under the session, this is professor Farhad in which we would look at a CPA simulation or it's no more than an exercise, you will see an intermediate accounting course. So in this exercise or in the CPA simulation, you have to determine whether the lease is a finance lease or an operating lease. We have to prepare the journal entry for the less C for the less or determine the interest payment, determine the interest revenue. So basically, this is a comprehensive example. If you like my lectures, please like them and share them. Connect with me on LinkedIn. If you haven't done so, YouTube is where you would need to subscribe. I have 1,900 plus accounting, auditing, tax, finance, as well as Excel tutorials. I also have my website, farhadlectures.com. If you are studying for your CPA exam or they can intermediate accounting, but specifically if you are studying for your exam, I don't replace your backer. I don't replace your Wiley. I don't replace your Glyme or Sergeant or whatever course you are taking. I supplement those courses. I explain the material slower and in much more details than backer, Roger and other courses. The reason they don't do so, because that's not their job and a CPA course, they review the material with you. They assume you know it. They assume you already learned it in college and now they're reviewing it with you. They don't teach you. I teach you the material and oftentimes students fail the exam because they have not learned the material or they did learn it. But there's a time gap or they learn it, but there's some gaps in their knowledge. This is where my website comes into place and complete this gap, fill this gap, help you pass the exam. So I strongly suggest you check it out. Let's take a look at this exercise. Maggie's Medical Manufacturer, Maggie's Medical M&M manufactures compression plate that uses proprietary technology for fractures. Physician leasing, which is a leasing company, purchases the compression plate from Maggie's Medical for 2.2 million, 90,000 and leased it to Northeast Medical Group on January 1st, 2021. There's a lot of information here. Let's just make sure we have a good handle of what we're saying. We have three parties here. We have Maggie's Medical, which is the manufacturing group that manufacture this compression plates. That's fine. That's their product. In the middle, we have Physician Leasing, which is a leasing company, which is a finance company. And we have the users of this compression plate, which is the Northeast Medical Group. So what happened is this, Physician Leasing buys the material from the manufacturer, then leased it to the users. Those are the users that uses those compression plates. Okay. So those are the three parties. Let's take a look at the details. The quarterly lease payment, it seems it's a quarterly and that's important to notice on the exam, whether it's semi-annually or quarterly. Most likely on the CPA exam, it will be, it will be semi-annual, but you have to be careful, whether it's quarterly or semi-annually. The payments are 147,871 beginning of each period. That's important. It starts at the beginning of the period, not at the end of the period. Very important term. So here, if you got this wrong or if you read that wrong, that's it. You're done for the problem. You're done for that simulation. You're going to get all the answers incorrect. The lease terms are five years in here or what I did is the number of payments are giving. So the numbers of payment may not be giving. So if it says five years, you are paying quarterly, it means you have 20 payments. You have 20 quarters. The lease term is five years. Okay. No residual value and no purchase option. Okay. That's fine. The economic life of the asset is five years. The implicit interest rate and the less incremental borrowing rate is 16. That's fine. Fair value of the asset is 2,090,000. Okay. That's fair enough. This is what we are giving. We are giving all this information, but first you have to read it and you have to read it carefully because one piece of information that's missing here, it will throw you out. Now, based on this information that's given here, I can ask you literally 15 different multiple choice questions or I can give it to you in a form of assimilation, what we will do here. So how should this lease be classified by Northeast medical group and by the physician leasing? So they're basically asking us how should this group and this group treat this lease? Well, what are the leases? It's either going to be a finance lease or an operating lease for, for physician leasing. Let's take a look at what criteria do we go over? How do we analyze this information? Well, let's start. Do we have, there are five tests. The first one is, is the ownership of this equipment transferred at the end of the, at the end of the period? It doesn't tell us anything. So the transfer of ownership and the answer is no, there's no transfer of ownership of this medical equipment or of this compression plates to the Northeast medical group. So it failed this criteria, no transfer of ownership. Is there a purchase option, a bargain to be more specific, a bargain purchase option, it says here, there's no purchase option. So we failed the second test for the finance lease. So there is no transfer of the asset at the end of the life of the lease term, there is no bargain option price. Well, let's take a look at the third criteria, the lease term test. Well, the economic life of the asset is five years. This is the economic life of the asset. Let me highlight this. The economic life is five years and the lease term is five years as well. So here we have to ask ourselves, is the lease term for a major part of the remaining economic life of the asset? Well, guess what? The lease term is 100% of the life of the asset. Guess what? We passed, all what we have to do is pass one of the test, one of the test and whoops, sorry, go back. We have to pass one of those tests and this is, we passed the lease term test, which is the life and the, the economic, the lease term is 100% of the economic life of the asset. All what it has to be is the, is a major part of the life of the asset. It's 100%. Therefore the answer is yes. Therefore we know this is a finance lease. This is, we're going to, we're going to be treating this as a finance lease. Now the other criteria is the present value. So if we compute the present value payments for this lease, if we did compute those present value payment, would they be equal to a substantial part of the fair value? Well, let's, let's do so. Let's, let's go through this. We already know it's a finance lease. So this is an extra step basically. So what you do is you take the payments 147,871 and you multiply them by the present value factor, the present value factor. And here we have to be very careful. The present value factor, you have to use the period N equal to N equal to 20. We have 20 periods and the interest rate equal to 16. Well, not right. 16 divided by four. 16 divided by four equal to 4%. Just as we took five years times four to get to the 20, we'll take the interest rate, which is 16% divided by four. Therefore N equal to 20, I equal to 4%. I equal to 4%. Again, we took five years multiplied by four. We'll take the interest rate and we'll divide by four. Because why are we doing all these adjustments? Because it's a quarterly lease payment, not semi-annual. If it was semi-annual, the number of payments will be 10 N equal to 10. And I will be equal to 8%. Now we're going to go to the table and see what factor do we use. Now on the exam, they might give you the tables. Most likely they will give you the tables on the exams. You just have to be careful which table to choose, which table to choose. So in this situation, you'll have to choose the beginning of the period table, the beginning of the period table. Let's take a look at the table just to make sure we cover all our basis. For this example, I make it simple. So I'm giving you only one table. And that table is the present value of an annuity do. Remember, this is an annuity do. Why is it an annuity do? As I told you, the payments are at the beginning of the period. So simply put, make sure you're on the right table or if you are not given the right table, if you're just giving a sample of them, make sure to use the proper one N equal to 20. Remember, we said N equal to 20 and I equal to 4%. So we're going to meet at 14.13394. 14.13394. Therefore, we're going to take 147,871 times 14.13394. And that's going to give us 2,090,000. So the present value of the payment equal to 2,090,000. And guess what? The fair value equal to 2,090,000. So again, we met another criteria for this lease to be a finance lease. We only need to meet one criteria. We already met the lease life. But here, does the present value of the payments, if we add them all together equal or exceed a substantial or of the underlying asset? It used to be 90%. Now they said, does it exceed the substantial? If it's more than 90%, it's substantially. It's 100%. So it's definitely a finance lease. And the third question is alternative use. We don't even have to go through the alternative use test. We know this is a finance lease. So simply put, what we say is for the Northeast manufacturing, this is a finance lease, this is a finance lease. And for the for the physician leasing, this is a sales type lease. Since it's since it's a finance, it's going to be a sales type lease because they use the same criteria. Now, prepare the appropriate journal entries for both the user, the Northeast Medical Group and the leasing from the beginning of the lease through the second rental payment April through the second rental payment April 1st, 2021. So simply put the first regular payment or the second payment because we make the first payment immediately. Adjusting entries are recorded at the end of the year. Okay. So again, we agree it's a, it's a finance lease. So we're going to, what I'm going to do, I'm going to do the entries back to back for the less C and the less sort. This way you see how things are going from the less C's perspective. What we have