. And he came to this government, to the Minister of Tourism, Culture and Sport, months ago, months ago, Akeem showed the Minister documents that formed the basis for these allegations, but nothing happened on the provincial end. And he is hoping, and he is demanding, that this cash for access culture end, that kids are able to play based on their ability, their talent, not if their parents are able to buy them a spot on a team. Speaker, back to the Premier. Will this government launch a public investigation into these allegations and close any loopholes that may allow numbered shell companies to buy and sell kids hockey teams? Mr. Tourism, Culture and Sport. Mr. Speaker, the Ministry does not have a direct relationship with membered organizations as a provincial sport organization. It has no authority. The GCHL is a member of the Hockey, Ontario Hockey Federation. And that's why you asked about action. There is action being taken. It's being taken, as I use the word, independently of the GCHL. Which means, Mr. Speaker, that is separate from the GCHL executives. Once that information comes back and you're right, if there is information that we need to follow up with the Ontario Hockey Federation, we will do exactly that. Now, the member opposite might want to shake their heads at what we're doing, but there is a process that we will go through, and if necessary, we will act based on the information we get from the investigation. Member 1st, St. Catherine. Thank you, Mr. Speaker. Hockey is important to me. As it's important to countless Ontarians across the province, it is part of our identity. I was the first female to play on my elementary hockey team. My daughter was the only female to play on the local boys' hockey team at a competitive level. Now, I'm a hockey grandma. And just as hockey is part of our identity, so are values of fairness, inclusion, and accessibility. And we know it is not right when even the most talented children cannot play because their parents cannot buy off a spot on the team. Speaker to the Premier. Will you do what is right and make sure children are able to play based on their abilities and their talent? Mr. Chair, some culture and sport. Thank you, Mr. Speaker. And though I wasn't applauding, I will applaud that statement because in all my years of coaching, I couldn't agree more at all levels that young people in amateur sport and university need to be judged on their play and who they are to be part of a team. Nothing else is acceptable. And if there is other things going on as being suggested, we will find that out through this investigation. I will tell you, no one is more passionate about creating opportunity for young people in sport because of what it does and how it helps young people through the process. When we find this out, if in fact there is somebody to find out, you can shake your heads all you want. And I will tell you that we will act if necessary. Thank you, Mr. Speaker. Take their seats. Order. Member for Carlton. Member for Brampton North, come to order. Start the clock. The next question, Member for Spadina, Fort York. Thank you, Mr. Speaker. Global news just broke this story. Ontario Place For All has submitted seven Freedom of Information requests to the Ministry of Infrastructure. And for each of these seven requests, this Government has refused to as withheld the requested information. One request was for the lease agreement between the Ontario Government and the private Austrian spa at Ontario Place. This agreement handcuffs this generation and future generations of Ontarians into spending an estimated 650 million taxpayer dollars and cash-sharing operational costs for the next 95 years. Why won't this Government release the lease agreement so that the people of Ontario can judge for ourselves whether this is a good deal? Minister of Infrastructure. Mr. Speaker, let me just take things back a bit, okay? 2019, we announced our vision for the site. We announced we wanted to invest in the site to bring it back to life. 2021, we went out to the public again and informed them of the tenants that we were negotiating with. And then just last week, the Premier and the Minister of Tourism and Culture and Sport were out again to inform the public of the progress that we are making on the site. But you know what we've done? We have learned from the past mistakes of past Governments. We will have tenants that are going to invest capital in the site to build a brand new all-year-round stage, Mr. Speaker. We will have thermae that will build a wellness and sports rec facility and water facilities. And we will have tenants that will actually be contributing to the annual maintenance and repair of the site. The next supplementary question for Park Till High Park. Thank you, Speaker. Since the Minister didn't answer the question previously, I'll ask again. At the announcement to move the Ontario Science Centre last week, the Minister of Infrastructure said the business case that showed it was possible to build a new one would be made public in due time. The Minister then said that she would release the business case to the public once the numbers were verified and triple-checked. The Minister is now claiming that the business case is confidential and will not be released after all. The people of Ontario deserves answers. Show us the business case. Why the secrecy? Minister of Infrastructure. Thank you to the member opposite, but please don't put words in my mouth that is completely inaccurate and inappropriate. But what we are doing, Mr Speaker, is making the site sustainable. We will have three wonderful tenants, Science Centre, Thurmay, Live Nation. Live Nation and Thurmay will now be contributing to the site, to the maintenance repairs to keep the site clean, to keep the site beautiful. Why? Because we don't want it to fall into disrepair under the watch of the Liberal Government. We want this site to be open for years and years and generations to come so that families have a wonderful place that they can enjoy with their families. Mr Speaker, from the public, through the annual consultation process that has been taking place for several years, people want access to the site and they want to enjoy it with their families. Next question for Carlton. Thank you, Mr Speaker. Question for the Minister of Francophone Affairs. Ontario has the biggest francophone community of Canada outside of Quebec, with 600,000 francophones and many people speak French. Access to quality services in French is actually extremely important with these initiatives like the active offer that has been put in place recently. We want to be able to facilitate the access of francophone people to services in French. Mr Speaker, can the Minister tell how the strategy for French services is in place today and what they're doing? Thank you. Thank you, Mr Speaker, and I would like to thank my colleague for these excellent questions. Contrary to what the federal government has, because they're stopping with their modernization project, our government, with the leadership of our premier has modernized the framework of the French services. It is in November 2021 when the Ontario strategy for French services has been put in place. We have modernized these services and this is what we did. We have actually put in place and we have adopted integrated services which are very effective. So working in collaborating with all the important ministries which are working on French services, we have identified the possibility of expanding the services in French. So Mr Speaker, contrary to the liberal government which only speaks, we don't only speak but we act for our community. Thank you, Mr Speaker to the minister for her response. It is always encouraging to hear how much our government is listening Franco-Ontarians who need services in French and how they help the access to services in French in order to let them have quality services in French. Many progress have been done and our government wants to guarantee the continuity of these works where the French community in Ontario is able to access new services. So Mr Speaker, can the minister tell us what they have done in order to facilitate the work of these organizations in order to be able to offer services in French? Well, in order to facilitate the designation of these organizations, we have modernized the process in order to make it a linear method. So we have also services online in order to allow faster services in 2022 and also we work with other ministries in order to identify the organization which are interested in using the online designation method and we have put in place a new online method in integrating the year evaluation process. The organization we choose to obtain this designation according to the French Language Services Act they are actually engaging in offering services in French and we know this is very important for the Francophone community and this is why we continue to modernize the services in the process. Thank you Mr Speaker, my question to the Premier. I was contacted this week by a resident of York Region through a friend. The resident, an 80 year old man was just recently told that his prostate condition could no longer be controlled by drugs and that he needed surgery. He was offered two choices. He could wait for a year and a half to get surgery with his OHIP card through Mackenzie Health or he could pay $6,000 with his credit card and get his care within three weeks at a private clinic. Speaker, can the Premier tell me how he can defend his health care policies when people have to pay to get OHIP covered surgery done in any reasonable timeframe? The member opposite talks about the need for constituents to have access in a timely manner to surgeries and yet opposes the very legislation and proposals that we bring forward that will ensure in fact we have those community surgical centers. Of course the member has conveniently left out some of the details of the example that he gave but I can assure you that organizations like Mackenzie Health that have accessed our surgical backlog recovery of almost a billion dollars as a result of investments that our government has made since the beginning of the 2019 have ensured that Ontario is in fact leading Canada in terms of the shortest amount of wait but we want to do more because we understand that there are people who are waiting too long for the necessary surgery. We will do that work. I hope the member opposite appreciates that that will make a difference for their constituent. Supplementary question. Speaker, again to the Premier the choice this man had was to use his credit card or to suffer or to suffer. When the Premier's decisions will have to wait ages to get surgery to relieve suffering or to prevent death then he has failed. When will the Premier provide the funding for healthcare and healthcare workers so people are not suffering or forced to max out their credit cards to get treatment? Historic investment in terms of recruiting and training healthcare