This is your host, Beatriz Cantelmo. June 2nd is observed as the International Sex Walkers Day, or Halls Day, across the globe.  This is a holiday that has been observed since 1976. So today's topic will be addressing the many facets of sex walk at the global and local level. And we can all talk about sex walk without hearing the voices of those who are directly involved in the trade. We are so blessed to have a dog up as our guest.    And although it's true that many people still carry conservative attitudes towards sex and sexuality, for the most part it is socially acceptable for men and women to have sex as often as they want and with whom they want, as long as it is consensual. Some people choose to not get married or be in a relationship at all. And many choose to live a single life, which is not to be confused with being alone. In 2018, one has the option to be in a monogamous, polyamorous, long-term, full-term or casual relationships.   So let's talk about that and much more. On that note, welcome! Thank you! Wow! Yes! Shaka and Aloha! Aloha!  Where do you come from? And what do you want our viewers to know about and, you know, where you're sitting here?  Um, hi. I grew up in Hawaii and during the 80s.   I had all these mixed messages in my brain and everything like that. But then, luckily, you know, the — I think it's basically the people in the HIV community standing up and saying, look, you know, you've got to pay attention to all these people that are dying. And that was sort of like something that I kind of latched onto because I had an uncle who was married to my auntie and he died of AIDS, but we weren't allowed to talk about it. So just being, you know, subject — they're affected, yeah, to, like, you know, what that's all about, HIV, AIDS and all that, but not being able to talk about it created all this conflict in me. And so then later on, when I was dealing with my own issues, I was thinking, like, you know, I can't just be quiet about things because I'm lucky as a light-skinned guy who speaks English, you know, I have a lot of, you know, opportunities and privileges. And a lot of my friends, you know, are looking at me like, mm-hmm, you know. So just I think, you know, over the years, I've learned to try to use my voice to, like, amplify other people's voices who don't have the privileges that I do. I don't speak for them. I only speak for myself. But we agree on a lot of stuff, you know, and they've taught me a lot of stuff.  And so how did you choose to do sex work in your life? And when did you decide that, yeah, this is work, and I want to do it, and I'm going for it? I think during the 90s, there was, like, a lot of movies about guys who do sex work.  And so I saw that living in Hollywood at the time, and because the only way I got around was on a skateboard in West Hollywood is I would see, you know, people on the street all the time, whether they're homeless or, you know, selling dope or whatever. And I got to know a lot of them, and sometimes our conversations would get cut short because they had to jump into a car. And so, you know, I realized what was going on. But I remember even before that, I remember when I was visiting L.A., driving through West Hollywood on Santa Monica Boulevard, and my auntie then pointing out, look, those boys are selling sex, and I was like, what? You know, you're not allowed to talk about sex, especially between two guys, and there's people on the street selling it, you know? So there was all that going on and living in L.A. during all that, you know, still a lot of AIDS scare, and West Hollywood's like a total gay ghetto, so you're kind of really immersed in a lot of that politics and stuff like that. So I heard about all that stuff, and then one day I was talking to a friend on the street, and this van kept going around.  So I started walking away. And I was all club-kitted out with, like, little blonde dread standing up and like some, like, denim dress. I was really ugly. But then so I'm walking, I was skating home, and the van stops and asked if I needed a ride. And I was like, no, okay. And so then I keep going, and then he's at the next corner.  I can give you money. And I'm like, well, do you owe me money? He's like, yeah, I was like, for what? He's all having fun. I won't cut some of the internet. But then so I was like, okay, I jumped in. Most of the date was talking, because he's a really lonely, old guy, and I don't remember his whole story. But most of it was talking, and we didn't even, like, complete an act or anything. He just gave me 50 bucks or whatever it was. And I went to the donut shop after that, and, you know, just living around that and meeting all these people, it was there. I saw my friends every night. They weren't giving their money to anybody. They were, you know, working to keep their money. That's what I did. And so it just kind of became a thing. I didn't always do it. Not like everybody was interested in me the way I looked. But there were some people that were down, and if they didn't seem scary, then sometimes I might say yes. So you did it part-time, but this has been an income, and a job, and that you have no hang up about it. I don't really have hang ups about it. It's not like, it's something that I always love to do.  So let's talk a little bit about this, because I think the perception that goes around the world, and, you know, you have this part, the life-sex walkers are victim. And also, I think that there is a misperception of what a sex walker looks like and their clients, vassals, what really is going on in the community. So from your perspective and from what you have seen with your peers, do you agree that sex walkers are victims? I don't think that sex workers are victims. Sex workers are adults who choose to exchange sex for something of value. There's a conscious decision. There's consent there. So adult consensual sex workers are not victims of that act. We are victimized by the law and by police a lot of times. A lot of people that talk about the victims, sex workers and the sex worker rights movement, we acknowledge the victims. A lot of people just affected by trafficking. A lot of people affected by trafficking later on do sex work.  So I don't agree with that. But if you want to talk about people that are exploited, there's a lot of that in the sex worker rights movement. So let's talk, since you touched on that subject, let's talk about the difference. So it's a very distinct difference, not only in definition, in reality, between a sex worker that will do sex work with consent, another consenting adult by choice, versus a sex trafficked victim, which is an entire different category. The definition of trafficking is just somebody that's forced into labor, under force, fraud or coercion. And we acknowledge that. We involve all voices in the sex worker rights movement.  