Income tax 2022-2023. Maker's depreciation. Which depreciation method applies? Let's do some wealth preservation with some tax preparation. Support a counting 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 to follow the content on it. Most of this information comes from publication 946 How to Depreciate Property Tax Year 2022 you can find on the IRS website, irs.gov, irs.gov. Looking at the income tax formula, noting we're in line one income. Remembering the first half of the income tax formula is an essence and income statement but just to outline other forms and schedules flowing into these line items one of those the schedule C having business income minus business expenses the net business income rolling in from schedule C to line one income of the income tax formula. First page of the form 1040 noting that the schedule C flows into the schedule one flowing into the first page of the form 1040 line number eight. The schedule C is the profit or loss from business has an income statement format income minus expenses expenses is our point of focus now more specifically on depreciation remembering that if we buy equipment we might have to put it on the books as an asset deviating from a cash based system in that case even if we're using a cash based system because the tax code makes us do that and then we would have to allocate the depreciation over the useful life and the methods of allocation might be similar in concept but will be different from the tax code to book depreciation concepts we are now talking about the makers depreciation method the standard depreciation methods and then we'd have to layer on top of that the concepts of like 179 and special depreciation concepts okay so continuing on with the makers depreciation one of the major formats of depreciation for the tax code which depreciation method applies makers provides three depreciation methods under GDS the standard the usual format and one depreciation method under ADS the less usual standard okay so we've got the 200 declining balance method over a GDS that's the GDS for the makers depreciation methods that's the recovery period now when we talk about 200% if you compare that to normal depreciation theology or theory from a bookkeeping side of things then you would start with the straight line usually straight line in essence means you're going to take like the cost you're going to divide it by the useful life and then you're going to allocate that cost evenly over the useful life until the cost has been fully distributed and it has been fully depreciated but you might have some accelerated depreciation methods one of the more common ones being a double declining balance which you might call a 200% declining balance type of method and that's what we're basically talking about here it still makes rational sense from an accounting standpoint often times because you could argue that I'm using the equipment more I'm getting more out of it in the first years than the latter years I wouldn't be depreciating evenly over the time frame but rather getting more depreciation up front when I say getting more depreciation by the way that's good for taxes usually so I would like an accelerated depreciation for taxes it's bad usually for other accounting purposes in the terms of making your financial statements look as good as possible which is usually the perspective of someone reporting externally say to stockholders or something like that for taxes yes we would like the accelerated method if we can take it as opposed to a straight line method usually and that's usually what the makers gives us so then we've got the 150% declining balance method over GDS recovery period similar process it's more front loaded taking more up front than the straight line method but less than the 200% declining balance straight line method over GDS recovery period so now you've got the standard baseline method the conceptual method that should first come to mind when you're thinking about depreciation methods straight line even amount per the year for however many years apply and then you've got the straight line method over an ADS recovery period so normally if you had a choice between all four of these methods from a tax standpoint you would probably want the double declining or the 200% declining because that means we're going to get the most depreciation up front less depreciation towards the tail end of the life of the property and if we can get the benefit sooner that's usually better for taxes because of time value of money however there are exceptions for example if I think next year or in future years I'm going to have higher income than in the current year pushing me up into higher tax brackets in latter years then maybe I would like to take the straight line method and that will deduct an even amount in each year taking more of the depreciation possibly in those latter years where I might have the higher income I might get more benefit that way so again the general rule we deduct as much as possible as we can as soon as possible unless we have some rationale as to why wouldn't we do that we have to be in compliance of course with the tax code as we have that thought process in our mind so caution your property placed in service before 1999 you could have elected the 150 declining balance method using the ADS recovery periods for certain property classes if you made this election continue to use the same method and recovery periods for that property so usually the concept of consistency will apply here you can't really alter or change the methods once they've been put into place as a general rule you want consistency to allocate the depreciation over the life all right depreciation methods for foreign property remember that farming also always has their specialized kind of stuff or almost always quite often does if you deal with farming you might be having a specialized kind of area that's a specialty