is we find the present value of the payment and we already find out that the present value of the payment are 2,090,000. Therefore we debit the right of use asset and we credit a liability. So for the less C, which is the, the, the medical group, the Northeast Medical Group, they will debit an asset called right of use lease, 2,090,000, the present value. And they will credit lease payable 2,090,000. What would the less sort have? Well, if they, if they make a sale, they simply, they have, they're going to have a receivable, they're going to have, they're going to have a receivable of 2,090,000 and they will credit equipment of 2,090,000. So notice the, they have a receivable, I'm sorry, they have a receivable, they have a payable, an asset, basically they, they remove the asset, they put the asset on the box. Notice kind of the mirror image of each other. Then remember, we make the first payment immediately on January 1st, 2021, immediately what's going to happen, we're going to credit cash, the medical group will credit cash, 147,871. They will write a check for that amount and they will reduce their liability, 147,871. Now you have to be very careful as soon as this happened, remember, you're going to have to reduce your liability when you compute your interest, which we'll see this in a moment. The less sort the physicians leasing, they're going to receive the cash, debit cash and they would reduce the receivable. They would reduce the receivable. This is, notice this is on the same date that they signed the contract, they make the first payment. Now they're going to make a payment on April 1st, 2021, which is the first payment. What's going to happen is this, when we make this payment, remember the balance for both was 2,090,000, then there was a payment made immediately of 147,871. Therefore, the interest will be based on this balance. When we compute the interest, whether it's the interest expense or the interest revenue, it will be based on this balance. Therefore, we're going to take 2,090,000 minus 147,871 times 4%, the quarterly interest rate payment. So the interest component is 77,681. Therefore, the less C will credit cash, the less C will have to pay in cash 147,871,871 is missing, 871. And what's going to happen, this payment, it's going to be split between interest expense, which we computed here, and the remaining will be least payable toward the principal. Now for the less sort, it's going to be the same thing. There's an error here. It's going to be the same thing. Cash is 147,871. The interest revenue is the same 70,000. I'm sorry. The interest revenue is 77,000. I made an error here. I don't know why somehow when I was doing it in Excel, I put the formula 77,685. And the least receivable is 186. Notice they're the mirror image of each other. They paid cash, they receive the cash. They reduce the receivable, they reduce their payable. They record the interest expense, they record the interest revenue, all for the same amount. So this is the less C and the less sort. Now, if you know how to do this interest payment, and obviously you can, you know how to do subsequent interest payments, simply put what's going to happen in subsequent interest payment, your balance here, whatever that balance here will be reduced by 70,186. And this will be your new balance where you apply the interest expense and the interest revenue computation. Okay. So be careful, keep track of your interest. Let's take a look at the third assumption. Assume that the Northeast Medical Group leased the compression plate directly from the manufacturer. So they did not go through the leasing company, which produces the machine. Obviously, the Maggies manufacturing produced the machine. It cost them 1.8 million. Prepare the entries for the manufacturing from the beginning of the lease through the second lease payment. Now, we're going to be doing accounting for Maggies Medical, the manufacturing company. Well, here, they basically, they sold it. How much did they sold it for? They sold it for 2 million and 90,000. So they're going to debit a receivable, debit a receivable for this amount, which is a lease receivable, but simply put debit a receivable credit sales for 2.09 million, 2.09 million. Then the cost is 1.8. They will debit cost of goods sold. They will debit cost of goods sold 1.8 million. And they removed the equipment. They sold it. They removed it. So this is the entry for the manufacturing company. The debit receivable credit sales, the cost of goods sold credit inventory, not inventory, inventory equipment. Now they receive the first payment immediately, very, very straightforward. They notice the same day they receive the payment. They will debit cash and they would reduce the receivable. Then they would receive a payment April 1st, 21. Then they will debit cash for that amount. Same thing. They would have interest revenue and they would reduce their lease receivable. So this is basically this. Again, what can the CPA exam do? AI CPA, they can ask you, what is the balance of the lease after the first payment or what's the balance of the lease after the second payment or how much interest expense was incurred year one? They can ask you so many, I mean, based on this problem, I can ask you so many different multiple choice questions.  You know, as of the end of the year or how much was the lease receivable after the second payment? So you have to know what are they asking you about? What are they asking you about? As always, I'm going to ask you to like this recording and most importantly, I'm going to remind you to visit my website. If you're studying for your CPA exam, don't short change yourself. My subscription is minimal for what you get. It's practically free. It's practically free for the amount of value that you get in the CPA investment is a lifetime, 20 to 30 year, if not 40 year investment.  It's going to pay dividend for life. Get it behind you. 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I'm sorry I'm late. I just had to leave my district meeting. You are actually exactly on time because we are just starting so I want to thank everyone for joining us on April 1 our last JCPC meeting I think as we finalize this document and I wanted the first things I want to do the entire agenda tonight is to look at the final. I want to make sure that we have make any additional changes on verbally and then get to a final. So what I want to just do because we're meeting virtually per governor's order is go around to make sure everyone can see and be heard so I'll just go around the room as I can see them so Mandy. Andy. Peter. And Tammy. Present. So everyone is here. We have a full committee which is pretty much what we've had every time which is fantastic. So we have a document and I'll ask Sean to pull it up on the screen and then you know Alex you can be the guide because you know what you did where. And the, and tell me I did I already incorporated the how do what do we call months and so we call it the same thing. So we will do that so I think we can just pull it up and then go through any additional changes and you're going to have to make it a lot bigger, I think Sean, at least for my eyes. How's that. I don't know if you'll see that or should he make it still bigger and somehow it's not going young and a year on zoom I can't see anymore. So my works, my work lab monitors very big. So it's a very big on my screen but that's okay I'll make it. Oh, pretend your grandmother wants to view it. Okay, I think for me that's good. Does that work for other people. Okay, I think everyone's seeing so, so the, the changes that I incorporated, I tried to be minimalistic and just get what I thought was the sense of what we were saying. So I didn't do a lot of rewording and Alex, I think your start right at the recommendations is that right. Yeah, the months and months and building HVAC. Maybe I, again, maybe I heard this wrong so I'm going to read it the way I rewrote it because it's the way I heard it, which is different than the way you have written so if other people didn't hear it the same way I'm happy to be shut up. So, I wrote that we recommend a budget sufficient to replace the existing HVAC system with energy efficient VRF system based on discussions that $30,000 request would be combined with existing funds to replace the system. I would agree with recommendations regarding adding insulation, ceiling fans and other measures to increase efficiency in the building. If these additional measures can be funded out of the existing maintenance funds. If there are not sufficient funds they should be added to the FY 23 budget request. So you had like 30,000 for insulation and I don't, that wasn't how I heard it so I heard it that he was asking for the 30 to get him the VRF but he also thought that was going to get him some hands and inflation as well. So, but maybe I heard it wrong. So I'm just looking. I mean we can certainly check the tape on that. And I have no problem with that rewording. So, I'm looking to anyone else. Silence. So Mandy has her hand up and he had her hand up. I think, I think they say about the same thing I think just Alex is as clear what I heard was there's 30,000 in the current request and that would be sufficient to put in a VRF system, but he believes we'd need another 30,000 on top of that to be able to do the other energy efficiency installations like insulation and fans and stuff like that. Okay. So I'm fine with it. They say the same thing but I think Alex's is potentially clearer. Okay, so we'll just do a she sent me that wording, and we can put it in. You want me to copy it in right now Kathy or just so people can see it. Sure, so you've got Alex's right. Yeah. So when it went when he was presenting the it gets doubly confusing because there's an additional amount and he's asking for because but he already has money. So that what that's what got him up to the 120. So the request is for this amount but he has an additional amount and then he needs another additional amount for the insulation and ceiling fans so I think Alex is wording, probably gets to the full gestalt of what is fine. How