professionals in the province of Ontario we have invested in capital 50 in the province of Ontario to expand surgical operating rooms and make sure that we have that. Through Bill 60 we will continue to expand what already exists in the province of Ontario surgical community and surgical units to ensure that people can get access in their communities in a timely manner. This work is ongoing it is the member opposite and the party they represent that continues to want the status quo. Opposition come to order. Opposition come to order. The next question the member for Hastings, Lennox and Addington. Thank you Mr. Speaker. My question is for the Minister of Minds. Everyone across this province is eager to help advance Ontario's economic prosperity. Northern Ontario is critical to the future of our province and unfortunately its tremendous potential was ignored for too many years under the previous Liberal Government. The rich supply of critical minerals found in the north is particularly important in our transition to clean energy technologies especially the production of electric vehicles EV batteries. Building a robust supply chain means that we must be able to extract the minerals out of the ground with urgency in order for Ontario to become an EV leader in the world. Can the Minister please explain how our government is strengthening Ontario's mining sector? Would you apply for the government? The Minister of Minds. Thank you to the member for the excellent question. Mr. Speaker as an individual that was raised at the Mineside Village of Domundomex in South Porcupine, Ontario our government not only recognizes the importance of the north but we wanted to prosper like the rest of the province. Our strategy is so important because it will connect the mineral rich north with the manufacturing might of the south. This will create jobs and supply Ontario, Canada and the world with critical minerals needed for the EV revolution and the technologies of tomorrow. Our strategy is backed by strategic funding in programs like the critical minerals innovation fund and Ontario Junior exploration program that will build a supply chain and find the minds of the future. Thank you Thank you speaker and thank you to the minister for the answer. We can see that the investments that are being made like those at Umacore in Lenoxon and and Volkswagen in their EV production plants in St. Thomas clearly shows that our government is focused on building a strong made in Ontario supply chain but we need those critical minerals to accomplish this. To capitalize on this generational opportunity we must act with urgency and create the right economic conditions for investments in our provinces mining and exploration industries. Critical minerals exploration is a key driver for creating good paying jobs and building a strong globally competitive economy and it's vital that our government continues to make these targeted investments in order to help our companies search for minerals to be used in the automotive and battery manufacturing. Speaker please explain what actions our government is taking to expand exploration for these critical minerals here in Ontario. Minister of mines Thank you again for the excellent question. Last week I was honored to join the Minister of Finance in Thunder Bay to announce the additional investment of $6 million into the OJEP through budget to 2023. Mr. Speaker that brings our total investment in the Ontario Junior Exploration Program to $35 million. Our efforts are working Mr. Speaker. Last year Ontario regained the top spot for exploration spending with over $878 million invested. We're number one sir. These investments are creating jobs for northern indigenous communities so that they can be a vital part of the supply chain. Mr. Speaker our government under Premier Ford's leadership is building the supply chain for EVs and it all starts with exploration. Thank you. The next question. Member for Ottawa Centre. Thank you Speaker my questions for the Premier. The Eglinton Crosstown LRT is two years late and a billion dollars over budget. This government has missed two deadlines for it to open. To make matters worse Speaker leaked emails note the government is now silencing Metrolinx who prepared a video update the Premier's office's staff would not allow that video update to be seen by the public. Simple question to the Premier Speaker. What are you trying to hide? Minister of Transportation. I understand the frustration that community members feel with respect to project delays on the Eglinton Crosstown LRT. It's a project that we inherited from the Liberals Mr. Speaker and from the beginning unfortunately they mismanaged the project but you know our government has been committed to doing transit differently we brought forward legislation the Building Transit Faster Act that the opposition unfortunately voted against Mr. Speaker but Mr. Speaker the member opposite knows better than almost anyone in this house that there are risks associated with rushing a project. Transit riders deserve a lot better than the experiences of the Ottawa LRT Mr. Speaker and that's why our focus has been and I've been clear on this since the beginning our focus is making sure that the Crosstown opens as soon as possible but when it does it is safe and it is safe and reliable for transit riders. I'll just write about one thing people in Ottawa Centre have seen this movie before back to the Premier the problem for our city in Toronto here is that the same P3 consultants that designed our failing LRT they are the same ones this government has under contract for the Eglinton Crosstown LRT and red flags are popping up everywhere for example City News Toronto documented buckets of broken up chunks of the Sloan Station platform at Eglinton with barricades all of a sudden everywhere after this LRT station appeared poised to open. The Toronto Star over the weekend reported as I said before Metrolinx officials are frustrated with this Premier's staff silencing them when they're trying to give the public an update on the project. Speaker I agree with councillors Cole and Matlow and others who said we need a public inquiry on to this mess. That was something good enough for Ottawa it should be good enough for the City of Toronto. Will the government commit to a public inquiry of the Eglinton Crosstown LRT today? Yes or no? Order Minister of Transportation Mr. Speaker well what I can commit to the people of Toronto is that they will get a system that is safe and reliable to use once it is ready to open with respect to the specific issue on the Sloan platform Mr. Speaker repairs are being made on a section of concrete that was identified through Metrolinx this very strict quality control and inspection process and there are no additional costs required to fix this platform Mr. Speaker but Mr. Speaker what people of Toronto don't need are politicians forcing a system to open before it is ready. That is what happened in Ottawa Mr. Speaker when the mayor demanded that they shorten the testing period derailments Mr. Speaker transit riders were stranded and couldn't get to work and couldn't get home. Mr. Speaker we will not rush a system to open before it is ready. Transit riders deserve better and that's what they will get under this government. The next question to number 4 Ottawa South. Mr. Speaker my question is for the Premier the Premier likes to say under my watch if you ever need your OHIP card not your credit card the Premier should tell that to Lisa whose wait time for breast cancer surgery at the Ottawa hospital was so long she was forced to go to a private clinic to pay $50,000 for the life saving surgery that she needed and Lisa is not the only one. Wait times for breast cancer surgery at the Ottawa hospital are so long surgeons are advising their patients to consider private options dozens of women in Ottawa are having their life saving surgeries delayed and then rescheduled the uncertainty and the wait is agonizing Speaker how is any of this in any way acceptable to this Premier Deputy Premier and Minister of Health you know it is frustrating when people have to wait for long periods of time for their critical surgeries which is exactly why we have brought forward through your health plan Bill 60 which allows us to expand those community and surgical centres you know the example the member gave there needs to be some context to it and of course that surgery if it happens in the province of Ontario is covered by your OHIP card and the same member from the City of Ottawa who is opposing the innovation that is happening at the Ottawa hospital today where through our surgical backlog fund we have the hospital has been able to utilize an innovative model that ensures an OR room within the hospital is being used on the weekend when it was sitting vacant before what does that do Speaker it means that those critical surgeries and will continue to happen have the ability to happen sooner because we are utilizing those OR operating rooms over the weekend thank you Supplementary question Speaker I'm hoping in the supplementary the Premier will be able to explain to Lisa how he could allow this to happen so do you know how many many women at the Ottawa General Campus of the Ottawa General General Campus of the Ottawa Hospital are getting their life saving breast cancer surgeries within the safe recommended rate 90% 75% no 50% no 25% no 13% 13% and the situation for gynecological cancer surgeries is not much better it's 30% all the while the hospital is renting out ORs to a private company while these women watch that and wait every four weeks these breast cancer surgeries are delayed the risk of death increases 6 to 8% there's a reason that we started measuring wait times in 2007 so this wouldn't happen so back again to the Premier Speaker how did this Premier allow this to happen under his watch to help the member opposite should also talk about the wait times that are happening across Canada because in fact Ontario leads Canada in the shortest wait times is that enough clearly not we want to do more which is why we are expanding immediately through the surgical backlog recovery almost a billion dollars has been used by our public hospitals in the last three years to expand their operating room capacity and it has worked back we are now down to wait times that are equivalent to pre-pandemic levels that is a success that we have to point and thank our hospital partners for is it enough no we don't want the status quo which is why through Bill 60 we are expanding the community surgical and diagnostic centres that will ensure that people have access to regularly scheduled surgeries in a timely manner closer to home is exactly what the people of Ottawa and Ontario need and deserve thank you speaker order stop the clock member for Ottawa south will come to order minister of the environment conservation and parks will come to order start the clock the next question the member for Chatham Kent Leamington good morning speaker thank