field you can look into so if you place personal property in service in a farming business after 1988 and before 2018 you must generally depreciate it under GDS using the 150% declining balance method unless you are a farmer who must depreciate the property under ADS using the straight line method or you elect to depreciate the property under ADS or I'm sorry GDS or ADS using the straight line method so now you get the double declining or stuck at the 150 declining unless you elect to take a straight line kind of method and so note that the straight line method is kind of usually just that it's an election oftentimes and if you have the ability to take the double declining or an accelerated method 150% in this case usually you would do that unless you have some rationale for defaulting back to like a straight line method so you can depreciate real property using the straight line method under either GDS or ADS note for 3, 5, 7 or 10 year property used in a farming business and placed in service after 2017 and tax years ending after 2017 that 150% declining balance method is no longer required however the 150 declining balance method will continue to apply to a 15 or 20 year property used in a farming business to which the straight line method does not apply or to property for which you elect the use of the 150 declining balance method alright so then we got another somewhat unusual situation I don't have I've never seen this situation myself more of a specialty area with the fruits or nut trees and vines I would like to have some fruit nut tree vines but I don't depreciate trees and vines bearing fruits nuts under GDS using straight line method over a recovery period of 10 years then you've got the ADS required for some farmers if you elect not to apply the uniform capitalization rules to any plant produced in your farming business you must use ADS you must use ADS for all property you place in service in any year the election is in effect see the regulations under section 263 A of the internal revenue code for information on the uniform capitalization rules that apply to farm property so electing a different method what if I don't like the method that you want me to do I want to elect a different so as shown in table 4-1 you can elect a different method for depreciation for certain types of property you must make the election by the due date of the return including extensions for the year you place the property in service however if you timely files your return for the year without making the election you can still make the election by filing an amended return within 6 months of the due date so if you realize you made an error you want to pick up that error soon and possibly be able to fix it with an amended return and so you can go through that caution if you elect to use a different method for one item in a property class you must apply the same method to all property in that class placed in service during the year of the election so they want some form of consistency once again you can see in this rule so however you can make the election on a property by property basis for non residential real and residential rental property and you would think that might be an exception because of the size of the nature of those property being quite large and expensive so 150 election so instead of using the 200% declining balance method over the GDS recovery period for property in the 3, 5, 7 or 10 year property classes some of the more common property class you can elect to use the 150 declining method so note that 200% would often be the biggest benefit upfront but you might say well maybe I don't want the 200 because I only want to deduct up to a certain point and I'd like to put the rest of the benefit into future periods possibly because I'm going to drop them below the next tax bracket or something so you might think well then I'd have to default to the straight line method but you still have this in between point which is 150 which might be a good method in some cases so you don't have to go from straight line all the way to 200 or 200 all the way down to straight line but you can have the middle peer here at 150 so make the election by entering 150 double db under column F in part 3 of form 4, 5, 6, 2 then you got the straight line election instead of using either the 200% or 150% declining balance method over the GDS recovery period you can elect to use the straight line method over the GDS recovery period so just to recap this remember that you're saying okay now I've got a piece of property that I cannot expense up front I think I'm going to have to put it on the books as an asset and then depreciate it then I have to see the categorization of the asset so then I look for to see does it fit under the categories of 3, 5, 7, 10 or so on these are some of the more common categorization periods 3, 5 and 7 for example that's usually going to also tell us what the useful life how long I'm going to depreciate it over we do have the added complication of then can I get a 179 or special depreciation and whether or not I want to take that depreciation up front and then we think about the method that's going to be used which is usually driven by default from makers itself which often times for 3, 5, 7, 10 year property some of the more common property is a double declining type of balance half year convention often times unless an exception applies then the question is well if I have the double declining balance the kind of default do I want to take that which is usually the most beneficial one that's why it's the default because you get more expense up front or do I want to taper that off going more towards a straight line method because I want more depreciation in later years than current year possibly because I think I'm going to have a higher tax bracket in later years due to my being higher and do I want to taper it all the way back out to straight line making