do we get from 30 to 120. It would help explain that. Alright, I think I just put in the new language so you want to take a look and see a fat. Alex's. Can you take a quick look make sure I grabbed it correctly. Sorry I'm muted. Yeah, I think so I assume if you just cut and pasted it. Yeah, I did. Yeah. I'm going to make it extra small in my screen because I have mine side by side. Tammy has her hand up to Kathy Tammy. I had made the comment about it, explaining about subtracting the debt service to get an amount close to the request but it seems like we have two paragraphs that are similar. Allowing us for debt service and then the initial capital press, including the one point. It seems like it's, it's a little repetitive. I don't know I'm confused. What section are you on Tammy. Okay, there you and the first paragraph you talk about the allowance for debt service total available equals 5 million but then the next thing talks about total 7 million including the 1.6 million. So it's, I just wanted to have it one place where it explains that the 1.6 million gets deducted from the total capital. So that that's where you get that these requests nearly equaled available funds. I think people reading this aren't going to understand that you subtract the 1.6 million from the 7 million. So I don't know. So you're saying this, the sentence here. It kind of, it's kind of repeating. I don't know, I don't know how to, how to do it. Unless it says, because the total requests really didn't equal 7 million mean minus the 1.6 which you've got up there. So it's just confusing to me that you get the total available cash spending is 5 million than the next paragraph that I don't know I'm just it just seems a little confusing I'm not sure the best way to maybe somebody else. Nobody else is confused by it. I just think that if somebody is reading this we want to make it really clear. Somebody goes on the, you know, the town website and says, oh, I'm going to read that that it's really clear what we're doing. Andy has our hand up. Andy. I wonder if changing the word including to just which included 1.6 million would would take care of that. Because you do refer that. I mean it's already up there with after the after allowance for debt service and prior capital projects that total available is 5 million. Well, here's the difference I mean the. That's the cash capital then we only have 5.4 and cash to spend. But if we borrow another 1.6 we get up to the seven that's that's where we can be spending that so we're doing the chiller with debt. We're doing that. You know, so those are different. They're different. Okay, then do the which includes. Okay. Okay, 6 million I think that's Andy's is. Okay. Thank you. Okay. So I'm not seeing another hand up so sustainability. Alex, you're just going to have to call out because yours. I'm not, I didn't memorize what things you. Come on. So, and again, so I'm not sure I've seen a final number I didn't know whether the sustainability actually got to 100 or not I haven't seen that so I had just changed it on sustainability fund. The sustainability fund to say, we endorsed this new fund and recommend an increase from $50,000 to such higher amount that can be achieved through closing out old articles to a purpose past appropriations and reductions in line items to the f y 22 budget for computers and copiers. We recommend an initial goal of 100,000 if achievable. This amount should be reevaluated next year to determine appropriate amount of for this fund. Fund will position the town blah, blah, blah. So again, if I've got that wrong, let me know, but that was Kerry's comment about not setting the 100,000 as like forever, and I didn't like, is it 100,000 or are we still working on that I don't know. I'll wait to see other hands a minute I had thought that we thought it was a good idea to go to 100. Well, good idea is different than like we've actually moved the money, you know what I mean like we've been able to cut it to like so I'm trying to get a balanced budget. That's why I was saying like our goal is 100 but like we're going to take we can get and put it there. Unless I'm missing something. I'm looking Mandy, you know, because I thought this was actually a recommendation to do this so this is, this is a recommendation to the manager. So, I don't know whether it's good to not set a number. You know, because we're recommending to him to re jigger the amounts in copiers and all and so we could do either Alex is wording that has something and increase ideally to 100,000 for next year or something but I think we should put a number in there of what we would like to see it at, which I said we recommend an initial goal of 100,000. Yeah, I was just trying to say, basically say like, we want you to re jigger as best as you can and your goals 100 grand but I didn't think that we were like handing him a balanced budget with 100,000 and so I just wasn't sure that that was yeah. Alright, so Kathy do you want me to put in the other version. And you can see what it looks like. I do. I guess I want to hear from anybody else.  I mean, last year, if, as everyone remembers was a much different year but we. We had a particular split on the capital fund, and he just overrode our recommendations, you know, you know, but, but I mean we had a recommendation was strongly considered it. No, he took it under advisement. So it's, you know, I, I don't mind softening it but I thought we thought a target of 100,000, given what we were going to want to be doing with this fund made sense and they then some of the discussion carries hands us up. Yeah, sorry, I'll stop talking. No, it's okay. I was just going to say that. I think the way I remember was that the 100,000 was a number that seemed to 100,000 seemed like a number that the town manager was comfortable with. And I, I kind of thank you for the reminder Alex about my comment about making sure that we're not setting a precedent that is something that might get us in trouble down the road as. And so I, I'm fine suggesting 100,000 and I also be fine putting in that comment here I'd also be fine saving a comment like that for if this is supposed to be an executive summary I could see that being something that maybe we'd save for later on in the document and saying just about sustainability fund later on that this is something where we'd want to potentially, you know, reevaluate it as as we move forward, just because it's such a new new fund. Okay, Peter sand is up. Yeah, I mean, I like, I'm more or less like the language as it is. I like, I like the idea of just setting a value that didn't seem outlandish to either Sean or Paul. With whatever conditional we want to put in that we're not saying that this is a locked into minimum for, you know, the next X number of years that must increase by some by some value. I think it's, it doesn't seem like that strong of a commitment because because that entire next bullet is a pretty large conditional that you know that we're going to have to do some accounting work here to repurpose and to work with the schools in the town the technology request if it's feasible so I think it's, I think it's fine like it is, but I'm, you know, certainly, I understand the idea of not wanting to set the precedent. Okay, one thing to what Peter said here. I think the, the two versions is essentially say the same thing, except for one sentence that maybe we can just add which is this amount should be reevaluated next year to determine appropriate if it's the appropriate amount for the fund. Maybe we could just add that to the version that's here. Other than that I think most of the things in both for it may not be said in the same way but I think it's said throughout the document. Okay. Are you okay with that Kathy. I'm okay.  But I'm going to put it in there and let's see if it looks. Is that the right spot or should I put it at the end. I'm looking for anybody else on this. I think it's the right place. Yeah, I think that works. All right, so we go to move on to the next bullet point. So the next one I just thought for, I know this is for the town manager but if somebody in the public reads it I thought it might be helpful to just add a clarifying sentence at the beginning that says you know, due to computer purchases made under the cares act and lower usage of certain equipment due to building closures we recommend working with departments to reduce school town and library technology requests as feasible and placing those funds into the sustainability fund. I'm fine with that wording. Did everyone. I mean, Sean's got Sean's go. So whatever we change here will change the internal one so it's, we only have to change it once. I was thinking where to put it and I guess I could just. Yeah, I've got Alex is so like we can do it later.  I'm often criticized for being too brief. I'm always criticized for being too long winded so.  So, but so it's the so just at we'll just put that wording in. Okay. So I'll just go back to the original request. This, this one I reworked a fair amount from last time to try to capture, particularly Mandy, you wanted to make it, you know, clear that how would it, you know, that there was money over in the regional pool, and that this all should go first for grants and then come back to the sustainability. So that was the rewrite here. This is different from what you saw last time but Alex you had rewords on this one too, I think, yes. No, I just changed by first seeking to through but that's really not like, yeah, that's stylistic. So I don't have any edits to that one. Okay. And I just want to make sure everyone's comfortable with that at that point I mean I did see Peter and Kerry that it is definitely in the regional school budget now that 15k. So it's not just a maybe. Well, it gets approved. Oh, right. It's, it's in the proposed budget. The 60 days have started so it's in your request that is on a countdown. Okay, Alex, why don't you just let us know when you get to your next changes. So this school band for special needs, I was just changing that allocating funds from the sustainability to seeking additional funds from the sustainability fund because I, I mean, I don't know, like, I guess I was, I was trying to give the town manager like options but again, you know, that's I'm sure it's just me trying to be friendly and maybe we need to be more like, this is what you should do I don't know. Are people okay with seeking. Yeah. So North Amherst intersection, I took out the we recommend town manager delay the request and just said we recommend financing the study and FY 22 only if there is evidence that spending money would significantly enhance the likelihood of getting a grant based on information we received proposed interest proposed intersection construction would be 1.8 million.  