you my question is for the minister for seniors and accessibility it's important that Ontarioans of all ages and abilities can participate in local programs across the province because of our government's commitment to helping seniors and people with disabilities to stay safe active and socially connected we are hearing encouraging reports about successful projects through the inclusive community grant program to name just a few examples speaker the city of Burlington received funding to install portable beach mats to make access easier to the waterfront for everyone the public library in Trident received funds to make accessibility improvements as well speaker can the minister please share more about the inclusive community grant program and how this contributes to advancing accessibility for all of Ontario the minister of seniors and accessibility thank you to the hardworking MPP from Chatham Ken Leamington for the wonderful question we thank you and all the advocates of accessibility who are working hard to make Ontario more accessible our government launched the inclusive community grant as a community based approach to help the province become more inclusive for everyone since 2018 our government has funded over 60 projects to local organizations to make inclusive spaces meet the accessibility need in their community these grants are making libraries parks and other public space all across Ontario accessible thanks to the leadership of this premier we are building accessible Ontario thank you thank you speaker it's encouraging to hear that our government is making meaningful investments to help improve the daily lives of individuals and families across our province and we all still know there's more to do in every community there are opportunities and challenges when it comes to reducing barriers so that people across Ontario can live active healthy lives ensuring continuous improvement accessibility and inclusion for everyone is an ongoing responsibility and we all play a role supporting the needs of our communities it's vital that our government continues to provide funding that supports local needs and empowers community organizations so that improvements can take place everywhere in Ontario speaker can the minister please elaborate on how our government is investing in accessibility projects in both rural and small urban communities accessibility the speaker project by project community by community we are advancing accessibility I want to share with you that we have invested nearly $50,000 in inclusive community grant to the active lifestyle center in Chatham can Leamington this funding went to Ontario driving port for older adults this has support up to 1500 older adults from 11 rural and smaller urban communities in Chatham can access driving to stay active and connected it doesn't matter how big or small a community is we can all work together to build an Ontario that is inclusive for all together we are building a better Ontario my question is to the premier Windsor salt workers from Unifor locals 240 and 1959 have been on strike over nine weeks as they continue to fight for job security and against the outsourcing of their jobs by a US hedge fund company stone canyon industries these workers mine and produce the table salt and more that we all benefit from in fact the salt used in the kitchen and on the dining room tables right here at Queens park is Windsor salt the conservatives claim they are working for workers so Windsor salt workers want to know what specifically has the premier done to support them during the strike and stop the outsourcing of their jobs to apply to the government house let me just say we do appreciate how important these workers are to the province of Ontario in fact all workers are important to the province of Ontario and that is why in the last election the majority of the unionized workforce across this province supported progressive conservatives in the election including the members and riders now the Minister of Labor has put forward a number of initiatives that improve the working conditions not only of workers but more importantly Mr. Speaker equally as important Mr. Speaker is that the conditions that we are bringing in are as a result of some of the incredible work that we are seeing by this minister to bring jobs and economic activity back to the province of Ontario this province is thriving we have thousands of jobs that are being created thousands of jobs where we will turn to our unionized workforce to workers across the province of Ontario to help us continue to build a bigger better stronger province of Ontario and that includes those workers that the member has referenced now we encourage both the workers and their employer to reach an agreement at the table because I'm sure the member would agree that's exactly where it should be done Supplementary question Thank you Speaker I'll remind everybody it was actually the conservatives that scrapped anti-scab legislation and it's very clear what you feel about workers with bill 124 and bill 28 Speaker scab labor is used by employers to undermine collective bargaining and drag out labor disputes the conservatives have a track record of supporting the use of scab labor time and time again 16th time since the conservatives cut anti-scab labor our anti-scab labor bill the conservatives wouldn't answer whether or not they'll be supporting it in fact they wouldn't even look at the workers that were here so I'll try again will the premier tell workers today whether or not his government will vote in favour of our anti-scab labor bill and support Windsor salt workers yes or no I truly find the NDP entertaining you know why Mr. Speaker because this member gets up in her place supported by the members around her and suggests that oh we want to bring anti-scab legislation back but when they had the balance of power when they could have said to the liberals we demand that you bring back this legislation why because they held the balance of power they could have said workers are a priority for the NDP instead they said that stretch goals on auto insurance is all that they needed to continue the disaster that was the liberal government from 2011 to 2014 you didn't make workers a priority in 11 you didn't make them a priority in 12 you didn't make them a priority in 13 you didn't make them a priority in 14 when you supported every single disastrous budget that that group brought to the province of Ontario that brought workers in this province to its knees and now when you're down to 30 people member the order of the member for Windsor West will come to order I'll remind the members to make their comments through the chair not across the floor of the house the next question the member for Don Valley West thank you speaker the minister of finance frequently talks about transparency about how his crystal ball is a bit foggy and how certainty is not part of the future it is always uncertain but now his government is saying they can predict the next 95 years with their new lease for Ontario place the next 95 years will be gone and a new generation of Ontarians will have to deal with the generational decisions of this government the province and city of Toronto had a similar lease for the Ontario Science Centre and now halfway through the province is insisting that it be destroyed because it's too old the minister knows a 95 year business case is not a sound one maybe that's why they won't release it speaker can the Premier please tell us how his government now has the crystal ball confidence to approve his government signing a 95 year lease with a company that only set up shop in Canada two years ago to apply minister of infrastructure I cannot believe that member is asking this question right now they closed the doors to Ontario place they left it to go into disrepair to be in a state where it is constantly flooded and at times not safe for people we have presented a vision to the public we were out last week the Premier was answering questions this morning the leader of the opposition said very clearly standard commercial lease now our partners our tenants are making serious investments to the site building a brand new stage that will be enjoyed all year round as opposed to just the summer period Thurmay water park wellness facility which will also have 12 acres of public realm space and 43 acres of public realm space together and contributing to the maintenance and upkeep of the site which you failed to do take responsibility for your actions once again all of my members to make their comments through the chair start the clock supplementary question speaker the government announcement to move the Ontario science centre was a shock to everyone except those in the deal room it is anything but transparent the government did not consult with the people of our community they did not consult with the city of Toronto or the TRCA who jointly owned the land the science centre is an important cultural and educational hub in North York serving thousands of local students with programming and employing many people in my writing of Don Valley West and neighbouring Don Valley East moving it to Ontario place means moving jobs and programming out of our community our community will be lessened culturally and economically with the loss of the Ontario science centre this decision made in secret shows the lack of regard this government has for the people of Thorncliffe park and Flemington park speaker can the premier please explain how our community will benefit from this move and how much benefit will go to the developers to advise them to do this thank you to reply the minister of tourism culture and sport thank you Mr. Speaker you know this is a great opportunity for me to after having a number of consultations with the chair CEO that reminding everyone that if you haven't been there lately the science centre is open for business there's a lot of great things going on there school visits an opportunity for people to go revisit if they haven't usually a lot of conversations around things that people don't understand because they haven't really examined it but let me tell you this when we talk about a potential world class world class staging of down at Ontario place it's unbelievable and then I taught you know all the conversations of people across our province in tourism so the one thing that really bothers me Mr. Speaker about this when I hear the conversation back and forth and on going while I am still speaking is the fact that it sounds like members in the NDP are against tourism really all those people across our province that make a living that provide income are against tourism development I'm shocked Mr. Speaker I'm just shocked Thanks Lennox and Addington Thank you Speaker my question is for the Associate Minister of Transportation Speaker roads, highways and other critical transportation infrastructure are vital to ensuring that our economy remains strong and productive unfortunately under the previous Liberal