Okay, well then come on in. But other than that, they ignore it. And I think part of that line of thinking is that... It's exclusionary. Not only it's exclusionary, but it takes the power of someone who actually is in the trade. It is doing work, because sex work is work. And also, it takes the power and empowerment of an adult who has made that choice to say, I have a choice to work in this field or work in a different field. And I'm choosing to work in this field. And I might work in other fields at the same time. And I may work at the same time or I may exclusively do it in this area. Or just one level. Exactly. And so the part I think that's very hard for a lot of people is that nowadays, with legislation, there is a lot of confusion that if you support sex workers' rights, you're also supporting sex trafficking. They're two different things. And they're very different things. So let's talk a little bit about that from your perspective. How do you see the differences?  But what does that do also to somebody who is in the position of being sex trafficked? Right now the biggest problem that we have and actually Human Rights Watch and the Woodhull Freedom Foundation have a lawsuit against the United States because of this law that they just enacted called FOSTA or CESTA. And what it is basically it says that anybody who is trafficked can blame the website that an ad showed up on that maybe have facilitated some kind of abuse and sue the websites. So now, but the way the law is written is very vague and can be interpreted super widely. So all these websites are afraid and just pulling themselves off the internet or pulling down sections that affect other people's lives too and it's actually hurting people around the world because a lot of places people work under criminalization but still use those websites but there's a lot of places where it's legalized or even decriminalized that people were working and thriving because they had a place to vet their clients, to advertise, to do a lot of things to keep themselves safe, to communicate but now that all those websites are gone a lot of people are forced onto the street because they don't have the internet to work from home and a lot of people who started working on the internet are now scared because they either don't have a place to work or they're forced onto the street and pimps know that this law is hurting people so they're calling people and calling women and saying like, well, too bad but I can get you some work and so it's really hurting people because sex workers weren't consulted on this law that was supposed to stop sex trafficking but it's actually facilitating trafficking because these websites were places that law enforcement went to to track people to see like, okay, this person has been kind of sketchy and let's see what they're doing but now law enforcement doesn't even have that tool to stop trafficking so there's a lot of things that are actually falling apart and it's because we weren't given a voice so a law that was supposed to prevent and to intervene in cases of sex trafficking actually backfired not only because the sex traffickers are in a position of empowerment now but also because of the criminalization aspect of it and the sex workers are not to be confused as being sex trafficked or a sex trafficker because sexual sex workers can't report a crime are also in more danger because they are now not able to plan for their own outings they don't have a way to screen their clients perhaps and there's a lot of money that you invest to become your own self-employed sex worker you pay for, you know, we contribute to the economy hair, makeup, nails, you know wardrobe, video, websites paying taxes a lot of people do pay taxes out of the world yes and so all of that now is pushed aside and so it's not that there is an increase of sex workers it's that they're more visible on the streets because it's the way that they... because they're visible on the street they're vulnerable because already the public has no respect for them the police are, you know, told you have to go arrest somebody who's trying to survive they have... there's lots of options this may be the best option this may be one of many options but people that are trying to, you know, live in this world under all the pressures are doing something, you know maybe they just need to like pay for their medical care or, you know, send their kids to daycare or something but it's something in the way let's take a one-minute break and then we'll continue with this dialogue Hello, everyone. I'm DeSoto Brown, the co-host of Human Humane Architecture which is seen on Think Tech, Hawaii every other Tuesday at 4 p.m. and with the show's host, Martin Desbang, we discuss architecture here in the Hawaiian Islands and how it not only affects the way we live but other aspects of our life, not only here in Hawaii but internationally as well so join us for Human Humane Architecture every other Tuesday at 4 p.m. on Think Tech, Hawaii Welcome to Perspectives on Global Justice, Think Tech, Hawaii this is your host, Beatrice Cantomo and I am back with Doug Up and so here we are having a conversation about sex and sex walk and the conceptual sex walk and the situation of the extent of criminalization that sex walkers and their clients go through and how that not only is harming sex walkers but it's also harming sex traffickers, victims so I think a lot of people have a confusion about weight if we prohibit sex walk as an activity we're going to automatically prevent sex trafficking from happening but I don't think that people understand why does this not work so talk to me about why it's not working Well, I haven't personally experienced trafficking I can't speak from experience or firsthand but I listen to people that have been there and the way that these laws work some people are under the control of another person and that person that is controlling this exploiter doesn't care how they make the money they just tell them go make this money and so whatever they got to do and so sometimes there's a website that allows you to make some money and that might be your only way to reach clients one thing that they like to push now this anti-trafficking rescue industry people is what's called sometimes the Swedish model Nordic model or the end demand approach where you treat everybody who is an adult consensual sex worker as a victim you don't