Go otherwise no and so. So that just goes we recommend and then it goes right down to, right, we recommend financing. I think that makes total sense that's much better. So I think it's, it's basically those two sentences right. Yeah, Alex. Yeah, and then you don't have you don't need the further anymore. You know what says we get it goes. People okay with those. I think the between financing and study now. Yeah. So I did have, you know, I had a question of you Sean on, but I think this is where you everything that we're putting in this document is as proposed to us. So one of the things I saw that is if we don't do. 1.8 was assumed not to be a grant but was resumed to be debt, which Sean said it was then the out years. Our budget is more balanced than we think, because if we would only do that 1.8 million with a grant. We're not incurring debt for it so Sean you'll I just I'm assuming that you'll work with Paul on that. Yeah, we haven't finalized what we're going to do but I think I mentioned before, my thought was, maybe pulling the big chunk of this project off the list and putting it down in one of the sections that we create where it's on our, you know, in the planning phase. And that way it'll take the debt out of out of the plan so we're not sort of artificially reducing what's available. You know, and that's, you know, Peter was going to your point about what happens in out years to operating costs it's a couple hundred thousand dollars in debt that we won't have if we can get a grant for this. And so if we're only going to do it if we get a grant, you know, so you'll you'll just address that we don't I figure we don't need to talk about that. Yeah, that's one of the, one of the things that will be, I'm sure will be updated in the final version of the capital improvement program. Okay. Next. So my next comment is on the, the committee observed that the five year plan, wait, oh, the choir support. Yeah, so the committee observed that the five year plan illustrated in appendix a. So, this is really poorly worded by me, for which I apologize, but the, what I wanted to get at was. There's been a plan right like it's not like we're suddenly like oh my god there's projects and we have to like change how we're spending money and you know every JCPC capital reports since I've been on has sort of consistently talked about shifting money to roads and sidewalks and eventually to shift it back so when I first started on JCPC we were spending basically nothing other than chapter 90 on roads and like $30,000 on sidewalks and we were bumping that up to a million. So even, even in FY 24 through 26, like dropping down to 750 and 500 is still like miles better than what we were doing previously. So I just wanted to add some kind of language that like, you know, as part of the planning for the four major capital projects the town manager has continued to make roadwork and sidewalk repair a priority and JCPC agrees with the continued higher levels of spending to address the backlog of unnecessary repairs. The five year plan illustrated in appendix a reflects the anticipated return to lower levels of spending on road sidewalks and equipment and again just trying to remove the editorialization that I perceived in the document and just kind of stick with being consistent from JCPC to JCPC in terms of like we have a plan. This is the plan that we're doing and that may not be the right language but that's what I was trying to tweak that paragraph to. I put the sec, I think this is what Alex just said, above, and it would replace the paragraph below it. If you guys want to make that change. You know, I am okay with it the one. It's certainly it's certainly accurate. The one thing that was. I do think the town manager, when he talks about this. He wants to bring this up to people. You know, whether you we see it or it could be seen as a return to lower levels. When we're told that we're not beginning to eat away at the backlog, and the people are asking when is my road coming in. So I think just, you know, Paul just needs to flag this when he talks so I think this is accurate. I mean, so the one sentence I had that, that that we recommend that town manager highlight this when he presents the budget, you know, was the other sentence. Are people okay with Alex's paragraph and then keeping the last sentence of the original. It would look like this. Peter's goes hand up. Peter. Yeah, so I guess I'm just confused about what it is we say. Whoops. Sorry, you're moving all the words around on me. You want me to go back. I'm sorry. So this, this phrase JCPC agrees with the continued higher levels of spending to address the backlog. I don't know about that. And it's not just because I love to bash the sidewalk. It's not just because it's my favorite whipping course. It's, it's because if the whole document right we're going into excruciating detail about what we do support and approve for this budget. And then we talk about the F the five year plan in general terms. No, if we need to opine on what the town manager has done recently and what they've done has been doing FY 21, with regards to the spending, I mean that that stuff has been, you know, adjudicated by past JCPCs and town councils and town meeting for that. So, but I do like the general point that Kathy and Alex were making that. This has happened, and the town manager needs to highlight and emphasize emphasize this to the public when presenting the, you know, what what the ebb and flow of the relative spending of the capital backlog including the roads. I'm happy to be overruled but that was that that's just how I read that. Sean just took this he's he's being very clever here but he just took the sentence about day to be a crease with this he took that out so instead it now says the town managers continue to made a priority, the five year plan is we'll be going back to lower levels. So it doesn't have us weighing in on this, it has us just stating what's in the five year plan. I mean, so that that that version feels feels good to me, but I'm fine. I think that's fine we certainly did not have a long discussion we had it last year, where we talked about roads being a priority but we didn't this year so I think this is accurate. Yeah, this is accurate. I think that's fine. So let's see if it makes sense. And many Joe and Tammy and Tammy. Yeah. Tammy, I didn't have a problem with the original one. But I'm happy if you're going to take out the that we agreed. Okay, read up something with my computer so as I said I was fine with the other one. This one's okay now that you took out and we agreed with it. Because I don't. I think it's fine to have this new one. I wasn't unhappy with the original one that Kathy wrote, because I also like to be spare in my writing. So I'm in agreement with that. So Mandy. I'm fine with this except for the last sentence now doesn't seem to make sense with the manager make these choices clear I like the word highlight highlight this plan when presenting the five year capital plan. Yep, that sounds great. Highlight this plan. That's what I said, I don't know whether that's the greatest wording either. We can, we can, we can make sure the wording works. I like these choices. Anyway, trade offs maybe trade offs. That works trade offs works. Yeah. I mean these, it's these trade offs and it goes with what we don't really talk about specific trade offs though, but we could just say highlight trade offs. Okay. Right. Yep. Something like that. That looks good. We're only on page one. Like a five minute meeting. We got a vote tonight. You're going to mess up a budget calendar. And in the next they just carry has her hand up to. I just had a nitpicky change, which was maybe you did you already fix it by taking off in the future. I don't know what it's flying by. I don't, I don't see it. I caught it in mind so I think it's already been removed. I'm working off a paper copy. I don't have another comment till page three. Thank you very much. Okay. I'm going to last when the words in the plan may be unnecessary, but it's not a big deal. Okay, I'll just, you know, I will read it really carefully when we get through with this. I think it's going to be hard enough time seeing when the hands go up. So I'm glad I'm not typing. Okay. So I think it's going to be, you know, Peter. Peter sent. Thumbs up on it. So I think it's going to be mainly you, Alex, because I got Mandy small. Mandy's got a couple of comments later. Those blue ones were mine. These are, these are Mandy's. Yeah. Are these okay to accept or do we want to talk about. Yeah, I did. I left anything that was actually word ending in that wasn't just missing a period and missing a. Seems they seem like they're fine to me. Yeah, I like these additions a lot, Mandy. Yeah, any, any, I'm like waiting for, you know, I thought one of the things this change did is that. It was what Carrie had said about the, the band. You know, we, if we want to hybrid, but we don't. It might be more expensive than we think. So this is where this. Fun can come in and be useful. John, right at that cursor right above there. I think you mean fund other capital projects. Not fund capital other. To and to fund other capital projects. Sorry, I should raise my hand. That's okay. You should have. I think at this point, shouting out will help because I'm missing the hands. Okay.  My only comment in that section was I, I found the use of a long time town resident to be like. Oh, I didn't. Why is that relevant? No, I didn't know how to describe it. Okay. Okay. Oh, just a town and a town, right?  