government Ontario's transportation networks were neglected in fact Highway 33 known as the Loyalist Parkway which spans across the south eastern portion of my riding next main street in the village of Bath would greatly benefit from improvements this is just one example there are plenty of roads and bridges and municipalities all across the province that are desperately in need of upgrades our government must continue to prioritize investments in transportation infrastructure that will keep our communities moving safely and efficiently every day Speaker can the Associate Minister please explain how our government is supporting local communities local municipalities to revitalize their transportation infrastructure to apply the Associate Minister of Transportation Thank you Speaker I'm excited to answer that question because it's a great room for a member who does great work in his riding I'm glad to inform that member in fact that two weeks ago our government announced 30 million dollars in connecting Link's funding to support municipal road and bridge repairs in 21 municipalities across the province we're dedicating just over 317 thousand dollars to help revamp Main Street in Bath Village in that great member's riding so folks can get around and connect to Highway 33 with the Speaker our connecting links program provides funding up to 90% of eligible project costs to enhance municipal roads and bridges that run through communities that connect to provincial highway this funding will make sure it makes it easier to connect people to jobs to move movement of goods and to generate economic growth and to take the House Leader down to celebrate the Leafs Cup when that happens Speaker just like Leafs Man last night's win they're buzzing Ontarians are buzzing because unlike the NDP and the Liberals this government is getting transportation done Thank you Speaker and thank you to the Minister it's terrific to hear how the government's investments will restore vital transportation to communities across Ontario specifically in the Village of Bath there's still more work to do when it comes to expanding our transportation networks we know that clogged roads and gridlocked highways impact individuals, families and businesses resulting in delays and inconvenience that waste time and money road congestion prevents the transportation trucks from moving our goods efficiently especially the 401 in eastern Ontario costing more than 11 billion dollars annually to Ontario's economy we're counting on this government to continue to implement projects that will connect more people to jobs housing and economic opportunities all across the province Speaker can the Associate Minister please elaborate on how our government will deliver on the promised plan for these transportation infrastructure improvements Associate Minister of Transportation Speaker I'd love to elaborate because this province is booming and the population is growing by hundreds of thousands of people a year it's a time to invest into our transportation infrastructure is now and Speaker despite the heckling of the NDP for some reason we're going to do exactly that 27.9 billion dollars over the next 10 years to expand highways and revitalize our transportation infrastructure from the 20 of the QEW Garden City Skyway Bridge to expanding the 401 between Pickering Eastwards and of course the widening of highways 11, 17 and 3 our government is building transportation throughout the province Speaker a lot is getting built over the next decade both now and in the coming years in fact Speaker in the next fiscal year alone we are investing 3.2 billion dollars to expand repair provincial highways and bridges then over the next four years the Ontario Highways program will focus on more than 600 expansion and rehabilitation projects through all this work Speaker we are not only building this province for the people of today for those moving here in the future that includes haps fans like the member who asked that question Thank you very much Speaker my question is the Premier Speaker, actor artists are gig workers almost a year ago the ad agencies who hired these artists demanded a 60% cut to the rates they demanded enter retirement contributions and they demanded to end their benefits and instead of bargaining the ad agencies locked out actor members and hired scab replacement workers my question is Speaker will the Premier commit to passing NDP Bill 90 the Anti-Scab Labor Act to the balance of workers the government house speaker again look at the NDP right they didn't care about actor workers when they had the balance of power now let me just explain for the NDP what the balance of power means it means that you can decide whether a government is in power or is not in power you had that ability you had the ability between 2011 to put the liberal government out of its misery and to bring back to the province of Ontario but more importantly they had the power to bring back this legislation when they could have guaranteed that it passes what they didn't do now when the people of the province have reduced them to a small rump in the legislative assembly they bring forward legislation that they say is a priority it's not a priority when they have the opportunity to pass it instead what we're doing is we're giving the workers of this province the opportunity to succeed and you know what that has resulted in 600,000 jobs thank you Speaker there's not a worker here who believes what he's saying I'll tell you what happened because I was sitting right there when I was in strike and scabs were crossing my ticket line the Liberal Party countered the number of Conservative members and they hid in the back room while the Conservatives voted down anti-scab and if they really believe anti-scab they pass it today or they table their own for more than 60 years Speaker action performers that make commercials through the national commercial agreement instead of bargaining advertising agencies have locked up the workers and a lot of the government's advertising is done by ad agencies like FSB and Leo Burnett and they are using scab replacement workers for Crown Corporation ads and they're using the same brand actors members have been locked up for nearly a year nearly a year of them turning their back on these workers will the Premier commit today that Government Ontario and the Crown Corporation is accountable to it will not use replacement scab workers in any Ontario government funded ads will you have these workers backs yes or no thank you but what the member fails to say is that when the NDP then had the opportunity to support a motion of non-confidence that the progressive Conservative opposition brought forward they voted in favour to keep the Liberal government in power if the member was so angry if the NDP were so passionate about that vote then why didn't you take them down you could have saved the people of this province billions member for Sudbury will come to order the Government House later is warned the member for Sudbury is warned and once again I think for the fourth time I'll remind the members to make their comments through the chair start the clock the next question the member for Scarborough Centre thank you Mr. Speaker my question is to the minister of colleges and university this week most students in post-secondary education programs will be closed to finish their academic year before the start of their summer break and while completing another academic year and for some their degrees is a call for celebration we know that the exam session can be a stressful time for students and impact their mental health that is why it is so important for students to have mental health resources on campus that are accessible and available to them whenever they need it the most Speaker stop the clock I'm just going to remind members that after they've been warned if I have to speak to them again they will be named not applies to everybody start the clock I apologize to the member for Scarborough Centre Speaker can the minister please explain how our government is continuing to make mental health support available for a university and college student across the province thank you Minister colleges and universities this important issue as minister and as a mother through university age daughters I personally understand how important it is to support post-secondary students mental health and create the right conditions to help young people succeed in their post-secondary journey I'm proud to say that since day one our government has taken action to support a healthy Ontario and that includes in our 2023 budget where we outlined our continued investment of $100 million in mental health supports for post-secondary students across the province that ensures that more social workers psychologists and support staff on our campuses and virtually to support our students when they need it most because we know that the post-secondary education journey can sometimes be tough our students deserve to have the resources they need to navigate those challenges and ultimately thrive and excel our government understands that improving mental health our post-secondary students to succeed will create a stronger and healthier Ontario great the supplementary question thank you minister for that great question it's great to hear that more funding is being provided for mental health to support workers on our campus however we know that there are still many students who require time timely help throughout the summer and unfortunately that they cannot always access the help they need especially those who have returned to their home community after an academic year concludes the reality is mental health support are needed both on and off campus and that is and that these support are needed beyond the regular school year some people across our province need access to resources that understand their unique need and will support them in their personal mental health journey can the minister please elaborate on what mental health services are in place to support students year round thank you thank you again to the member for their concern over the mental health supports of Ontario's post secondary students we have been investing in programs that support students wherever and whenever they need help because we want them to know that they are not alone and that no one should ever suffer in silence this includes supporting initiatives like good to talk a mental health help line solely for post secondary students that is available 24 7 or even live chat we also support a new virtual mental health app called get ahead which is available to students at all publicly assisted institutions across Ontario that they can access whenever they feel like they need help or someone to talk to and these supports are on top of those offered on campuses at our colleges, universities and indigenous institutes through these investments we will continue to bolster mental health supports at institutions to support students throughout