an election to do that which means I have to stick to straight line after I do that or take the middle position going from double declining in essence to 150 200 to 150 okay so make the election by entering straight line if you want the straight line S slash L under column F in part 3 of form 4, 5, 6, 2 okay election of ADS as explained earlier under which depreciation system GDS or ADS applies you can elect to use ADS even though your property may come under GDS so usually your property if it's under GDS you would usually be picking that one and then be deciding under that whether or not you want the double declining the straight line or the 150 that would be more common but possibly you can elect to go to the ADS which is usually less advantageous than the GDS it might have for example a different life or because usually you can have a straight line possibly for the ADS which you might say why don't I just elect it the straight line up here with the GDS but it might have a different other convention or different life period that you might want for some reason as well which is more unusual of a situation so ADS uses the straight line method of depreciation over fixed ADS recovery periods most ADS recovery periods are listed in appendix B or see the table under recovery period under ADS earlier make the election by completing line 20 in part 3 of form 4562 we've got the 15 or 20 year farm property back to the farm property instead of using the 150 declining balance method over GDS recovery period for 15 or 20 year property you use in a farming business other than real property you can elect to depreciate it using either of the following methods the straight line method over GDS recovery the straight line method over an ADS recovery period


What's up, guys? My group of Jastvies doing a recap for 2023 Panini Immaculate Baseball, eight box case break. Pick your team number six. It was done on Fanatics Live. Here's the list. Positive if you need to. And here's the recap. Starting off with the Al Lopez, Relic to five. Gavin Stone. David Sandillo, Santos Redemption. Zavala. Don Hoke. Rochio. Jordan Walker. Patch Auto to 25. Gary Sheffield is pretty cool. Luis Gonzalez. Michael Bush. Doogled. Oops, there's a card behind that. Jackson Trujillo, Redemption. Glad I didn't miss that. Fielding glove signatures. James Wood, Nicobel. Rodriguez, Appling, South Freelik, Redemption. Evan Carter. Owen White. Alex Ramirez, Patch Auto. LED La Cruz, Patch. This was sick. David Ortiz, Dustin Pedroia, Dual Auto out of five. Dual Patch Auto out of five. Jim Edmonds. Gavin Williams, Alcatara, Colson Montgomery. Brooks Lee. Henry Davis. Miguel Blyce. Martinez. Evan Carter to 49. Printing plate, Patch Auto. Jackson Merrill, one-on-one. Yuri Perez, Auto. Andy Rodriguez. Zagnetto. Eddie Murray, Bob Feller. Had to tie the soda strum to five. Conkouser. Yuri Perez, Redemption. James Wood, Redemption. Luis Matos. Now the thick ones here. This was Junior Caminero. Printing plate, Patch Auto, one-on-one. Curtis Mead, Glove Patch, Auto to 49. Kevin Parada, Cap, Patch to 10. Kyle Manzardo, I believe that's a Cap, Patch as well to 10. Picro Armstrong to 10. And then Marcello Mayer, Cleats Heel logo, one-on-one. Very nice. Thank you to everyone who got into the break. That was our last pick your team we did. So thank you guys. And I'll see you guys in the next recap.


Okay, thank you everyone. Next talk, Adrin is going to tell us about psychic custom transformers. I'm sorry, I missed that mic. Okay, thank you. Hello everybody. I'm Adrin, I work at Anaconda and I'm one of the psychic learn maintainers. Today, I'm gonna talk about how to write your own estimator. Before I start, I need to know how many people have used psychic learn. Okay, cool. So I don't need to focus too much on the background. It's good. For the rest of us who are not familiar with it, it's a statistical machine learning library. It doesn't, that means that it does cover all the old school stuff. The support vector machines, random forest k-means and whatnot. It does not include the deep learning ones. It doesn't cover GPU acceleration. Just not in this scope. That said, when we look at the library, what are some of the main components of the library before we start writing our own estimator? We need to understand that. We have estimators. The estimators are either transformers, in which case they take some data, they transform that, they spit it out. Or they're predictors. They are classifiers or regressors. Then we have squatters. These models, we need to know how they perform. Also we have different squares to measure their performance in different ways. Then we have meta estimators. The meta estimators take an estimator and they do something with it. Two of the important ones and relevant ones to this talk are pipeline, which allows you to have a set of transformers and then if you will, at the end, predict. You have your classifier at the end and then you have your transformers before that. And then it lets you treat that whole pipeline as one single estimator. And then we have grid set, which is easier to explain with a little example. The usual pipeline, we have our data. We need to preprocess and prepare the data to give that to our classifier in the case of a classification. So in this case, I have two steps to prepare the data and then I feed that to an SGD classifier. But each of these steps usually have some hyperparameters that you can tune. If it's a transformer that, if it's doing principle component analysis, like how many components do you want to return? That number, are you doing K means that K? If you're regularizing, what is the regularization parameter? How do you do that? That's your parameter set and then that set defines your space. And now you want to search in that space and find the best point for your data. GridThirst does that for you. You pass it your estimator and your parameter space and it