listen to what their concerns are you just say oh, put in you, sorry and you just feel sorry for them but say you're not criminalized so this person can set up a business spend all the money, do all the investments but what they're actually doing is becoming bait for their clients because the clients are criminalized and so this person can't make money and if there is an abusive situation going on the clients can't even report it because they're the criminal it's easier to arrest someone breaking the law than to listen to their concerns and their reporting and I think the other thing that most people don't consider when you criminalize a trade such as sex work is that those who are in the industry of sex work are least likely to report a situation where trafficking is occurring that they may be aware of or even their clients for fear of persecution so that gives actually more power to a sex trafficker and for the actual business anybody who has a bad time I think any society that have worked towards decriminalization of sex work have found that actually not only the sex workers are safer from a standpoint of their own personal safety because if they're not afraid of the cops they're not afraid of the cops but if something happens if it's funny they can report it or if it's legal there's a difference between legalization and decriminalization and we're going to talk a little bit about that so that's the part of the fear and that is eliminated there is a relationship with law enforcement they also are not afraid to seek medical care because there's less stigma it hasn't been erased by decriminalization but there's less stigma when you're not a criminal you can ask for services you can ask for justice and so when sex work is criminalized and look from that frame of it is wrong and it's a crime you actually end up hurting more people than helping them because also if you have a criminal record for sex work or prostitution you can't get other work so criminalization creates a cycle where it's someone who is just a lot of people say I would never do that or you'd have to pay me a lot of money it's like well some people don't want to do it but they're pushed to it or some people can make a lot of money so already those two situations are shut down but I'm getting lost in my words already I do that you're passionate now you're talking about the impact the ripple effect of criminalization in the life of a sex worker so you get arrested and you have a prostitution charge people are already not very hospitable to women who make sexual decisions for themselves so if somebody decides to make money and do something that's criminalized police aren't going to have much respect for you and you might have heard on the news that police aren't very helpful to a lot of people so criminalizing someone who's trying to survive is actually keeping them in the underground economy because already a charge against them prevents employment so if father the stigma and if father is also the victimization the systemic victimization not only from law enforcement from the entire legal system but society their reinforcement you're a dirty you're doing something wrong you're a criminal and yet I think it's very hard to have this conversation of sex without examining our own relationship with sex because I find it quite hypocritical that a person an adult is able to go to a diet have dinner, not have dinner and choose to go and have consensual sex with someone or marry someone or be in a relationship with someone and the exchange is somebody spying the bills or paying for something and that is acceptable however a person who chooses to say you know what, I want the money up front and I'm going to do all the other things too I want the temporary, but it is consensual and I think that the key here that I think in terms of society that we need to start really looking a little bit more in the eye of the tiger is that like look what happens between closed doors or cars or whatever between two adult consenting two consenting adults or more so we can't assume it's just going to be two people it's their business don't assume that we're victims you know keep law enforcement out of our lives until we send for them if we say that something went wrong or our rights were violated then come and listen to us and then believe us and act on that I think that the merit of having this conversation with you today is the fact that you know you are an advocate so now you understand the notes and boards of advocacy but you're also speaking in your own voice and I don't think that a policy maker or someone who runs a program can argue differently I understand that there is part of ignoring but for example in San Francisco when Foster Sesta was implemented one of the first things that the Department of Public Health and the women caucus you know group did was to actually get together with the sex workers actually yeah so and actually was driven by sex workers to say okay here's what we can do to have your voice and your safety and your rights you know brought to the place where it needs to be which is really at the equal level where you have a space you have a voice and you speak on your own voice and in your own terms so it's a process of empowerment versus certain places like in Hawaii where you actually have outdated sex trafficking and sex workers you know organizations that call themselves experts but who are using methodology that is not proven to be effective shut down and silence anybody that disagrees with them and then they play the victim like well you don't want to listen to us as we debate prostitution you can talk about prostitution we talk about that but don't talk about us and our job earlier this month it was the San Francisco Police Department got together with the San Francisco Department on the status of women to have a workshop and talk about new policies prioritizing sex worker safety and saying that if you're a sex worker but you're a victim or a witness to a violent crime you won't be arrested that same week that that happened one of the people in the Hawaii State commission on the status of women supported lies about a sex trafficking you know victim doing a presentation here it's really strange the Hawaii State commission on the status of women is aligning themselves with this really crazy radical feminist agenda that doesn't acknowledge sex workers work doesn't even acknowledge the voices of the women's led movement around the world of sex workers asking you know fighting for our lives you know and our rights and so there this other you know radical feminists that Kanyela Ng's wife in the Hawaii State