their post secondary journey and set them up for success to all the students out there including my own daughters who deserve exams coming up and beyond always prioritise your physical and emotional health being and I send all students best wishes on their upcoming exams the next question member for Toronto thank you speaker my constituent Angela recently received a 20% rent hike totaling over $400 a month which is something that she and her fiance did not budget for and simply cannot afford yesterday this government voted down a motion from the NDP to bring real rent control to all buildings what is the premier going to do to protect Angela and her neighbours from this unaffordable yet legal rent hike the associate minister of housing thank you speaker I do want to thank the member opposite for her question because it does allow us to highlight some of the work that our government is doing especially through bill 97 speaker as we've heard many times before two years ago we had record housing starts by doing that we are building more housing for everybody right across this province and the best part about that is the purpose built rental is being built but you know what I'm not going to take any lessons from the NDP I'd just like to remind everyone once again in 1992 when the people of Ontario entrusted them to be the majority government they had rent control at 6% inflation was only at about 1.4% how do they justify that that is their record and that is what they did they say no every time this government puts something forward they say no to requiring landlords to make efforts to negotiate a repayment agreement with the tenant before the landlord tenant board to make it easier so that nobody has to get evicted thank you the supplementary question thank you speaker under this government rents are now increasing in Ontario by 20% and 30% and 40% and 50% these are stories I hear every day every week there is over 30,000 tenants who have now are in renter rears over 32,000 backlog cases at the landlord tenant board over 85,000 Toronto households who are on the wait list for social housing in the city of Toronto now cost over $3,000 a month a historic high under this government if not for real rent control what exactly what exactly is the premier going to do to stop rent gouging in Ontario speaker once again I just want to highlight some of the things that we are doing for renters in this province you know once again as they say continue to say no it is this premier and this minister and this government that is standing shoulder to shoulder with tenants across Ontario as we take decisive action to strengthen tenant protections and remedies that's why Ontario rental housing starts has gone up once again with records in the beginning of this year that's why Ontario is the number one jurisdiction for people to come to live this is the choice of people from across the world this is a choice from all great businesses to come here start a business to grow business the minister of economic development is bringing in amazing companies here we need the housing for the people who are going to work there we're building the infrastructure the communities the hospitals and we're reducing red tape to make sure it all gets done thank you that concludes our question period for this morning


What is going on guys?  Okay so the update has just been dropped and if you guys haven't checked it out and do wanna it is linked in the top of that video description. So the weekly update starts with the Destiny update 2.2.0 will deploy on April 12th 2016. From here onward we'll refer to it as the April update. As promised it will have something for every type of Guardian. Here are some of the highlights to look forward to. New PvE challenges, new and updated gear, a new quest featuring the blighted chalice strike, increased max lights and rewards, sandbox and crucible updates and much more.  They go on to say in the weekly update that the following three Wednesdays via their Twitch channel which can also be found linked in the video description that they will reveal new shit. On Wednesday March 23rd 11 a.m. Pacific time we will see new things to do. The following Wednesday March 30th 11 a.m. Pacific they will reveal new things to earn and the following Wednesday April 6th 11 a.m. Pacific we will preview the sandbox and crucible updates. So guys the next month is massive for us Destiny fans. I truly cannot wait to see what they reveal and as always guys all the latest news and info can be found here on my channel so subscribe if you are new. Other than what I've stated in today's video from the weekly update there's one other thing to mention look at this picture we clearly see a Hunter Titan and Warlock as it seems has taken. Whether this is a shader which would be absolutely incredible or something else I cannot wait to find out. But yes people the next Destiny update 2.2.0 has been confirmed to deploy on April 12th 2016. I will see you guys there. Hope you enjoyed the video do drop a like I do appreciate the support. If any more info drops you'll be sure to find it on my channel. Again thanks for stopping by and I'll catch you on that next one. Upload is going to have you a hype started in the UK now he's worldwide DPJ go and subscribe


zero accounting software credit memo credit form and bad debt get ready to be an office hero with zero here we are in our custom zero home page scrolling in by holding down control and up on the scroll wheel one seven five percent zoom in we're gonna go to the custom demo company but do so by setting the reset item which will reset prior changes to the data and open the demo company at the same time we're gonna be opening up some new tabs after I hide this item and some reports in them as we do each time right clicking on the tab up top to duplicate right clicking again and duplicating again in the middle tab let's go to the accounting drop-down and we want to open the balance sheet report and then in the tab to the right accounting drop-down we want the income statement as has been our custom middle tab let's change the dates on the drop-down if I may may I I believe so 22 and we're gonna say change that on up to 22 okay that's the setup process we do every time back to the first tab and so now we're gonna think of a situation where we have credit memos support accounting instruction by clicking the link below giving you a free month membership to all of the content on our website broken out by category further broken out by course each course then organized in a logical reasonable fashion making it much more easy to find what you need than can be done on a YouTube page we also include added resources such as Excel practice problems PDF files and more like QuickBooks backup files when applicable so once again click the link below for a free month membership to our website and all the content on it let's first look at a flow chart to think about where the credit memo might fit in so if I go into the flow chart we're focusing in on the revenue cycle and normally we're thinking about an accrual kind of system a business in which we do the work first and then invoice the client like a law firm a bookkeeping firm landscaping or something like that so we imagine the invoice being created and under the normal flow process then we would expect to receive payment on the invoice and deposit that payment into the checking account when the invoice is created the transaction will typically be simply an increase to the accounts receivable tracking who's going to owe us money from there the other side going to revenue that would be for a service type of business if we also had inventory then we would have a decrease to the inventory if tracked on a perpetual inventory system within the zero system and cost of goods sold would go up and then we also might have a tax implication so we know this form could have a lot of implications related to it now then we might have a credit memo type of situation which oftentimes we think about happening possibly before we collect the payment on the accounts receivable so in that case we're going to say okay we're now we want to reduce or reverse the payment that we're going to expect to receive and so we just basically want to reverse the invoice with a credit memo so most of the times when you think about a credit memo that's kind of how you think of it you think okay we have an invoice now we're going to reverse what happened with the invoice with the credit memo and they no longer owe us the full amount or part of the amount of the invoice now if they had already paid us the invoice and we made the deposit then you have a situation where you might say okay do we need to give them cash back for example and and actually issue them a check in terms of any problems with with whatever the transaction was or you might have a situation where you want to give a credit to them and say hey look we'll give you a credit that you can then extend on a future purchase that you might make in the future and so those are our options there so let's let's go back on over and first make an invoice that we're going to then reverse with a credit memo and so let's go back here and we'll do a more complex transaction that has inventory involved in it because that's going to be just more complex if you just have a service item then you can just remove some of the complexity that will be involved with it so i'm going to hit the drop down we'll make an invoice here and say let's make an invoice let's just make a new customer AAA and i'm going to say let's make a new item down below and add inventory to it and we'll also have sales tax just to really complicate things so i'm going to say this is going to be item one i'm just going to copy that and put that here price let's say it was just the standard thousand dollars that we've been doing it's going to be going to the sales on the revenue side of things we're going to say that there's a tax on the sale which would be merient like the sales tax type of situation and we're going to say that we're tracking inventory with it as net as well which i'll have to put on the books so that means inventory is going to be impacted and we're going to say that uh that on the purchase side of things when we buy it we're going to say that we buy it let's say for five hundred dollars let's say six hundred dollars that we purchase it for and then this is going to go to cost of good sold and it's going to be tax on sale tax on sale which i have down here so i'll but i'll put it there i think that would be fine as well okay so i think that's good let's save it and so there we have it so now remember the invoice is still a fairly complex form what's this going to do the data input should be fairly easy once it set up but we know an invoice is going to increase the accounts receivable by the full amount the other side is going to go to sales but only by this thousand dollar amount not including the sales tax and then we're going to have the sales tax