No, I was more mature. They're two high school students and a more mature town. And a resident, because the high school students are residents also. I literally didn't know. Residents because they might be from one of the other three neighborhoods. Yeah. Thank you. This one Kathy must have been left over because this number has to be updated. So I'll fix this number. Okay. For the final version. Okay. And I'll talk about my comment. I just didn't remember. It being, we've been told that the police station would be closed if it was closed, but it was highly disruptive. So if we were told it was closed, then the wording is fine with me. If we were told that it would just be hugely disruptive. I would change the wording. I just couldn't remember. So maybe for this one, Kathy. Unless people feel strongly one way or the other, I can just check with Jeremiah. Probably tomorrow morning and we can. We can make sure it says whatever you wanted to say. We can adjust it based on what he says. And Mandy, your wording would cover closing. I'm sorry. I'm sorry. A major disruption could be interpreted as a temporary closure. So I'm fine with this. I just, you know, he said it so nicely. And by the way, we'd have to close the building for a while, but he might have said, you know, and the building would be a wreck. But I think that works. The only thing I would add is it was an electric chiller. So we didn't completely like back out on like doing.  Proposed purchase of an electric electric. Yeah. And to be financed by debt, you need a D on financed. Okay. Thank you. Okay. Comments on page three.  Total copy and paste to the other. Yeah. Yeah. That should probably be marked. So it's not forgotten to be done. It's okay if I just do it right now real quick. Sure. We can have a nice clean document. This is. I mean, after watching Sean edit the document like this. I know. Yeah, my first experience for Sean was when he still was working through the schools and he was doing this with cost estimates where they were magically changing in front of our eyes. You want to see it a different way. So. So recommendations are good. Page four. So Alex, you were, you had a removal of a whole paragraph and I'm fine with taking it out. It was, as I explained earlier, it was in. You can point out people what, what your. Where it comes on this page. So I think you removed. You have removing everything about the detail in the library. Well, I had. So I'm trying to track like where things are with where mine is. I had. Hold on. In the paragraph, the proposed five year plan. If where it says, last sentence, if accepted, the town share would be as much as. It's not as much as it is. Okay. So just take out as much as. Okay. Okay. And then in the funding for the library sentence. I just wasn't sure why we were calling out funding for the library. And instead I just put funding for four major capital projects. That's fine. Yep. What was that? I'm sorry, Alex. The next paragraph says funding for the library and three major projects. Just to say funding for. Funding for the four. I don't know why we're calling out the library. They're all funding for the library. But they all need funding and they all need back then. And then on the. JCPC committee members discussed. That the five year plan. JCPC committee members discussed the five year plan I took out the is ambitious. We didn't discuss its ambition, just discussed it. So JCPC committee members discussed the five year plan will result in pressure on operating costs. Again, just trying to take out the editorialization and just keep it fact based. And you don't need the word likely, it will. Exactly. Yeah, it will. Exactly. Okay. Okay, with those changes. And this is Mandy now a temporary 20 to 30 increase. And this is yours, Mandy. Yeah, it was just trying to clarify it's higher taxes, but not permanent higher taxes with a debt exclusion override and the 20 to 30 years is because I don't know. I know there's a plan for. I don't know what the debt exclusion plan is for how many years. It's 30 right now, but you're right if interest rates are coming really low or something and we can keep it the same at 20 we might consider that. I don't know what you wrote it is right. Alex, did you have anything in these, you'll call out if you have any right. Okay. Yeah, I've been blurting out all meeting so I will stop now. Okay. You had an edit I think in this new this process, right. Oh yeah and five, I, because I do because the asset maintenance table is still under construction I was just changed to staff is further developing, because we're not going to have anything attached and. That way it's like we are working on it. We have started, I don't know, whatever language people want. And I changed when you get to the. Yeah, I think Mandy had suggested the Mandy wording that she gave us last time is in here on when you get to the bottom. This is the. This was the section where I kind of again I was sort of commenting on before we started the meeting which is that I feel like, I feel like this committee has specifically not discussed or really opined on the major capital projects and I feel like this language was in the context of JCPC reports because we did used to discuss them but we're not now so I don't take issue with mentioning the appendix, or, but I just, I felt like we were getting into details about things that really aren't under the purview of this committee anymore because we're not talking about them. I agree with Alex I mean I don't know why we need all this stuff about the mass board of library commissioners. It's a copy and paste from the old one so I'm fine taking it out so Alex show where which was, where does it start being the delete. My, the bigger question to the group is, what, what do we need here, if anything, like, are we, we're including appendix a, which is the switches a is it be that I don't know I don't have anything in front of me to know what's what is the five year plan. I think in the second paragraph, I would argue to keep the first I think it's three sentences. So the five year plan is noted above that your person's kind of amounts for major if we're just trying to be informative major building projects the projects have not yet been approved. And the plan hasn't been approved but a realistic plan must include tentative amounts. Okay, then take that was precisely put in. Yeah. Yeah, that's what I was thinking that if you take everything out then. Maybe the next paragraph as well in the schools or I don't because again, I don't know, like, although I need Peter and carry. It might be worth putting that FY 25. It's there, because that's within the five years, but maybe just the first sentence of that. Yeah, so you could take you could just say new scout FY 25 take the next sentence out and then go DPW and fire shown as 22 and 25. Right. Yeah. And then the amounts of timing will need revision once a project plan is adopted. Right. Okay, we'll just take out those sentence. Okay, so which ones am I doing. So after the new school is shown in FY 25 of those those uncertainty take the next sentence out. And then the next sentence out the table includes 40 million tentative and then we say tentative amounts for new DPW building does that work are shown in FY 22 and FY 25. Yeah, I think that paragraph makes sense now because it's all about timing. The library the only one of the four projects we're not calling out in that section. I don't mind putting the library in but the library is, I know, like, like the language that was there before was sort of the old language that was unknown so I don't have a problem, putting it in I just wanted to be consistent with like this is known this is tentative or whatever I just wanted it to be. I thought we had somewhere, maybe it's earlier that the library is shown but maybe we don't. I do, it says it up you know I can we don't everyone doesn't have to, we can all focus on the words if we want but we can make this work with the library up above is saying we were going to spend 15.71, you know, that amount is shown, and we can just press it up above. So maybe this last sentence you know the library is shown for FY 22 and then so we're, we can make that last one work so because what we have is the big point is they're all coming in in this five year period. That's the main point that this is why. So we'll make we'll make that work that it's not missing it, Peter, and just say you know the five year plan has this sequence. I don't see strongly about it I just was reading the list and then. This was an ad from last time that's why a yellow highlighted it because you had said you were not showing the what we've delayed but refer to it that by necessity some things have been delayed so this was my wording that I added. And then we suggested that the list be realized and Mandy did some edits on this but I think we said just two categories and somehow. I think I tried to capture them. But I came up with three. The categories that some of the grant content grant dependent and if we got the grant would be ready to go some have been discussed in our priority we're just not ready to do them, and some that we haven't done any analysis yet but will be on the radar so I just said three groupings here. Can I say something real quick. Yeah. I think the groupings are good. I don't have any issues with those groupings only sentence I thought we might want to reconsider is where it says this plan delays some other projects, and it, like the senior center so I don't know. So just so I don't know if the senior center has been delayed I think that's an example of one where it's still sort of being discussed when you know if and when kind of thing. I think just then get senior center out because we heard specifically from Dave on dredging purpose. Right. So just has been in the plan. offers or the senior center Andy offers. Yeah. Okay, next turn neighbor who's going to be very upset about this but it looks like if we don't do the North Amherst intersection that borrowing could just be moved to puffers. That's for the FY 23 JCPC to discuss.  