commission on the status of women they're saying that like sex workers can't even be included in the Me Too movement because our job is to be sexually harassed and so they're just empowering, silencing, ignoring like thousands of women you know or however many people of all genders trans people, intersex, men, women everybody in the sex trade is like how can you comment on the status of women if you ignore a population of them and so that's what our worry is right now is that they're on this crazy crusade and not even responding to the sex worker rights movement that is led by women you know and so there is a bridge to be made and I think that we want to work with everybody they won't work with us unless we say we're all victims and if we're not then we don't count I think at the global level the movement is very clear for the criminalization of sex workers to see them as workers the criminalization means take out the language in the laws that says it's illegal to charge or pay for sex rape, kidnapping, drugging, forcing that stuff stays legalization means somebody who's not in the trade is making up regulations of what we can do with our own bodies it doesn't work and it creates an underground economy this is legalized so you have to do it this way if you can't do it that way you're a criminal now and some people are homeless and hungry right now they can't wait and go fill out an application and get zoned and all these kind of things it's a survival tactic that a lot of people employ just to make it through life if you want to attack racism, transphobia all that kind of stuff do that but while those things still exist let us survive, let us make money the way we know how the best option for us that we have chosen for ourselves by our own judgment and so there's a lot there that we can continue to touch base on I can't believe our program came to an end so I would like to invite it to return next month so we can do a new episode and touch base on that so I think that there's a lot more to be talked in this dialogue that is just starting and I'm really excited to see sex workers getting together in Hawaii not being afraid like yourself nothing about us without us don't speak for us, speak to us, speak with us don't speak over for or against us partnerships have that multiple layer of equality and being able to talk and to be heard and that is what I hope that the setup of Hawaii will accomplish and until then be safe go get them pygrists and thank you so much for all that you're doing in our community and I'll see you soon keep on rockin' it and this concludes our episode of Perspectives on Global Justice for today thank you so much our viewers for watching us and see you next week Aloha


QuickBooks Online 2023. Creating sub-accounts, categories for fixed assets or property plant and equipment type accounts. Get ready to start moving on up with QuickBooks Online 2023. Here we are in our Get Great Guitars practice file. We started up in a prior presentation using the 30-day free trial. We also have opened the free QuickBooks Online sample company. If you want the two open at the same time, we suggest Incognito window or another browser. You can open Incognito if using Google Chrome by selecting the three dots in the browser, Incognito window, typing into the search engine, QuickBooks Online, Test Drive. We're going to be using the sample company to compare the accounting view, the one that Get Great Guitars is in, and the business view, the one the sample company is in. You can change between the two by selecting the cog up top and switch the view down below. We're going to now open up a couple tabs duplicating as we do every time to put reports in, tab up top, right-clicking, 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 to duplicate. And then we're going to right click on the duplicated tab to duplicate it. We're going to go back to the tab to the middle, the reports on the left hand side, opening up the balance sheet report, one of the favorites. By the way, if in the business view, that's going to be in the business overview on the left in the reports. That's where the reports are located in the business view. Then we're going to go to the tab to the right, reports on the left, open up the P to the L, the profit to the loss, the income statement, close up the boogie, the hand boogie that is and go from 010123 to 022823. Let's take a look at it in a month by month comparison so we can see running it, Jan Feb and Toad, Jan Feb Toad, Jan Feb Toad. Tab to the middle and we're going to then open up or close up the boogie and then change the range, 010123 to 022823 and run it. I was running. All right, so that's the setup process that we do every time. We're looking at the fixed assets now and we entered our beginning balances and looked at the fixed assets using the categorization of our beginning balance categorizations. Or if you start a QuickBooks file, you might just use the fixed assets categories that are given to you by the default system of QuickBooks. This is one area where the general rule I would think doesn't apply that I would normally go to. In other words, if I go to the tab to the left and we go to our chart of accounts, which is in the accounting on the left chart of accounts, if you're in the business view, where's the chart of accounts. If you're in the business view, that's what I need to know. If you're in the business view, it's under bookkeeping and then the chart of accounts. And then if you're in this test file, you've got to turn it on that thing. Okay, so then our chart of accounts. Now normally, most of the like chart of accounts that are going to have the most section with the most accounts will be the expenses. In other words, you'll have more type of expense accounts typically than any other accounts. And if you just look at the chart of accounts that's given to us, you can see that they've given us more default expense accounts. Now, the general strategy I would have when starting a new QuickBooks file would be that I'm going to keep the chart of accounts that they have if I can. And then as I do data input, many of the data inputs having an impact on the expenses, because that's the most common type of transactions, the payments that we're making for particular things. If there's an expense account related to it, I will use that expense account with the rationale that QuickBooks is giving us basically the default expense accounts, the most common expense accounts. If there's an expense account that's close, but not exact, then I'm going to use that expense account, but I'll edit it to change the name to what I want it to