increase in a payable account then because we have inventory we also have the the inventory going down by what we put in here not the one thousand but the six hundred that we set it up for and calls to good sold is going up the net impact on net income is going to be the increase of the sales price minus the cost to good sold one thousand minus six hundred and the sub ledgers for accounts receivable will then be tracking who owes us the money aaa and the uh sub ledgers for the inventory will track the fact that we lowered the quantity of inventory and give us something that'll tie out to what's on the balance sheet now before i can record the inventory i'm gonna have to add some inventory to the system so i'm going to right click on the tab up top duplicate it let's just put some inventory on the books so i'm going to go up top and say accounting let's go to business and products and services and then i'm just going to add some inventory i'm going to say hide this and we've had this item one so i'm going to go into item one i'm going to say adjust it and we're just going to increase it let's say by two units that cost what did i say six hundred dollars so there it is the adjustments just going to go to cost to good sold which might make it look funny but it's going to make a journal entry and this is going to be the beginning balance and so there we have it so here's the transaction inventory will increase cost good sold just to put some inventory on the books okay so there it is i'm going to close this tab back to the first tab i can record it now let's record it approved and then check out what happens on the balance sheet we're going to say balance sheet update we got the a to the r going into the ar accounts receivable and we're going to scroll on down and say all the way down down let's just my scroll in it's too much scrolling i gotta hit the thing there it is it's on the books for the full amount that includes the sales tax the 109 2 looks good let's go back let's go back again tab to the right update income statement also increasing on the sales side of things i'm not going to scroll down i'm just going to pull the thing down this time that's a faster way to go so there's the 1000 here does not include the sales tax let's go back and then go back to the middle tab which is the balance sheet and look at where the sales tax is at which is going to be right there sales tax liability has increased so if i scroll down and say okay now we've got the sales tax boom that has been impacted back to the balance sheet also we're not done yet people the inventory went down so if i go into the inventory there's the inventory so if i go into that and we say okay let's scroll down on that one we we increased it with that adjustment and then we decreased it with the invoice that we made back and then tab to the right and the cost of good sold also is the other side of that inventory process so a lot of action happening with that transaction so back then also we've got the sub ledger for the accounts receivable tracking by who owes us the money which we can see over here on the first tab i won't run a report with it because we've done that in the past but oftentimes we'll track that in the open invoices business open invoices and we got aaa here and we can also track that in the contacts and go to the customers and we see aaa here with that open invoice and we also have the sub ledger for the inventory tracking by item so i'm gonna right click on this tab to the right duplicate it so i can open up another report let's go to the accounting drop down reports and let's do the inventory inventory item list let's say i think that'll be okay and just to note and let's change the date up top change it change it up to the date and so now we've got this information on the inventory and here is our our items that we put on there where's the where's the one that we put on there these are the untracked items the tracked items there's the there's the item we still have one left here now these beginning balances weren't put on there because i think when they updated their stuff so that 600 is currently what's on the balance sheet we'll track that more in the future but that's it now and if i do the credit memo now we're going to reverse it we're going to say okay there was a problem with the goods and services i got to reverse that whole thing so let's first just to understand it let's write out what happened with that journal entry we've got ar went up by uh by the full amount which was what was it for it went up by let's go back on over here and say it went up by 109250 so we'll say okay 1092.50 and then we had the sales let's add some decimals here and then we had the sales went up by 1000 and then we had the sales tax payable went up by the difference of that i'm going to say this is the credits are negative for me and then i'm going to say that we also had cost of goods sold which i think was 600 and then we also had the inventory which was credit to 600 now if you don't understand the debits and credits that's okay it's but you can think of it as ups and downs but because there's a lot going on the debits and credits are actually easier to work with here now if i was going to reverse this i would just reverse it exactly right i'm not going to try to rearrange debits on tops credits on top i'm going to say okay what's going to happen on the reversal well i'm just going to say accounts receivable i'll copy this whole thing down i'll delete this and i'm just going to reverse the debits and credits i'm going to say well this is going to be a credit and then i'm going to debit this and debit this and then over here i'm going to credit this and debit this right because you don't want to really construct the credit memo in your mind in terms of what's happening from the ground up you want to think of the invoice and then reverse it because the credit memo is not natural it's like unusual transaction it's the opposite it's the undoing of the natural thing which is the invoice now after you do that you could have a couple problems here which is going to be the fact that usually we don't like to decrease the sales account so because we might want to put it into like another account like bad debt or returns and allowances so so we've got that added wrinkle that we could that we could deal with and of course we've got to have the sales tax that might be something that would be involved and then the question on the inventory is are we getting the inventory back or not on the inventory so do we need to reverse the inventory and increase the inventory or not so those are some issues that we kind of have so let's let's go back on over and say okay if that's the case let's make a credit memo i'm going to hit the i'm going to go back to the first tab and let's go into the invoices and one way we can do the credit memo is i can actually go into aaa and say say let's hit the drop down and say that we want to add a credit note to it so add a credit note and so it basically makes the invoice with a credit note so this will basically reverse it exactly now if i go through this everything looks good basically reverses it exactly if there was some dollar amount other than this full amount here i can change the dollar amount if i if i'm only if i'm still expecting to collect a portion of it i can change that after the fact right here but i'm going to reverse the whole thing now the problem here is that it's gonna i believe reverse it exactly which means that i'm going to decrease the sales account which might not be ideal so i'll first do this and then we'll try another example where we adjust that component so let's try it we're going to say let's approve it and see if it does what we would expect we're going to go balance sheet and then update the balance sheet and then in the ar clicking on the ar we're going to go down and say down and so there's the credit uh where's the credit where's the credit there it is so here it goes in and out for the full amount that makes sense and then the other sides on the income statement income statement update and the sales account and we're going to go into that and just scroll down just to check it out and so there it goes in and out here now this is where the issue is because oftentimes we don't like to decrease sales but rather to record the returns and allowances or bad debt in another account so maybe we'll touch on how we might be able to do that but there it is it reverses it if that's not a problem then you can do that and then we've got the the sales tax also an issue because we don't want to be overpaying the sales tax taxes of course always complicate the whole system so now we've got the increase and decrease on the sales tax we've got the inventory that's going to be impacted and that's going to be here so now we brought the inventory back in again that could be an issue if we if we if the inventory is damaged or something like that but we're assuming that we reversed everything exactly here and then we've got the cost of good sold on the income statement side of things which is reversed out so we've got an exact an exact reversal happening boom but now let's say that we want to make us a bit of an adjustment to it and say well what if I don't want to go into that sales account so okay let's try it again I'm going to hit the drop down make another invoice and let's say this is going to go to BBB same date and we're going to use item item item one again we have one left so that's perfect same starting transaction but this time for BBBB so I won't go check it all out I'm going to assume it reports the same thing balance sheet income statement which in essence mirrors this journal entry but then when I reverse it I don't want it to reverse sales I want it to reverse it let's go to bad debt or you could say sales returns and allowances either method we're going to same kind of thing here so instead of instead of instead of decreasing a revenue account I want it to either increase an expense of bad debt or I wanted to have a contra revenue account which is breaking out the revenue in like sales returns and allowances all right so we're going to say all right well then let's go into the invoices and see how can we do that I'm going to go back into it and say okay let's check it out and then let's do the same thing and say okay I'm going to make a credit memo a credit note but this time I want it reversing to the sales account now you can actually just change the account right here so which is nice so I'm going to say okay I got the same item I'm going to just say it's going to go to let's call it I'm just going to make a bad debt let's make a new account and I'm just going to say that it's going to be an expense you can also make it again sales returns and allowances would be applicable sometimes but I'm going to say that this is going to be an expense I'm going to call it I don't know 641 and I'm going to say bad debt expense if it was sales returns and allowances I would make it an income