Well, anyone who hasn't been to puffers I walk around there a lot because I live up here. It's going to desperately need dredging because of all the trees that have been falling into it. You know it's whatever was there before is now got more. Yeah, no we are considering some grants for that project there was one that we were trying to do this year but they limited how many grants we could apply for. Priority. We're about to be at the end am I right. Yeah, because then that's the end right there so we're close. Yeah, so I had last time, I wanted to revisit one thing about the appendices. Last time we agreed to just do the consolidated five year that shows the totals and not put the line by line items and each of the five years. And I personally feel like if those are missing from this report. I will never know where to find them. And I find them useful to look at to see what was tentatively planned for when. What was tentatively planned for when. So I didn't know whether what people want to reconsider that or just shown figures finds an artful way to have them sitting right there whenever we find this report. So I put a link into the original draft because the draft is what we were working off of but then indicate X, you know, the future projects is on page X, and the vehicle inventory is on page why and the full five year plan is pages. So I can talk with Sean about a way of doing, you know, the, as you know, the, the Excel spreadsheet that does all of them goes on for multiple pages so it bulks up the report. Quite a bit if there's an easy way of having it be freestanding. And I do have this extra appendix way at the back. And again, I, Alex and Andy, this is just copy and pasted from the old JCP that defines what is capital. Peter. Peter's up or Alex's hand is up but whether we want to have that at all was a question I asked, and Mandy said she could live without it. So those were the two things did we want to have the Excel spreadsheet in here at all and this was should just get rid of the short history in the back, which I just moved out of the document to the end. So Alex. I just had one quick the very last sentence of the document on page six. Okay, sorry.  All right. Close our eyes again. Sorry. Let's try not to shout out. Okay. Okay. Go down one more. It's on the next page I lied on mine at six. Yeah, here. So it says we recommend increasing the funding level for capital projects to 10% in subsequent years. And not fall further behind in preserving and maintaining our capital assets as we take on major building projects. That's not wrong, but again, like I'm just really sensitive to the fact that these aren't new ideas that we're recommending I was just going to say 10% in subsequent years as recommended in previous JCP reports like this is what's been the plan all along so say per our financial policies. Exactly. Yeah, exactly. And this goes back a long time if you want to know 10% back when I started on the finance committee in the beginning of the decade or giving you the century to be honest finance committee created 10% goal. Okay. That's fine. Peter's got his hand raised. Peter and Andy I don't know if he's Peter and Andy. I mean, if you're looking for opinions on the last couple of questions, then I do like making it as easy as possible to see those projects in the in the out years. So either forcing Sean to have some make some really creative way to link there that's like incredibly easy. I just try to think of like, if you're a resident right and you go to the trouble of finding this report and finding it, and it's it's it's yet another. I know it's not hard to click on another link and then have Excel launch and then scroll down and then find the page that you're talking about but if we were able to, you know, I guess I'm going to take a little bit more length in this file, in order to easily see that that what is, you know, I'll be at a static snapshot but as a helpful stat snapshot of those, those out projects. So, I think that's Andy's hand is up and Mandy's hand. Yeah. Yeah, I was just going to say the same thing pretty much as Peter said of these Excel spreadsheets exist. I believe they do then we should make them available as links. So I think it was pretty much something Peter said. Mandy. I think Peter wanted me in the document. And I guess my concern about the document is if we put it in the document, when this goes to the council and when Paul's plan goes to the council that looks different. The council and the public could be really confused about them not agreeing, because this one they may see and say oh that's the plan that's not a draft. Now we do that whereas if we just link to it, we might be able to be clearer that this was the plan as of X, Y, Z date, February, whatever it was. Okay, so we can do a show, we can, what was shown to put a label on it that this is what we were looking at as of it's actually as of February 2021, you know that it never changed.  And that at some point Paul's Paul's report has the same five years, all the detail in it right, Sean, it will. It does but the final like to Mandy's point the final version will likely be will have, you know, some of the recommendations maybe other things I've come into play since February, whatever date we started. So that five year version may be a little bit different than the five year version that's in this document. I mean honestly that was one reason I thought it may make more sense to include it in this document so it's sort of self contained in this document we could date this document. And then when the capital improvement program is finalized that will will make sure that's dated as well and that'll have a different version with an updated date, but either way, I mean we can link it or attach it. So, you know the, if the manager does what we're recommending, at least a couple of things will change the sustainability fund will be 100,000. You know, and something, you know, so there will be, there's potentially a change, even from what we're recommending so, like, putting it in this document only, it bokes up the document if someone wants to print out the whole thing if they just want to see a few pages of appendix like the other night in the school committee it's what what was recommended by the elementary school she can go to the school section and see it. So, I don't really care. It's just, I'm going to probably make my own copy that has it as an appendix so I don't have to figure out where to find it. It's its own PDF. At least it was presented to us at JCPC as a PDF. You know, there's this chart on this first, I don't know the first one and then the appendix. I don't know what our appendixes are anymore. You know, but maybe just attaching the PDF with some note that says, you know, and when you convert this document into a PDF. I don't know whether you'd call an appendix into attachment and just say the full draft report or plan as of February whatever is attached as appendix be or whatever it is. Okay. We can try doing that. And just have it. Yeah. So it's two documents but posted in exactly the same place with PDFs. If you, if you say, you tell Sean and me, mainly Sean to figure out how to do this, then we can see try to make something work. So we already have it as a PDF so when you convert this to PDF Adobe should be able to just attach the other PDF on to make it one document. Mandy are you saying just just attach the whole capital improvement program as an attachment the draft version document that's probably what you should do. Well that's pretty long because it has all our meeting notes. No, it's the one we were presented in February is 35 pages. I can easily, you know, extract the five year plan from that and just attach that piece to this PDF. If you don't want to do the whole document either way. I'm going to put the vehicles back into you, Mandy. I don't need to. Okay, good. All right. So are we. Do we have a report that people are happy with. Are we going to vote. Are you guys going to vote not me. That's what I'm looking. I'm looking we could. We can, we can take it down from the screen and went and make our faces bigger. If we want, want to go that route. So would someone like to make a motion. I moved to, I don't know, are we approving. Is it an approval. To ACPC report as modified amended on April 1 2021. Peter seconds. Okay. I think I need to go around and get, do an actual vote. So. Mandy. Hi. Alex. Hi. Andy. Peter. Hi. Tammy. Hi. Jerry. Hi. And Kathy is a yes also. So we. Are unanimous. We are unanimous and we're a good team. Thank you. Kathy, thank you for all of your unsung work as chair. If anybody's ever seen a committee before, you know, 90%. It's an iceberg, right? So thank you for all of your. You're slogging behind the scenes and interfacing. Mr. That's really difficult. So it's not that hard. No, it's actually, you know, and if.  So I'm going to just check to see if we have any public, public questions or comments. I'm not sure that it's been, no, we don't. So, but. This, this actually. Like a real collaboration. And I like what you Alex did. You know, I'm pulling it back. And we didn't discuss this or, you know, I'm doing this. I am my other world before I became a counselor. Was working with people who had often very opposing views, and we did it. We did always did it. So one of the things was trying to listen as closely as possible. And this was great. And having people who can read sentences down to. What you just found. Tell me it's missing the, the past tense on that word. I mean, it's, it's really, because after a while, word perfect just doesn't pick it up. So, or, or word doesn't pick it up. So thank you. Thank you everyone. And we'll, we'll work on this and get it final, send everyone a copy. And I think we then submit it to the town manager and put it in the council. We submit it to the town manager. It goes directly to him. But it goes to the council, just as document with it, with a, um, it has been submitted. So. So I want to thank everyone and wish them a happy rest of their Thursday night. Thank you. We're adjourned. We're adjourned.