does the search. If you want to use a different score than the default one, you can also pass that. So with all that flexibility, why would we want to write our own estimator? There are a couple of cases. One is that Scikit-learn doesn't have all the algorithms out there. It does have the classical ones, but it's not really possible for us to include everything. So if you fancy a new algorithm, it's probably not that. Or if you are a researcher who would like to implement their own and work on their own method, you probably want to write your own and then see how it works in combination with the other methods and transformers out there. Or my favorite example is if you're doing ethics. Doing ethics and like bias mitigation and detection are not in the scope of Scikit-learn. So if you want to work on that, then you would have to write your own Scikit-learn compatible ones and mitigate your bias. We also don't include things that are extremely specific to certain use cases. If you need to do something that applies only to your data, you probably need to write that and it's not going to be included in the library. Another use case is writing meta estimators. If you want to do something before or after every time you call an estimator, you can easily write a meta estimator, wrap around your estimators, and then do logging or auditing or whatnot. So what's the basic API? What does it look like? Estimators expose fit to train on the data, predict if they're doing classification or regression, transform if they're a transformer and score. If they're a predictor, you need to know how they perform. When I look at people's codes trying to write their own estimators, it looks as if they watched this talk or equivalent of this talk and they stopped here. So please don't. So if I want to write, this estimator is not really doing anything fancy, it's just to show how you could write it. What are the components that you need? The main one, okay. Before that, one thing, it is a very opinionated API and it has its own design. I know probably half of us in this room may not agree with that design, but that's what it is. So that's not the discussion. We can talk about it later. We do composition. That means that if you're writing an estimator, you have to have base estimator. If you're writing a classifier, it's classifier mixing. And then depending on what you do, you would need different mixings, regressor mixing, meta estimator mixing, and a bunch of other ones. We have a bunch of really nice methods to do input validation. You really don't need to write your own input validation. You don't need to check if the input is a non-parry or not. All of that is there. And then my classifier is gonna wrap around an SVC in a very poor way. Then, so things to note here, I have my init and in the init, I accept my hyperparameters and the only thing I do is that I store them. I store them in public attributes and I do no validation. That is important. All the validation goes into fit. In fit, I do input validation. And if needed, I do validation on my parameters. If two parameters are not compatible and I need to check like only one of them is set, this is where I do that. And then here I'm just storing my trained SVC in an estimator with the trailing underscore. And that's again important. The convention is that attributes are attributes that are public. If there's a trailing underscore, it is set in fit. If it's a leading underscore, it's private and the backward compatibility is not guaranteed. Then I have predict. I check if I'm fitted. If yes, then I check my input and then I delegate to my estimator's predict. So what did I use there? One of them was check is fitted. It checks if there is any attribute with a trailing underscore. You can tune the behavior. Check array is a really long and important one. It does return an umpire array unless you say you do explicitly want to support sparse arrays, in which case it doesn't convert a sparse array to a dense array. And if it's a pandas data frame, it converts that to an umpire. So if you want to, for example, check your, like, get your feature names before from your pandas data frame, you do that before passing it to check array. And then check x, y does the same thing plus doing some extra validation on y. Now that we have it, how can we be sure that it is now compatible? The compatibility is usually checked through our common tests. We have check estimator. It does a whole bunch of tests and we recently added this decorator, parameterized with checks. You put that on top of your pytest test and then it does all the tests individually and you can easily check and debug what went wrong. For example, when I was writing this one, I forgot to set the classes attribute which is needed if you're a classifier. And then it complained and then I go back and set it. Now that we have it, then it's easy. You can use it the way that you would use before. I have a bunch of data. I can fit on my data. I can get my score. I can put that in a pipeline. Here I have a select k best and then my classifier. And then I can even pass that to a grid search. I feed my grid search and then if I check my best estimator, I see that my classifier, this is the hyper-parameter selected by the grid search. So what are some of the conventions? I pretty much mentioned all of them except the one that the parameter is passed to fit. The one that you see usually in the existing in Psyched Line API is sample weights. But you could pass other stuff, you could pass groups. You could do, like when we have in the context of bias detection and fairness, we usually have our protected attributes that are not a part of the data like gender, zip code, race, all of that. All of that you can pass to fit as a fit parameter. The convention is that everything that you pass as a fit parameter should be sample aligned. If you have feature attributes, probably don't pass it there. If