type of account I'm going to say that the tax exempt tax exempt for the account I'm going to say save it and then so there we have it so now it should do the same thing but now it won't reverse the the item in the sales account but rather record it to bad debt presumably let's go to the balance sheet and check it out so if I go to the balance sheet and go into the receive the a r a to the r and scroll down we're going to scroll down and say there it is so now we've got b is here so we've got this one so I believe it's netting out here between this this this and this and then I'm going to go back and then go to the income statement and we're going to scroll down and say okay the other side went to sales this is where the change happened so if I go into sales we're going to say okay let's scroll all the way down for b so now it didn't reverse the sales the sales is still there back but I made the other account reverse out as an expense type of account which is down here which we said I called it bad debt expense there's the thousand in bad debt expense so it reversed out to another account so bad debt you might use or in some cases you might make a contra sales account to try to do that which would be up in here but it would be a negative thousand underneath to net out the total income so you got sales always increasing and any returns would be sales returns and allowances so you can use that kind of method the inventory worked out the same as well as the and so so just also note that if you if you didn't receive the inventory back then you know you could adjust the inventory component as well so that's so you have to adjust the inventory but I won't get into that now let's go let's do the one other kind of scenario let's say that you're applying a credit I'm going to go to the business drop down invoices and you just you're saying that someone came to you and said you know there's an issue and we're going to say okay we're going to give you business credit we're just we're not going to apply it to an invoice that you currently owe us money for we're going to issue you a credit meaning that if you make a purchase in the future you can apply out the credit to it for example so let's say we just make a that would be here I could just say okay I'm just going to give you a credit then that you can apply out I'm not going to write you a check we're just going to give you a credit so let's say that this is going to be I'm just going to say ddd on this one and then we're going to say credit and I'm just going to put the amount here which is going to be let's say you know $400 or whatever and then the account that it's going to go to we're going to say let's make another account let's just show that sales returns and allowances just so you could see what that might look like so we're going to say income let's make it an income type of account revenue revenue I'll put it for sales type of account and then I'm going to say this was I forgot what their numbers 5 1 1 let's say and then this is going to be name sales returns and allowances if I says allowances s and okay and so that looks good I'm going to say tax exempt let's save it so now this is going to apply the credit so if I say approve on that one then we can say there's an error for the following description cannot be empty so I'll just say credit there does that make you does that make you happy let's save it and then I'm going to approve it so I'm going to approve it now okay so now I'm going to go back into the business drop down invoices and so now we've got this item here for the credit and it's going to be the and it's going to be here in a waiting payment right okay so now let's go back to the balance sheet I'm going to update the balance sheet and in accounts receivable I'm going to have that credit and note when we think about these debits and credits it gets a little bit confusing because we start to apply meaning to them that's a little different than meaning debits and credits just being left and right side of the ledger but you know for accounts receivable that means that they owe us money so the debits are actually good because that means people owe us more money for the client side type of thing the credits are good because that lowers the amount that they owe us for example generally now this one has a credit but it's not being applied to any any particular invoice that's why it's yellow in that other window so I'm going to go back on over and then the other side if I go to the income statement we put it to sales returns and allowances I just wanted to show that that's a contra a contra revenue account now so I didn't decrease revenue we got the sales minus the returns to give us this this net down below so now if I go back to the first tab we see that credit here and if I go to the contacts drop down customers we also see we should see a credit in customer ddd that we can apply out and this is kind of like now we kind of have like a a negative receivable in essence that we owe you know the customer money we keep it in the receivable area here because that's useful for us to then tie out to any invoice that we might make say in the future so if I made an invoice for example now and I said that we want this going to ddd customer picking that up and tabbing on over we may then be able to apply the credit when I record this so let's say this is going to be service let's make it let's make this a service item let's just make a new item I'm going to say service item and we'll say that's the item name hundred dollars and it's going to go to the sales account tax exempt okay and then I'm going to say okay let's record it approving it and then we have this ddd has 400 in outstanding credit which we can then allocate right to a future invoice and so now we have this allocation product outstanding amount amount to to credit 100 we're going to say allocate the credit so now we've applied some of the credit out to like a future purchase that would be another format of that so that's the general idea with the credit memos remember when you think about what's going to happen to the financial statements first think about the the accounts that are impacted from the invoice and then reverse them and make any adjustments that need to be made and think about how you can use the forms to make that adjustment within the accounting system within zero


I want to talk about a library called Mock. Mock is currently, it's in the standard library as of three, four, I'm looking at Eric. Three, three actually. But in Python two six onwards, it's just a pip install away. Mock, right, let's just import Mock. Just to show you a bit how it works. Mock creates these mock objects that are used for testing, right? So these objects that kind of respond will have every attribute and have every method. So you can kind of stick them everywhere. So let me just create a Mock. And this is my Mock. Nothing more complicated than that. All right, here we go. Mock follows the basic principle of doc testing. Mock has all the attributes you want. And so we had a base Mock, we asked an attribute, it's another Mock, it's all marshmallows all the way down, Mock's after Mock's after Mock's. They all have methods which can call and give its own Mock itself, right? And you can do, you can go as far as you want. It just does not end, right? And you will always get something and it always return something. So, and you can call all these with as many arguments you want, keywords, whatever. And it'll still work, won't complain. And afterwards you can check what's being called on it, right? So this is how you do a test, right? So I have this random method which does something to my object. I don't want to instantiate that object because it creates a database connection and downloads the 15 minutes worth of data from Wikipedia, whatever. I just create a Mock, takes three seconds, send it in. And afterwards check has been called with the right things, right? So here you'll get a listing of the arguments past to the method and the keyword arguments. And you can also get a historical listing. So if you call multiple times, you can get a list about the listings. You can also set a return value if that's how your function works. So when I call my Mock, it now returns a string Mock. As simple as that. Something else that I really find useful in the Mock library which is really trivial but I use all the time is sentinels, sentinel values. Let me create a simple function. So foozer just calls foo on these object A. This being Python, there's no types. So it can be any object as long as it has the method A like my mysterious Mock objects, right? So the sentinel values, so there's this thing called sentinel in the Mock class. All you do is you do dot blah and it has it right away. So in this case this bar can be anything you want and they always equal to each other. But they're not strings, right? So if you're scared of passing a string because it could pass some tests but not others, just send the sentinel value and it'll break where it needs to break but still match what you need to batch. So in case my foozer, right, where I'm doing A dot foo B, I don't care what B is. So I'm gonna pass in the sentinel to make sure that my function here actually passes B into A. So use my Mock, Mock dot sentinel of B bar and then check it again. Call args, it was called of sentinel bar. Now the final thing in the Mock library which I really love is patch, right? Patch is super useful in refactoring. So let's write a really crummy function. Yeah, yeah, I write Python, I don't need stuff from Java like dependency injection or storing variables or anything like that, right? What's the first step to refactoring, right? This is the first thing, Martin Fowler's book, first in the title, anybody? Unit testing. So you've got a crappy function, you need the unit testing before you can do any refactoring. Otherwise, you're just messing around with code, okay? Well, how do you unit test this, right? Because every time you run the test, it's gonna create a connection. If you don't have this thing called home which you can reach from your machine, it's just gonna fail miserably. Well, this is where Mock dot patch comes in, really useful. It's a decorator. So let me just set up my Mock here. Use it as decorator. So what I'm saying is I'm giving the actual library in the patch here, so socket dot create connection. I'm telling it go into there and mock out create connection with this.  So now I can check for that and the call arcs and run it and it passes magically enough. Handier is without the second argument where it will automatically create a Mock for you and pass it as an argument to your test and then you can use it in your test doing whatever you want it to do. And I have to type really fast because I run out of time and it'll do exactly what you want it, what you think it'll do. This also works, I just used functions here, but it works with the unit test library and methods in the unit test class. Thank you very much.