be. If it's close, but I don't want it to be a sub account or something like that, then I'll change it from a sub account. What I won't do is make two accounts that are similar in name because then I'm likely to post to both of them and that's going to mess things up. And then I would go through these accounts like after two or three months of data input and make inactive any accounts that we're not using. That's the general strategy I would take. But with the fixed assets, it's a little bit different up here. So if I go to the fixed assets, we have all this stuff that they gave us for the fixed assets building. You got furniture and equipment, which is a little bit different than what you would think. Land is kind of normal, long-term office equipment. And then they put all this stuff, copier, furniture, phones, in this subcategories. Vehicles is kind of normal, but you might not call it vehicles depending on the circumstances. So these to me aren't exactly, they're not even the most common names other than building and land. Furniture and equipment to me isn't the most common name. All these subcategories might not be the most common strategy for tracking this stuff on a subledger. Now the problem with the machinery and equipment, just like let's look at the problem here, is that we have to put this stuff on the books as an asset because they're large items. I can't be on a cashed base system even if using a cashed base system with these large items because if you're in the United States, you're going to at least have to break out the accrual component, putting on the books as an asset for taxes. So the tax software then often is the thing that we're going to use to track the accumulated depreciation. So what we got to do, we got to put it on the books as an asset and then we've got to depreciate it, lowering the asset, allocating the cost over the useful life. Similar to what we do with inventory or any other prepaid asset like prepaid insurance. But with the fixed assets, it's an estimate. We don't know exactly how much of the cost we used over any certain time period. We're just going to estimate using some method like straight line, like straight line or double declining or makers tax methods or whatever to make that estimate. That's why we break it out into another account here to recognize that I'm not actually using up the equipment. It's not disappearing. I don't have like less inventory of equipment. I have the same number of equipment, but I think the value is being allocated or the cost is being allocated to the timeframe that we're using it. So this second account shows that it's an estimate. Now that comes with some complications because now you would think I would need a sub ledger tracking each unit of equipment that I purchase, applying the schedule of depreciation to it to know how much of it has been consumed or allocated and then giving us the total that hasn't been consumed. Now that's a complicated schedule, more complicated than most other schedules and there's different methods that we can use to depreciate. And therefore oftentimes we don't do that in QuickBooks or ourselves. It's useful to do it with the tax software oftentimes because even if the tax software we're going to have to do it for tax purposes, if nothing else. And so even if we did the calculations in our bookkeeping side of things, then we would probably do it on a book basis using straight line or double declining bases, but then I'd still have to do it again in the tax software using tax depreciation schedules, which are slightly different than any kind of book depreciation schedule and could have accelerated depreciation and that kind of stuff. Therefore it's often easiest for a lot of companies to use the tax software as kind of like the sub ledger. That means you got to talk to your accountant or CPA or look at your tax software to see what their categorizations are for property, plant and equipment. And then usually the tax software can do both tax depreciation schedules and book depreciation schedules if you want to have a difference between the two. Or you can just try to do your books using tax depreciation, which isn't ideal for bookkeeping because it's not using a good, accrual kind of components using the tax code, which is all wacky depending on whatever they're trying to do on taxes and what not stimulate the economy, not stimulate the economy or whatever they're trying to do. But that could be the easiest way to do it. So you have to talk to your CPA about that. How do we want to be tracking the accumulated depreciation? How do we record depreciation? Can we do that periodically, which would typically be the case at the end of the year or possibly give me the adjusting entry or you do the adjusting entry at the end of each month or something like that. Then if you look at their tax software, how am I going to categorize the stuff that I purchase? I would use their categories. For example, this is coming from tax software. They've got furniture and fixtures, which is sounds cool because it's got the two F's in it. And it's the most common format to me of hearing that instead of furniture and machinery. That seems unusual to me. And then you've got the machinery and equipment to me. That's the most normal term. So what QuickBooks gave us over here is they gave us the scroll back up to why am I way down here? They gave us furniture and equipment. So I don't think that's the term that would be most common to me. So I'm going to try to expand this a little bit. And let's go back to expand this out. Okay. So now I'm going to go in and I'm going to try to change these to line up to what I have here. Now, if you've already entered data into it, then that becomes a little bit of an issue. You might have to do a journal entry, which we'll have to do here. So I'm going to try to say, I want to make this account match what I have on my schedule over here in terms of furniture and equipment and machinery, furniture and fixture and then machinery and equipment. So most of my stuff is furniture. So I'm going to change this account right here to furniture instead of furniture and equipment. And then if there's equipment in here, I'll do a journal entry to adjust it to the schedule. All right. So I'm going to go back to the tab to the left and I'm going to say, okay, furniture and equipment. I'm going to go into it and edit it. And I'm just going to change the name and call it furniture and equipment. Boom. Or yeah, furniture and fixtures is what I want to change it to. So I'm going to do that. I'm going to say save it. There's that one. And then the other one, accumulated