Should I text him if he's pulling away? Or we're gonna offer an alternate solution in this do this instead. So you've noticed the man that you're in a relationship with emotionally pulling away, physically pulling away.  Should you text him? What can you do to bring him back? And I know a lot of dating advice out there will tell you go live your own life, make sure you post lots of pictures on your Instagram to let him know what he's missing out on. And that this will somehow magically make this person come back. See the question is should I text him if he's pulling away? No, you should not be texting him if he's pulling away. What you should be do is evaluating the relationship for what it is and recognize that pulling away sometimes for some men is a recalibration of recognizing what's important to them and for some men pulling away is because they're unable to give more emotionally into the relationship. Let me repeat that. For some men, they're unable to emotionally give more into a relationship. So this is the time when a person is pulled away is the reflection time when you're not amped up on chemical. Well, okay, let me retract that. I was about to say when you're not amped up on the chemicals of being in their physical presence, the problem is for many of us is we're amped up on different chemicals and that's the chemical of lack, the chemical of longing, that chemical of being desired by another human being. See, when a man pulls away, he could be, as I said, recalibrating in this particular case to really evaluate if it makes sense to continue with this relationship. And for many men, they're unable to emotionally go any deeper into the relationship, as I said earlier. What I'm inviting everybody to do is really evaluate the relationship on its merits. Did you build the deep roots of trust in the early stages of dating to actually warrant some level of partnership in your relationship? Folks, okay, let's be clear. There are many forms of relationships today. The most common ones are hooking up, which is a form of a temporary relationship, friends with benefits, which is another form of temporary relationship, situationships, meaning connections with another human being without defined and casual relationships, where there is some minor agreement of monogamy and exclusivity, but there's no real direction on where this relationship is headed.  Living together, there's financial components together that make you far more committed. And a serious relationship is a relationship where there's partnership involved with one another where you're integrating into each other's lives in a partnership capacity that hopefully leads to either living together, getting married sometime in the future. There's a true integration, but more importantly, there's a partnership. There is a teamwork element in the building of this relationship. Did you hear that word teamwork? When you notice a man pulling away, ask yourself, are we really good friends with one another and really be introspective here, not from that little kid that's feeling abandonment or anxiety or fear or it's familiar from your childhood, really looking inward, being introspective and ask yourself, am I really good friends with this person? But then I invite you to ask yourself a deeper question, are we really teammates with each other? I'm gonna tell you something, if you are genuinely good friends with each other and you are teammates with one another, a man might temporarily pull away to recalibrate and recalibrate is just to sit with his own feelings by the way, you've heard this before, men need their caveman time, we need to recalibrate, we need to, men and women both need to recalibrate and recharge their batteries. So there's gonna be times when a person might not be 150% all in into this relationship. I mean, we have this grand expectation that it's at 150% level and some people might be at 98% level and they need to recharge their batteries for that other 2%, but when the expectation is at such a grand level, any slight shift might feel like he's abandoning the relationship. So I invite you to ask yourself these questions when you're doing this introspective work on yourself, but then it really investigate the question, what qualities do I admire about this person in the other person? And ask yourself the same questions, what qualities within myself do I admired or I had wished I had within myself? You know, it's interesting, many of you have been following me, know I was in a significant relationship with a woman. And one of the qualities I admired about her was that she was great at fixing things. She was, she could be a handyman.  I admired those qualities within her because I recognized that they were qualities within myself I didn't like. And so, let me reframe that. I didn't possess some of those qualities. So I admired her because it was coming from a lack from within me. And so maybe you are appreciating something in another person because it's something maybe missing within yourself. So I learned how to be a handyman. I don't necessarily need that person by life and I'm being tongue-in-cheek here.  Relationships are a place for both individual growth and we are going to be in relationship with people that will trigger our stuff.  Okay, believe it or not, we, and again, this doesn't make it bad, it just makes it a fact of life. And so couples that are in real, as I said before, real teamwork, real teamwork with one another. And most importantly, appreciating one another, couples that appreciate one another, their teamwork with one another, and they're in it because they want to grow as an individual both as an individual, excuse me, and as a couple, then you can work on your stuff. I'm gonna say that seems to me the best relationships are couples that have genuine appreciation and gratitude for one another. They act in teamwork capacity together. They have fun together. They know how to resolve conflicts with relative ease and they act as, did I say teamwork already? They act as team partners with one another. So you might be going, okay, how do I meet a man like this? Because you've already moved on from the guy who's pulled away, okay? He's pulled away, you've moved on, how do I meet the guy? Well, folks, I'm here to say that dating is a vetting process. It's a fact-finding mission.  Well, how often is Prince Charming coming in and finding your glass slipper? That's a rarity. We actually have to evaluate people. We have to vet people for their capability and because we have so many influence, perceived belief with swiping and whatnot, with dating apps, we have this belief that we have all these options, we have to sift through a lot of people to find someone who's truly compatible with us. See, many human beings are seeking a transactional relationship. The transactional relationship is, I give you my time and energy and you're giving me something in return, okay? But I'm here to invite something more deeper, something more at a spiritual level. I'm inviting those of you to seek a relationship where you're actually going in with some level of intentionality, some level of consciousness, some level of really building something together to co-create something together. This is one of the reasons why I recently in one of my videos was advocating doing couples therapy early on when meeting a partner to be willing to go to a coach, a counselor, a therapist early in the dating process. But Jonathan, no guy will go for that. Think about it. What, okay, think about professions like, I don't care if you're a doctor or a lawyer or an accountant or an insurance broker, a lot of licensed professions, people that do esthetician work, we all have to do continuing education. Why aren't we being educated first on how to be in a healthy, happy relationship and doing tune-ups on a regular basis? Do you see how naive human beings are? That we almost have this arrogance that relationships should be easy instead of recognizing that interpersonal, interpersonal romantic relationships require some level of understanding beyond the surface. In fact, I wanna invite everyone, there's all the books I recommend are listed below, how to be an adult in relationship. You know, folks, I think this should be required reading before having physical intimacy with someone. I think both people should be reading this book together before physical intimacy occurs or at least have some, actually, well, at least the men reading this book, I'm gonna say something. I recognize that as women, you have a greater propensity to desire relationship commitment more so than men. I think men need to be reading this book. I'm really, I'm saying men need to do some work, so don't let them off the hook. Set a higher standard for yourself. You know what a standard is? It's not about how much money makes or how he looks or whether or not he opens the car door.  I'm talking about set a standard of you will not engage in physical intimacy unless you are, unless the person is willing to do couples work together. Like right from the very early on, after about, if you've been physically seeing each other, if you've gone on at least 10 dates with one another, okay, I'm gonna be bold here. You've gone on 10 dates with one another, okay? Physical face-to-face dates. And you make a, well, you make this request before your physical intimacy, but you say, hey, let's get together with a counselor somewhere between our 10th and 20th date. I know a lot of people will be turned off by this, but I want you to think about what's the real benefit of doing this? Why is this beneficial? You're already, the guys already loved you and told you how you're the most amazing woman on the planet, those first 10 dates when he's amped up on chemistry. That's the time to make every request you can possibly make. And I'm saying that a little tongue-in-cheek. See, most people find themselves in these hookups, friends with benefits, situationships, and casual relationships. And it's no wonder they're afraid to go deeper because they haven't, most of you haven't experienced a real deep, juicy, delicious relationship. I recognize that that's a challenge for us, but at the same time, setting that higher standard, setting the rules of engagement will help avoid somebody pulling away. So you don't have to go, what should I be texting a person or should I be texting a person if he's pulling away? You shouldn't even have to be asking that. You shouldn't have to be worried about who you are in relationship. You should be able to be sincere and from the heart. Because when you're sincere and from the heart, you really can't say the wrong thing to the right person. You know, by the way, there's a link right here to schedule a discovery call with me to see if working with a coach is right for you. My whole area of expertise is about discernment. But it starts with the discernment within yourself. It starts by being introspective within yourself and really examining and asking yourself questions when you're in the wrong relationship, really asking yourself, what qualities about this man do I truly desire and ask yourself, is it possible that what you desire in him is because it's something lacking within yourself and that's something you can go work on on your own without needing somebody in your life. You know, we've been adopted in this belief that for example, married people are happier. God, think about the millions of divorces that happen in relationships. Are they really that happy? How many people coupled are really happy? Yes. I think there's just as many people who are single, who are happy as there are people that are married who are happy because happiness is an inner journey. That's really the goal. If a single person can be happy, that means it's an inner journey. It's not being coupled with someone else. So you don't have to worry about all this game playing that goes out on the dating marketplace. Is this sinking in? Is this resonating? Please let me know. So, should I text him if he's pulling away? No. I want you right at that moment, you notice it is be introspective in that moment. Look inward and ask yourself some deeper questions about this relationship. But I want to invite every one of you going forward, if your relationship is over and you're looking for a new relationship, then start with a better standard right from the get-go because you have a greater chance of relationship success. Again, is this sinking in? Is this resonating? Please let me know. I'd like to hear your thoughts. Post a comment below. I do my best to read them all within the first 24 hours. As always, if you find value in my videos, please hit that like button. Please share this video. Please subscribe to my channel and hit that notification bell so you can be notified of new videos. And also, if you want to connect with me, there's links below to schedule a discovery call with me. Join my group called Midlife Love Mastery to get my dating vows to sign up to my mailing list, get all the books I recommend listed below. And I'm gonna wrap up this video as I always do. First off, give myself a big, gigantic, Jonathan Barrett of self-love. I'm gonna reach into the camera and give you a hug of love if that's okay. I'm gonna ask you to turn to someone, a pet, a teddy bear pillow. Give Iter them a hug of love because hugs are a great source of love. And let's face it, we could all use more love in our lives. Thanks a bunch, bye-bye now, bye-bye. Bye-bye.