you have something that you could pass as an init parameter, do that there. And it's important because if you do pass things that are sample aligned, the grid search, when it does the folding and the cross validation, it does slice these extra parameters for you and then pass that with your data to the fit function. Then, so these are the usual ones, but not all estimators follow all of that and either other meta estimators or some of the tests need to know that. So that's why we recently introduced estimator tags. They're still experimental, as in we may change them without prior notice, like they don't go through the usual deprecation cycles, but they're pretty useful. You can tell the other meta estimator or the test what kind of input types you allow. Do you support multi-output? Do you accept NAMS? And then if you want to change any other defaults, you can do that by having a more tags attribute. So what are we doing now? This is like how it works now, but we're adding a bunch of stuff to the API. And they're useful, but that means that you would also need to add or change your API a little bit. One of them, the first one that is coming in, which hopefully will be there in the next release, are N features in and N features out. We want to be able to inspect the models and know how many features went in and for a transformer how many features are coming out. That's the first step and it helps a lot for us also to clean up the code, but it also helps to understand what's going on in a pipeline. The step after that is that we want to have feature names. If usually if I have a data, which is not just a numerical block, if I have a pandas data frame with a bunch of feature names and I have a pipeline, I would like to follow in my pipeline how my features are going through. If I have a bunch of transformers, at the end, if I have a classifier, I want to know what went into my classifier. If I have a linear model and then I want to inspect my coefficients of the linear model, I want to know which feature was it that now it has a high coefficient there. So for that, we would have right now, the API allows you to have get feature names, that you return the feature names, but it becomes ambiguous, like is that the input feature names or is that the output feature names? Sometimes it's not clear to define what it was. So we're deprecating that and we're gonna have feature names in, feature names are pretty clear. And that means that if you pass a pandas data frame, you would extract the feature names for you and then at the end, you will have all of that propagated in the pipeline. The next one that I'm really excited about is data properties, sample props, feature props and data props. Sample weights is an example. Gender that I mentioned is another example. The issue there is that right now in a pipeline, if I have a pipeline and I want to pass that to a fit, I have to say, okay, pass this one to the fit of that step of the pipeline. And then if I want to pass the same sample weights to another fit, I need to copy that and say, well, also pass that to this one. And if I have a meta estimator, I don't know if the meta estimator should pass that through or not. Maybe I have to duplicate that and pass the one that is used by the meta estimator and pass another one that is used handled by the meta estimator. So it's really not clean. The idea here is that I could have a really nice routing and every step, the pipeline, every meta estimator would know what needs to be passed to which step and not just fit, also score and predict. If you need to pass other features, other properties to them, then you should be able to pass them. That requires changing the API a little bit and then there are some prototypes and hopefully they will go forward and we'll have them soon. But that's not all of it. I only showed you like a really, really simple one. And for example, here I could, if I really wanted to write a clean estimator, if I am wrapping around an estimator, I may be a classifier, but I'm also a meta estimator, which means that I shouldn't have to care about which hyperparameters are there. The user should be able to pass it an estimator and then I should be able to know what the parameters are. You don't have to do that yourself. You can use the meta estimator mixing. And all of that, you can see in the points that I give here. This one, this documentation covers most of the stuff I talked about. This file, the base.pile has everything other than the except the meta estimator ones. There are other mixings that you probably could use. And then the meta estimator one, and then the validation.pile has a lot more utility functions that you could use. Thanks, I'll take questions now. We have time for lots of questions. Don Misha. So this estimator can work with like tensor flow data structures and the other from Keras like has it enter a property or just for basic data structures. If I have a data in like tensor flows that is for the structure, can I just insert this estimator from Cycler or it will require some kind of other conversions in the way? So if I understand the question, is the question that if you could put, for example, a PyTorch model as an estimator here? Yes, yes, or something like that, yes. Yeah, so the idea is that they don't, so the default API of any of those libraries doesn't follow this API, but usually what happens is that they have an escalern wrapper. So you could, I don't remember which one has it where, but for example, if I see PyTorch.escalern, then I know that that's where I can find my Cycler and compatible estimators. And then those estimators, they wrap around their own estimators, but they expose an API which is compatible here. Therefore you could take that and then plug it in a pipeline here. Okay, so principally it can. Yeah, no, it doesn't, people do that. Okay, thank you.  If I don't see, raise it higher. Nothing, okay. Thank you.