depreciation building. And then the other main category I have here is machinery and equipment. So I would like another one called machinery and equipment. Do I have one similar to that? I'd say we've got building, furniture, land. Then they've got long-term office equipment. And then all this stuff underneath it. I don't really want these sub categories. I think they're trying to force you to kind of categorize your equipment a little bit more detailed. But we should do that, in my opinion, with the documentation making sure that whenever we buy something that we put in a fixed asset, we keep the documentation so we can provide that to our CPA. So they have it on their sub schedules. So to me, I don't feel like this is really necessary. This is more detailed than I think most people really need. So I'm just going to delete all this stuff and then make this one here, machinery and equipment. So I can't delete it. I have to make it inactive. So I'm going to make all this subcategory inactive. Just to clean this whole thing up, copier. I'm going to make it inactive. Make it inactive. And then we've got the custom, whatever that is, make it inactive. And then we've got the furniture. I'm going to make it inactive. And then, so the phones make it inactive. And then we've got the photo equipment. I'm going to make it inactive, make it inactive. And then I'm going to say, okay, so now I've got my office, then I'm going to rename this one. I'm going to edit it. And I'm going to name it. I'm going to name it. What am I going to name it? A machinery and equipment to match what I have on my sub ledger. So then I've got, these names make sense to me. We've got buildings that make sense, even though we don't have anything on the sub ledger, but that makes sense. Furniture and fixture, that's the name on the sub ledger from the tax software. So that means we can group everything. I would like my total here to tie out to what I have there. And then we've got the land, which makes sense as a normal kind of thing, machinery and equipment. That's the normal language vehicle. You might have automobile or something like that on your sub ledger, but that's pretty straightforward and obvious there as well. Now all that other detail in terms of what you actually purchased, you would like listed out in the sub categories on the tax software. So whatever I purchase, there's not going to be a lot of stuff that we purchase because it's large pieces of equipment that we don't purchase all the time. Therefore, I could just basically print out the sub ledgers, the transaction details for these accounts and hopefully give them the documentation for exactly what we purchased. So within each category, they can break out what it is we purchased, like sofas, chairs, recliners, and the more detailed we can make the sub ledger accounts to tie out to be able to tie out to what I physically have in the shop, the better. Because if I start making really generic categories within here, then in the future, when I dispose of things and sell things, I won't be able to tie out which thing I actually sold. So it becomes a problem in the future. If I group things together and put them all on the books, let's say they just put everything for the whole year on the books as just generic furniture and fixture for $98,000. Well, then when I sell this $15,000 sofa or dispose of it, I'll have to break out the fact that my sub ledger has grouped everything together in one lump sum. It will not cause a problem when you first put it on the books. It will cause a problem down the line. So check to make sure that whoever you're working with is properly recording the depreciation schedule so that doesn't happen. Okay, so now I'm going to say that this stuff, the 98, is going to be in the furniture and equipment. And then I have 5,000 that is actually machinery and equipment. So now if I go back on over here, I can say in my ledger, I've got a total of 103,000. So if I open up my trusty calculator, trusty calculator and do some calculations, we've got the 98,000 plus the 5,000. That's the 103,000 that is here. So now I've got this problem that it's all grouped in one category. Now I could go into the stuff that I purchased later and try to recategorize it to the proper fixed asset account, or I can just make a journal entry to recalculate it. So I'm going to say, okay, now I'm just going to make a journal entry, reducing the 103,000 and putting the money into the machinery and equipment in accordance to it tying up to my sub ledger schedule, so everything ties out to the sub ledger. So that's what I'm going to do. I'm just going to make a $5,000 adjusting entry. So note, if I hit the dropdown, there's no form related to me doing this because this isn't something that happens all the time. I can't use a cash related account because cash isn't going up, it's not going down, so I can't use an expense or bank deposit. Therefore, I have to use a journal entry. Sometimes because there's only two things affected, the easiest way to enter a journal entry is by going to the register. So I'm going to go to the register and either side will work. I have a register for balance sheet accounts, pretty much all balance sheet accounts, except for retained earnings has a register. So if I can go into either one, I can go into machinery and equipment, or I can go into the other side, which is the furniture and fixture. So let's go into the furniture and fixture and I'll go to the register. I'm registered and then I'm going to hit the dropdown and make a journal entry. And I'm just going to say this is going to happen as of I'll do it on the end of the month. Let's just say the end of felt 022823. And then I'm not going to have any payee. The memo is going to be to adjust a fixed asset categories categories to match sub ledger or something like that categories isn't spelled right.  