So welcome to y'all.  How much does a polar bear weigh? Who knows, this joke hands up. What's the answer? Enough to break the ice. Thank you. I just wanted to make sure you're at the right talk. I'm going to be talking about ice breakers today. I feel there's something that people dread or maybe even stay away from. So I'm hoping to change that. Okay, so who am I? I'm Fonda, head of agile delivery at previous Nex. I've got a weird name. I've got a Westie called Hunter. I'm a foodie. I've got a bit of a chip problem. I'm a power lifter, but I quite enjoy running an ice breaker before I start a big workshop. My experience is if I can set the tone for a meeting, do some solid meeting prep. I get to learn a lot about the team that I'll be working with. So I thought I'd share some stuff with you today that may help you improve the way you kick off your meetings. Get to know your team better and strengthen your team's connection. Who are you? So you may be one or both of these. A facilitator, by the way, is anyone who runs a meeting. It's not just a project manager or a delivery manager. Meeting attendee, that's all of us. I'm calling out both, but mainly going to focus on helping facilitators today. So in particular, the ones who aren't a fan of ice breakers, so they don't ever use them.  I believe meeting facilitation is a skill that everyone should have. And the ice breaker is a simple one from the facilitation toolbox. Okay, so let's start with what the actual purpose of the ice breaker is. So the actual definition to break the ice is to do or say something to relieve tension or get conversation going in a strained situation or in a stranger's meet. So it's about making people who have or haven't met before feel more relaxed with each other. So why don't some of us like to use ice breakers? Here are some reasons. It's not an exhaustive list. If you're a facilitator, perhaps you don't see any value in using them. You'd rather just run the reading, why waste the time. You find running them boring. It's easier just to avoid it.  And consequently, you find that you don't get what you need out of your team. Maybe the meeting stays tense or the team stays tuned out. As a meeting attendee, perhaps you've been scarred from previous ice breakers that are run terribly, or the facilitator wasn't very prepared. You think they're a waste of time. Let's just get on with the meeting. You find them super awkward. You don't want to talk about anything or share anything. You're just there for the meeting. Some unfortunate sentiments here, a bunch of reasons for them that I think have given ice breakers a bad reputation. If people don't understand the role of ice breakers though, they're certainly not going to value them. So why should you invest the time in running an ice breaker? Because it's very little effort required and it makes an impact. It can affect your working relationships in a very positive way, which can then make the work more enjoyable. It's actually very easy to run an ice breaker once you're sure of what you want to do. It doesn't need to be complicated.  I didn't use an open question either. I just asked, who are you? Where are you from? One of the PNX's mentioned there from Bundaberg. The client couldn't stop talking about how much he loved Bundaberg. And continue this chat with the PNX up after the workshop was over. Then throughout the project, whenever we talked about needing to see him, he would joke about coming up to Bundaberg instead of us actually trying to see him.  And when people are at ease at each other, they have a better chance of working world together. Okay, so here's what else I think ice breakers have the potential to do for you. They can help to build and maintain team connection, even allowing you to kick off meetings with more ease. They also allow people to be themselves, even if it's momentarily. So it's not always about the work. You want to be able to see people other than as a colleague. They can help build rapport amongst the team so that people get comfortable with each other. It can also help to reorient team members who've worked together before and also helps introduce new team members in a really low key way. Finally, get people into the right mindset. So you're pulling everyone into the same space so they're together and present. This can actually help anyone who's feeling a little bit nervous as well. I can safely say that every workshop I run, either in person or remotely, by the time you get to the second or third person who's answered the question, you can actually feel that people are less tense. The reason for this is usually because people are focused on what people are sharing. They might comment or ask questions and this sparks extra conversation throughout the meeting but also throughout the project. So, don't underestimate the importance of kicking off a meeting well and doing solid meeting prep. Also, if your team has confidence in you running the meeting, you're more likely to succeed in getting what you need from them during and beyond. Okay, so I just have some quick caveats. Let's get clear on what ice breakers won't do. It seems obvious, but the ice breaker isn't actually going to magically resolve any current people team issues. It won't strengthen your working relationships on their own. So, other things need to line up. You can't rely on them alone to get to know your team. And you won't get a 100% success rate each time. So, there are nuances to the way people respond and you may be challenged occasionally with people who refuse to participate. They might be quite curt and so forth. You can let them be, mention they can observe. For me, it'd be important to know how I can connect with someone like that. So, there's various things I do to help that along. I'm actually not going to cover that today. But if you have a problem like this, please come and chat to me later. Okay, so what are bad ice breakers? Also pretty obvious, I think. They're inappropriate, too personal, too controversial. You want your ice breaker not to offend or trigger anyone in the process. It's also not about sparking debate or creating more tension. Okay, I'll put some actual examples up just in case. Do you have any phobias? Do you have a criminal record? It's the craziest thing you've ever done. Who do you dislike at work?  What part of your job is your least favorite? What is your stance on insert controversial topics? I don't need to tell you what the controversial topics are. All right, so let's just avoid them all together. It's not going to end well. It doesn't matter how well you know each other. Stay away from them. So, what makes a good ice breaker? So, I think they do need to be easy to answer. You don't want people sitting around trying to think of a response. They're somewhat relevant to the session or context you're working with. That's quite helpful. And you're able to learn something new about each other. That'll keep the session really interesting. Okay, so now we're going to go through examples based on actual meeting types. So, my first example is a project kickoff where you have new team members. Doesn't matter if they're new to the company or not. So, my example's up there. What do you need from your team to be successful? The best way to build my trust is how do you most prefer to receive feedback? Now, you could start with something like what's your favorite type of food. I wouldn't in this scenario. There's nothing wrong with food questions. PNX is, no, I love food questions. It's just that it's an introductory meeting. So, I think you and the team will get more value out of the answers to these questions. But, of course, use the food ones later. Okay, so then for a retro planning meeting or similar, where you've got the same team meeting regularly, you can ask less serious questions. And this is mainly because the group already knows each other. They already understand how everyone works together. You're meeting regularly enough. Quick games or activities are also really good in these scenarios. So, yes, please mix it up. Here are my examples. What's something you couldn't live without? What's one thing we would never guess about you? I work best when? What's something you think is totally underrated? Or is your last song a Spotify? Just examples, you know, you might think of better ones. For meetings with multiple vendors or people from mixed disciplines, you might want to ask about collaboration or communication styles. But I also think it's fine to keep it light. So, my example's there. The most effective communication method for you. What is your secret strength? My hopes for this team are, what would you do if you had a fully paid year-long break from work? What's something you're looking forward to and why? Now, one day you might get asked to facilitate a meeting for big wigs. Maybe it's their strategy day or their quarterly planning. Personally, I think this is a great opportunity to cut through the expected seriousness of these sessions and see what people are actually like when they don't need to talk about work. So, I'd consider asking anything that isn't related to work. What was the first thing you bought with your own money? What's your guilty pleasure when you have free time? What's a hobby or side project you've been meaning to take up? What do your loved ones think you do for work? You get the idea. Hey, it's time for me to recap. I've got three takeaways for you. Make icebreakers your facilitation friend. Use them to know your team better, to get to know your team better. Encourage team connection. It's best to put some thought into the icebreaker and the session. Tailor it to your audience. It will pay off. The beauty is it doesn't require much time or effort to get people talking and collaborating more. And as a facilitator or meeting attendee, I encourage you to lean into the next icebreaker with curiosity and enthusiasm. If you've always disliked participating, think about what you have to gain from sharing. If you've not cared to use an icebreaker before, give it a go. Your next meeting, just have some fun with it. And finally, if you're not sure how to start or really need some help with it, please don't hesitate to contact me. Thank you so much. What is my go-to icebreaker? I don't have a favourite one because I always have to tailor it. But I mentioned that I quite like food questions. And with previous next, we like talking about food. Any angle.  I do an open question every Thursday to the team. And what I'm looking for is a lot of responses. Because it means it's created that banter that I'm after.  And I assume you mean I've started an icebreaker. It's not going very well. Okay, so I'll read the room. Look, I don't think I've run a bad one, I'll be honest. But that's only because I do a lot of research before him. I need to know who's attending. And if I don't know who's attending, I need to find out at least demographics. What area of the business are they from? What are their positions? And I go from there. But if I had to pull it back or something like that, I'd have a backup icebreaker or I'd just move on with the meeting. But I think that's where facilitation is really important. You have to know when to steer conversations. You have to know when to jump in when someone's struggling. And yeah, and my point about bad icebreakers is important because if you pick one that makes people uncomfortable, you're definitely not going to get what you need. Yes, I hope that answers it. Okay, so the question was, what about over successful questions where it might take too much time? Again, that hasn't happened to me, but my advice would be always time box. So don't think a few seconds per person is sufficient. Say you have a two-hour workshop, 15 minutes is good. And I would time box it now. If it runs into 20 minutes, that's fine. But yeah, as a facilitator, you get to pick the pace too. So you don't cut people off, but you can say, okay, you're next or whatnot. I'm a bit of a, I like to be punctual with things. And so I always look and looking at the time. The thing is, if it gets out of control, that's a good thing because people are talking. But if you just say, even if you have an agenda, and you say this is how long we're going to spend on this, people will respect that. Okay, so the question is, what do you do when there's someone who's uncomfortable during an icebreaker and you'd still like to include them? Yeah, it's a tricky one because it's not for everyone. So, you know, I would usually say it's totally fine for you to skip this one, but I would want to get to know them one-on-one, and then I'd go from there. So in the session, I wouldn't put them on the spot and say you have to answer the question. But this is the, I guess, the beauty of being a facilitator. You start picking up on who's actually quite shy, who's an oversharer, you know, who talks a lot. And then you use that in your future meetings. So, yeah, you know who to reign in. And so, yes, I would take them aside and ask them if they would be comfortable answering anything or if there are activities they would be comfortable with. I think it's really important to include people like that too because I can be super shy. I don't know if that's believable. But, yeah, so I totally understand that. And I guess I would just over-accommodate for that as a meeting lead, yeah. Thank you so much, everyone.