How good is it to be back in this game and how much it fits running back with your style of play? It feels great man. First and foremost getting the opportunity to play football at this level man. It's always a blessing and just being able to be back and be healthy and just get another opportunity has been great.  It's a little different from last year in that you know you got a committee now so you know with you as a back is it tougher like to get into your groove when you're sharing so many carries with other guys? I mean you know whatever the team needs us to do I'm willing to do I mean you know I'm like I said I'm just coming out here every day just putting in hard work and whatever they ask us to do is what I'm gonna do and try to just put my best foot forward and be as productive as I can be. What have you been doing I guess to try to stay in shape so you can be ready where you could hit the ground running and just I mean when I was back at home I mean you know just the motto is you know always you got to stay ready so you don't never have to get ready you know what I mean so that was my biggest thing you just stand ready. I just had a feeling that I would get a call at some point from from somebody and you know I just wanted to be ready and just be able to capitalize on my opportunity so um you know like I said when I got this call I was excited and I was ready to get to work.  Um yeah I mean you know it's you know it isn't something that you just you know playing in a field it's something that you just go and do you know I mean you got to work for it and you know I had some rest I feel like you know some stuff I definitely can clean up you know I wouldn't say I just had a great game but you know what I mean I just want to continue to put in the work and continue to do what I need to do to help this football team. You look pretty good. You and your agent have any ideas? Oh I mean no no idea you know I can't control what I can't control. The only thing I control is the effort and the the the work that I put in outside of the field on the field and you know whatever happens you know I think that you know God has blessed me tremendously to still have an opportunity to do this so you know I mean I'm very thankful for that. How about these guys? What do these guys say? Oh I mean they didn't really say anything to me um I mean I don't I don't really know you know I mean but like I said I'm not worried about that at all. I'm back. I'm glad to be here. I was excited to get the call and I'm just here to put in the work and do what I need to do. Have you been watching the league and looking at potential opportunities and how you've gone to see Derrick and her but when you went down did you think this potential would be the spot? Um I mean I kind of found out like as soon as it happened my agent texted me and just said that they would bring me in for a workout so uh I mean it was it was just something that I was just waiting on you know from from anybody at that point anybody that would give me a call give me an opportunity um you know like I said I had been working hard and training and just trying to get back so you know anybody that would have called you know I would have been ready to go but like I said I'm happy to be here because I was already here last year I enjoyed the coaching style my teammates and everything and you know I think this is a good fit for me. And they're off to a better start than they were last season so it kind of went all around right? Yes ma'am. Would you know what it would have been like kind of getting the way you feel a little bit as you know them before you got here? No I um when I got here with my first time ever meeting them um you know he's a great guy a great mentor um you know I take I've been listening to him and taking tips from him uh since he's walked in the door and uh when I first met him I just had to let him know like man you know you're a goat you know somebody I grew up watching and uh it's amazing just to be here and be on the same team with you and be in the same backfield and take tips from him. Is it amazing to think like 36 years old as we're running back in this league that is out there and just looking at Oh yeah definitely um you know I went through my injuries my share of injuries early so you know like I always ask him just different questions you know and that's one thing we talked about the other night at the game was you know he's a guy that still wants to prove that you know he could play just as long as a quarterback or anybody else so you know when I when I came out here um you know I just want to continue to play you know what I'm saying and he he basically said the same thing like he feel like you know being a running back we we we able to play as long as we want to too so you know just hearing that from him you know that gave me a lot of inspiration to keep going and never quit.


Hey guys, it's Nate AK, the foot accountant. Welcome back to the channel. We have some game breaking information today on the video because yes, as you've seen in the title, the team of the year is leaked. We know all 11 players that are going to be inside of the team of the year coming expected to come this Friday on FIFA 22 Ultimate Team. So what we're going to do this video is, yes, we are going to look at some of these leaks. I know some of you guys do not want to see that. So there's going to be two segments of this video. We're going to take a look at these cards, how they affect the market, because the reason why I look at leaks and the reason why we take a look at this content when it is leaked and when it comes out is because it impacts the market. Players' prices are going down. Some player prices are going up and we need this information to know why those cards are moving the way they are on the market. So we are going to take a look at this today. But we're going to take a look at that, how this market could be impacting the next two days as we head into team of the year. Talk about upgrade pack stuff based on the players that we see and again just talk about these cards in general now that we kind of know the team and the players that are left out. But we're going to have a section of the video that is not going to include any leak information. So if you're somebody who does not want to see team of the year leaks and you want to be surprised a little bit this Friday when these cards do get released, what I would say to do is check the subtitles on this video because there are going to be like a leaks section and a non-leaked section where in the second half of the video I will not be mentioning any leaks. So if you want to fast forward it there you can absolutely go ahead and do that. But what I want to take a look at