Okay, there's no need to be to be cruel about my spelling capabilities. This is going to decrease and then the other side's going to go to machinery and equipment machinery and equipment. So there it is. So notice all I need to know is this side is decreasing and the other side should go to the other side. And I'm not thinking about debits and credits. I'm just knowing I'm just going to the other side goes to the other side. It will record debits and credits. But sometimes when there's only two accounts affected, this is an easy way to enter it. And so I'm going to say, all right, let's save it. It will make a journal entry with debits and credits. So there's the balance that looks right. Let's go to the to the balance sheet. Run it. I was running just like Jenny told me to there's the 98,000 and that ties out here. And then the 5000 is right there. So that's right. Looks good. Now we want to make now the question is what about this accumulated depreciation? Do I want to have one accumulated depreciation account for all categories, which I could do. But I think it's more common to have an accumulated depreciation account per category. Okay, so then the easiest way to do that is to make this a sub ledger of the category it relates to. So I'm going to make this a sub category of furniture and equipment. So let me show you how that looks. I'm going to go to the tab to the left, go back to the chart of accounts. Oh, by the way, if I look at this journal entry that I did over here, then if I go in, it's a journal entry form. If I go into the journal entry, then it's going to show the debits and credits of it, right? So there it is. So I'm going to close this back out. It goes to the journal entry form, not to the ledger. It's my point. It's one of my points. I make many points and they're all very informative and useful. So anyways, I'm going to go down. We're going to go down here. And now we're looking at the accumulated depreciation. I'm going to make it a sub account of the furniture and fixtures. So I'm going to edit it, edit it, edit it, edit it. And then sometimes I like saying, I like to kind of list what it's accumulated depreciation of. So a lot of times I'll abbreviate it to, which is kind of, you know, you might not want to abbreviate it, but it's awful long. And I like to put the name. So you could keep that there and just make it like a sub account of the furniture and fixture. And then that generic name, it's fine because it's a sub account of furniture and fixture. But I tend, even like when I post it, I usually say something like ACC D pre as the account and then D D pre or something like that. And then furniture and fixture. So I know which, which asset account it's tying out to. So that's what I typically do. So I'm going to say save it and yes. And so then if I go down, so now you got furniture and equipment and accumulated depreciation under it. Now notice that you could make like a furniture and equipment parent account and then have the cost for furniture and equipment and then the accumulated depreciation have two sub accounts under the parent. But this is a little bit, a little bit of a shortcut to do that where we have the parent being the furniture and equipment and the accumulated depreciation under it. Let's see what that looks like on the balance sheet. If I run the balance sheet, this is what it looks like. So you got the furniture and fixture and then the accumulated depreciation under it. That also kind of works nicely because then you've got this drop down thing that will collapse nicely there and and it gives you one less line item than having another line that says furniture and equipment and then cost and then accumulated depreciation. Now with the machinery and equipment, we're also going to need an accumulated depreciation account related to it. We don't have anything in it yet. So it won't change here. But just to show you on the ledger, I'm going to make another account. Let's make another new. I'm going to make it a fixed asset type of account and it's going to be for fixed asset under the machinery and the equipment and fixed asset and a name. I'm going to say ACC D pre do the same thing. This is for machinery. I'll just say and equipment equipment. There we go. There we go and save it. And so if I scroll down now, I've got the this sub account, this sub account. So that looks nice. Now periodically when the accountant runs the sub ledger and calculates depreciation, they can give me the depreciation on a yearly basis or monthly basis, whichever I want on either a tax basis or book basis, whichever we're planning to do. And I can enter it in periodically with an adjusting entry or they could do it periodically as an adjusting entry at the end of the month or the year. We'll talk about how to do that adjusting entry at the end of when we get to adjusting entries in another section or a course. But note that you want to line it up so the adjusting entry is as easy as possible. And the way to do that is typically to use the same accounts on the sub ledger as you're going to have on the on the financial statements. All right, I think that's it. Let's go let's make a trial balance to see where we stand go to the tab to the right. Nothing new on the P to the L the profit to the loss duplicate the tab scroll down to the left. And we're going to open up the reports, the reports and type in trial balance trial balance. The balance is on trial again. 010123 to 022823. Let's look at the side by side the month to month trial bounce T to the B. Here's where we stand. If your numbers to these numbers, that's good. If they don't, then that's bad. But you can extend the range and see if it's a date thing. And if it is try to change it. And if not, then we'll do a transaction detail report at the end of the second month. The data input to further drill down on any differences.


So, we're talking about the article on self-control revisited, right? Why doesn't anyone actually read Skinner and Mom? I can tell you why. Because he's dry-handed. You should read your Skinner. That also doesn't mean it's deity. Just reading, right? Anyway, failures of ABA, why intercauses, such a generally rich American thing. Oh, yes. Okay. So, we were talking about what is the self, what is the control, all that fun stuff. I got a little long-winded, so we're going to speed this one up a little bit. But, I did want to focus on one other little thing here. When we start to go inside the organism, when we start to look for events and explanations inside of the being, and I don't mean biological stuff, that's a different level of analysis and we're going to have a little video on the levels of analysis. But, we should, and we do, maybe, I don't know, but if we don't, we'll have it later. Probably is one of these, because it would be great. So, sorry. I digress. When you go inside that organism, it's so easy to just posit things, to put things in there and all of that explains it, but you don't have any evidence for it. So, we've got to watch out for that. So, a word of caution here. The problem apparently, like, there's a strong tendency in psychology to fall back to intercauses for explanations. Because the history of psychology, however, indicates that the pursuit of intercauses is not particularly profitable in terms of theory of practice, and it goes on. I think that point is often missed. Science tends to make