The goal of this program is to calculate R, the correlation coefficient, that tells us how strong the linear relationship is between two sets of numbers, one an array called X and the other an array called Y. Let's solve this problem by hand and as we go along let's stop and figure out what we're actually doing and then write notes to ourself that will help us solve the problem when we translate it to Java. The first thing we're going to need to do is we're going to need to calculate the average of X and the average of Y, that's X-bar and Y-bar, and we're going to need those twice so it might be worth the trouble to create two variables called X-bar and Y-bar. X-bar is going to be 5 plus 3 is 8 and 2 is 10 and 6 is 16. 16 divided by 4 is 4. Similarly for Y we have 15 plus 8 is 23 plus 19 is 42 plus 2 is 44 and the average of 44 divided by 4 is 11. Since we did the same thing twice this is a clue as to something we're going to need to do when we write our program. We'll want to write a method that takes an array and returns its average. Public static double average, we'll give it a double array called data and that's all we need and there's some code that goes in there. To get the numerator what we have to do is we have to take each item in the X array and subtract its average and multiply it by the corresponding entry in the Y array minus its average. That would be 5 minus 4 which is 1 times 15 minus 11 which is 4. Then we would take 3 minus 4 times 8 minus 11 then 2 minus 4 times 19 minus 11. But this subtraction is going to have to happen twice. We're going to need X minus X-bar all those items twice so it might be worth making an array for that. Let's create one called X minus X-bar and another one called Y minus Y-bar. Let's do the X minus X-bar first. 5 minus 4 is 1, 3 minus 4 is negative 1, 2 minus 4 is negative 2, and 6 minus 4 is 2. Similarly we have for Y minus Y-bar we have 15 minus 11 is 4, 8 minus 11 is negative 3, 19 minus 11 is 8, and 2 minus 11 is negative 9. Now I have these available to me to use again without having to redo the calculation. Time to write that down. We're going to write a method that takes an array and an average and returns a new array with the items minus the average. And these by the way are called the deviations from the mean. Okay, great. It's going to be a public static double array that gets returned. And let's calculate the deviations for a data array and its average, and the code will go in there. Now that we have these arrays, let's look at our numerator. Our numerator is going to be the sum of these products. It's going to be 1 times 4, which is 4, plus negative 1 times negative 3, which is 3, plus negative 16, plus negative 18. And that works out to 7 minus 16 is minus 9, minus 18 is negative 27. And there's our numerator. Let's write down some notes about what we just did there. Here's what our main method looks like so far. We're going to read the x array and we're going to read in the y array by prompting the user for those. Now what we're going to do is we're going to have to say that the x bar is going to be the average of x, and the y bar is going to be the average of y. Once we have those, then we can create our x minus x bar, and that's going to be the deviations of x and x bar. And we can have y minus y bar, and that's going to be the deviations of y minus y bar. Now I haven't declared these arrays and I haven't put the data types. This is pseudocode. I'm doing this half in English, half in Java. I'm just trying to get an outline of what has to happen to make this work. Now I have to say my numerator is calculated by running a loop that adds up the product of the corresponding entries in x minus x bar and y minus y bar. That's where I am so far. Now let's think about the denominator. Let's concentrate on the first part of the denominator.   That's the first part of my denominator.  And that works out to 16 plus 9 plus 64 plus 81. 16 and 9 is 25, 25 plus 64 is 89, and 89 plus 81. That whole business works out to 170. That means my denominator will work out to 10 times 170, which is 1700. And as long as I'm here inside of a spreadsheet, I may as well have it do the square root for me. And that's what that comes out to. Let's write that down in our pseudo code to say half English and half Java, what we just did. So our first item is going to be the sum of all the items in x minus x bar, each individually squared. And the second item in the denominator was sum of all the items in y minus y bar, each individually squared. Again, I'm doing the same thing twice. This is a good candidate for a method. So I'm going to write a method that takes an array and returns the sum of all the squared items in that array. It's going to return a single number, and I'm going to call it sum of squares, and I'm going to give it an array of doubles to work with. And there'll be some code there. So another way of saying this, my first item is going to be the sum of squares of x minus x bar, and my second item is going to call that method again. And now I have my denominator. The denominator is the square root of my first item times my second item. Whether first item and second item are the best names for this, I'm not sure, but for right now, for my pseudo code, they'll do. Now that I have my numerator and my denominator, I can finally calculate my correlation coefficient. That's going to be the numerator divided by the denominator. Let's go back to the spreadsheet, and let's do that division. That's going to equal negative 27 divided by 41.23105626, and there it is. Now, if I wanted to check, by the way, I could also have the spreadsheet do the correlation for me. I could say, what's the correlation, and I'm going to give the first array, which is going to be B4 through E4, and the second one is going to be B5 through E5. So it turns out what I did by hand is indeed the correct answer. And there's one thing I forgot to do in my pseudo code, and that is, great, I've calculated the correlation coefficient, but now I have to print the correlation coefficient properly labeled. And there's my pseudo code. Let me make this a little bit larger here. Here's my main method that I've put together out of the parts that I found out about while doing the problem by hand. And to save myself a lot of repeated code, I have a method for the average, a method to calculate an array of deviations, and a method to do the sum of squares. And that should give you enough information to start doing the assignment.


Appalachian Wireless and Samsung proudly introduce Black November all month long get the Samsung Galaxy S9 for just a penny. The Galaxy S9 Plus just $99.99 and the Note 9 just $249.99. Black Friday all month long at Appalachian Wireless. Two year agreement required C store for details. Right now we want to make sure we get the word out that there's anybody in the Pike County area that needs a Thanksgiving dinner or it would actually help them please come out to the Expo. It's between the hours 11 and 2. You can either eat on site or you could come and pick up the dinner and take it home with you. As many dinners as you need God has provided. By the blessings of the Lord we actually made our go. There's actually 4,000 dinners that's been delivered but we still have a thousand dinners on site for anyone that needs those. We want to thank the community, the city, the Expo. So many people have come out and we want to stress that if you want to volunteer you want to help with this all you got to do is show up at the Expo anytime after 8 a.m. on Thursday to show up. You'll sign your name at the table and we'll direct you where we need you to help.