first is we are going to take a look at the full leaked team of the year. We're going to take a look at the cards that are in confirmed by our trustee leakers. We do not have stats. These are just the cards. I know everybody is excited to see this and this is all of the rage right now across the FIFA community is these team of the year cards because there's some very interesting guys that got in right. Again this is a voted team of the year and here it is. The FIFA 22 team of the year. This is it. This is it confirmed right. This is the leaked team. Obviously a lot of you guys are going to look right at the attacker position and say where in the world is Mohammed Salah. He is not in according to the leaks. But that does not mean he will not get a team of the year card. Of course he will be most likely a part of the 12th man votes. Again they have not said anything about the 12th man vote but we've had something like that in the past multiple years. So we would expect for it to come this year as well. Lewandowski, Mbappe, Messi, Georginho, Kevin De Bruyne, Kante, a totally Premier League midfield, Cancelo, Ruben Diaz, two green links into a perfect link with Cancelo and Ruben Diaz and then the strong link with Marquinhos and Akimi and then also Don Aruma in net. So I know a lot of people are going to be disappointed with some of the cards that got in here especially because of some of the cards that got left out. We don't know exact positions. We do not know exact stats but we know the players. We know the players that are going to be releasing this team and upon first look at this I've been saying it all week. I knew that Mbappe was going to get in whether it was going to be in the main 11 or as a part of the 12th man vote because he is literally the cover star of this game and we knew that that was going to carry some weight in this team of your voting. Georginho gets in. Lewandowski for the second year in a row. Messi, of course, is in. Of course, most people are going to look at this and say where's Salah? Where is Cristiano Ronaldo? People are going to wish that Edward Mendy was in net instead of Don Aruma. People are going to say where's Kimmich? Where's Barela? Where's Theo Hernandez? Where's Trent Alexander-Arnold? Right? It's crazy. We could see some more of those cards maybe as they release them as honorable mentions and stuff like that but as we see it these are our team of the year players that will be released throughout the next couple of weeks on this game. So first thoughts when I look at this is again it all comes down to the stat boost EA Sports. You picked some pretty good names. Georginho I feel like is the least hyped name out of this entire team from like FIFA meta but they could give this guy a really really insane and sick card. You remember like Modricch from a couple years ago I think it was FIFA 19 when Modricch has his insane year won the Ballon door and got the 99 rated team of the year card. Now I don't know if Georginho is going to be that high rated probably not but hopefully EA give his card an insane insane boost to make it really good in this game of FIFA. So again these are the cards everybody's hyped everybody's talking about it. You can already envision how insane a lot of these cards are going to look but you look at this team there's only three leagues represented from this team. Is this the first year that we haven't had La Liga represented in the team of the year? I mean technically you could say that Messi part of the last year was at Barcelona so technically he was in a La Liga team or at a La Liga club but we only have Premier League, Ligue 1 and Lewandowski besides that there's no other leagues in this team. I just think that is crazy and that's going to impact how this market responds a little bit to the post team of the year market I think on some of the higher end cards and also for upgrade packs right? There needs to be something to be said about League 1 upgrade packs, Premier League upgrade packs because those are going to be what there's really no point in opening anything else maybe you're opening but they get for Lewandowski but even then I would just stick to like 81 plus packs in that case so we'll talk about all that but again with team of the year it comes down to how they boost up these cards and I'm going to show you a prime example right last year for team of the year we didn't have any 99 rated cards and the boosts were not that good now we know the cards are going to be in team of the year we don't know the stats yet but we just we just need to know that EA sports you're going to juice these cards up and make them the best cards that we will see right look at some of the differences on these items that we saw from FIFA 20 where they really juiced team of the years they gave us multiple 99s 99 messy 99 Christiano Ronaldo down here 99 Van Dyke right three 99 rated cards in the squad with insane boosts on the cards and then you look at FIFA 21 last year where those boosts were just not as good no 99s it was a let down right last year team of the year people were not very happy again look at this Kevin De Bruyne FIFA 20 Kevin De Bruyne was insane right 88 pace 96 shot 99 passing 96 physicality 82 defense 93 physical right I think I said physicality instead of passing 99 passing 93 physicality this KDB had 84 passing 75 defense minus seven from the FIFA 20 team of the year and 88 physical this card again where people were hoping for a KDB like this one and they got a watered down 96 rated KDB so hopefully the KDB that we get this year is more like the FIFA 20 boost and the whole team that we I hope we get 99s right this needs to return back to these are the best cards of the year EA sports until like June like June or July when you're releasing the crazy stuff right make these cards insane that is all that I ask so since we have these leaks and since we have already these movements and already have this like knowledge of the cars that are going to be in what's happening on this game well this is where the markets have been impacted already of course as you see these cards that are guaranteed and leaked to be in the team of the year that of course means that some of their gold items will be going out of packs so prime example numero uno is Killian Mbappe he was 880,000 coins and maybe even a little bit lower on the PlayStation the past couple of days lowest on Sunday and now with the team of the year being leaked his card has risen up 30,000 coins he has 930k at this time as people have gone out seen him in the leaks and have bought his card back up if you feel like you missed out on this Mbappe you know there's probably going to be another point he's 920 actually right now he will probably get near 900,000 coins again