mistakes, right? It's okay. It's self-corrected. But then you make the mistake again, and it's self-correct to make the mistake again. There seems to be something associated with what we call general psychology, right? And this approach to keep going inside the organism. We try it. We've tried it over and over again, and it just doesn't get anywhere in terms of the core science until you go out and start looking at things in the environment. So, just be cautious of that when you're looking at your interpretations of behavior, especially with self-control. It is not inside the organism. It's a thing. It's a behavior you engage in, and we're going to replace the term self-control with self-management by the end of this topic. So, but we want to get into self-reinforcement. Now, this is really cool. In here, science and human behavior, Skinner talks about self-reinforcement. And if you read it on a superficial level, you'll walk away from it, assuming that Skinner's like totally behind the idea of self-reinforcement. Great. Great behavior.  But he's not completely convinced that it exists. So if you read this on a surface, you're going to think that it's an okay thing.  In other words, why isn't people actually read Skinner anymore? You're going to find out that there's not a lot, even Skinner's like questioning whether or not self-reinforcement is a thing. Can you deliver them? Here's... I mean, Tom's done a great job of outlining this stuff, but let me just put it in context for you really easily. If you could do that, you wouldn't have a self-management or self-control problem in the first place. If you could withhold your access to the reinforcing stimulus that I'm going to call ice cream, then I wouldn't have this belly right here. Right? Why? Because I have a self-management issue. I'm going to short-circuit myself. I'm only going to deliver reinforcers once I've done a particular behavior that may have made a healthy response or whatever. But I can short-circuit that by just going and getting the ice cream. And it's that short-circuiting that probably led me to develop a self-management plan in the first place to have to go to the gym before I give myself access to ice cream. But that's an odd problem, because if I could do that, I wouldn't have had to. Right? So it is the self-management problem in a nutshell. If there is an ability to self-reinforce, and it's questionable. There's some literature that shows it. There's quite a bit that doesn't. I tend to be along the lines of not supportive of genuine concepts of self-reinforcement. You can sure try. I don't think that's going to hurt you. But I do believe that it's lacking in empirical support to say that I can reinforce my own behavior. Which pains me to say, because I want to just say that you can. So anyway, Skinner doesn't completely buy into it. Some authors do. Some books, I got stacks of books back here. Some of those books do as well. But the evidence is questionable when you start to dig into it. So anyway, keep that in mind. So let's see what else is important here. Ecological validity is a big issue when you're looking at self-management and engaging in behaviors that are used to manage your own responses. To do this research, to do these studies, you want to be out in the actual world in which they happen. These contrived situations inside a laboratory don't necessarily generalize. So that's an important point that Dr. Brigham makes there here. So reciprocity. We covered that in the last video a little bit. Just remember environment influences behavior. Behavior influences environment. And that's something we can definitely do. Oh, and that definitely fits with an erratical behavior perspective. So let's be cautious with adding that out. So conscious private events. This is a fun one. So they may reveal connections about your environment. They kind of just describe things, right? So another behavior analyst once told me that the idea of what you're kind of that running thought the consciousness is, it's more like a tape recorder. It's like recording the events that you're observing in the world. And then we're tweeting those back to someone. Well, there's a lot of errors that you make. As Tom here says, unfortunately, imprecise conditioning operations produce the verbal repertoire for describing private events.  Then, you know, sorry for shortening that up, Tom. But you know what? That's just true. So in a metaphysical causing the physical, we got to worry about things like mind causing physical things. So so so that's that's an issue in here to work worth reviewing. Let's see what else accurate measures. Oh, yes. Yes, I forgot how the technician reads about. That is a great section self monitoring. I'm thinking when you're monitoring your own behavior, you really got to be cautious with a couple of things. I think the most important thing when you're monitoring your own behavior, if you're taking away from this is making sure that what you're measuring is an is an accurate representation of what you're actually trying to measure. So self monitoring, if you're tracking the number of cigarettes smoked, maybe you should track the number that you actually smoked and not what you think you smoked. So make sure you have accurate representations. There's a little bit more detail on here than that that's important. And self instructions seem to be very useful. So basically an antecedent intervention, however, they're really just real falling behavior. So you can reinforce rule following behavior as we know. So make sure that happens more as he's approaching. So we could go on and on and on and talk for another 15 minutes about this. But I do think that we just kind of close this thing out really quick. So self control, as we originally talk about it, is probably a term that we should get rid of. We should probably think about self management. And here's why. Nudgy has a lot of self control. That sentence makes sense to you. The problem is, is that it's completely BS. Why? Because we've reified the concept of self control. We've created a hypothetical inside the organism that doesn't exist. Nudgy has a lot of self management. It's lacking something, right? What does need self management? What skills? Nudgy has a lot of self management skills. So Nudgy has the ability to manage his own responses. He can control the controlling responses by setting up contingencies in the environment, maybe utilizing people to deliver reinforcers for you. So you don't have to do that whole self reinforcement thing, which causes you to get into a trap. So I think that's enough for now on our first article. So there you go. See you.