these leaks were released in the late night time frame they were released where a lot of people were not on the game it was late night UK hours just in the evening for the US hours so you're going to see more market movements on some of these cards that are in team of the year or out of team of the year today so Mbappe is getting bought back because people obviously know that his gold cards going out of packs and that would mean no supply for it and there's just all that demand so people want to buy this card up so it makes sense why this Mbappe has jumped a little bit in price now Mbappe's headliner card has actually dropped he was 4.6 mil earlier today and there was just one on the market for 4.3 he's dropped down a decent amount as you can see here 4.4 4.5 there's a lot of these at 4.5 no right now people are selling this Mbappe because they're like oh my goodness there's another better version of Mbappe that is now confirmed to be coming so they're going to sell this item because they think that they want to go out and get the best one that is going to be available aka the team of the year now I still think the team of the year is going to be like six and a half seven million coins around that range so it's going to be more expensive than this Mbappe but it's going to be very curious to watch this 93 Mbappe over the next couple days but that's why you see the panic selling on that other market movements that we see because of this league team of the year Muhammad Salah not being a team of the year has exploded his headliner's card price he's actually 1.1 mil right now he just got bought up he was 1.15 just a little bit ago when I looked at his price on the market and that was from people that were going out and buying this Salah because they were like oh no Salah is not in team of the year so I'm going to go out and buy his next best item that will be his best item on the game since he's probably not getting a team of the year I guess still Salah is in the running for the 12th man vote but I think if and when they do a 12th man vote Cristiano Salah Neymar Benzema would all be included in that and just because of the popularity of this man Cristiano Ronaldo it would really make me think that Ronaldo would win that 12th man vote so that being said I feel like Salah might get snubbed from being a team of the year this year unfortunately I know a lot of you Liverpool fans really wanted to see him now there's still a hope for an honorable mention if EA is going to do some of those which I do think that they will so there's still some hope for that but other prices that have gone down on the market this Hakimi wants to watch is down like 30k he was 330,000 coins when the leak came out that he was going to be in the team of the year so his price has dropped off a little bit I was trying to look at Kante informs as well I don't think Kante has really dropped off at all as you can see Hakimi has maybe bounced back a little bit but he was 330k got panic sold down to 300 he's still kind of chilling down a little bit and I think that some of the selling might still continue a little bit into today on Wednesday as people wake up and see this leak see it going around and seeing the news about this team being leaked on the game so just kind of keep that in mind that that is what is going on right now Kante's informs again as I was seeing this Kante of course just had that informed a couple weeks ago two weeks ago I believe his card is still somewhere around like this 660,000 coin range so he has not dropped at all there's a 670 Kante yeah so Kante really is not down at all at this moment because he was still chilling around that range before this but you are seeing a couple cards that have dipped off like the Kante like the Mbappe headliner card I think the messy ones to watch item is down as well this is just from people that follow you know Twitter and follow these leaks in the foot community that are going to see this stuff and be like okay I want to sell the messy that I have because I know there's a better one that is coming or they fear that this brand new item is going to make people sell the current highest rated one on the market but in reality these team of the years are going to be very very very expensive when they get released so that is the leaks and that's what's going on right now of course if you take a look at this team once again I mean it's crazy I just I can't get over this team and how like symmetrical it is I mean you have one two three four five PSG players in this team of the year and PSG didn't even win their league last year right they didn't even win the league now of course Messi is in there as a PSG player even though a lot of his accomplishments came with Argentina one Ballon d'Or and with his success in the earlier parts of 2021 with Barcelona so you can of course debate this all that you want but this is the final team of the year right and this is what we have and these are the cards that we will see now the Ruben Diaz Cancelo and De Bruyne triangle that you're going to be able to create is going to be nuts Donnaruma Marquinhos and Aquini that's going to be a nuts little connection as a lot of people already use those cards in this game now don't take it the wrong way these cards are going to be very expensive and very hard to attain but with how the whole market is this year they're going to be in my opinion some of the cheaper team of the years that we have seen so just keep in mind I'm going to do a price prediction video very soon on this team of the year 11 we'll talk through how much I think these guys will be costing when they're in packs so make sure to watch out for that but since there's such a focus on league one and Premier League that's where everybody's going to be focusing their upgrade pack expenditures during this promo as well I think I would I would be surprised if league one rares were under a thousand coins right now because yeah these league one rares are 1200 coins a piece because people are going out they're seeing the leaks and they're going and buying these specific league rares now let me remind you that last year during team of the year they did not require sbcs the upgrade packs did not require league specific rare golds that was during team of the season now they could require league specific rares and we hope that they don't because if they do that means these Premier League rares and the league unrares are going to be like 2000 coins a pop maybe even more it's going to be crazy with how expensive those are if they put out the premium 25k league upgrade packs which is what we would expect them to do like the ones they put out during black friday if they do those again with league specific requirements this time these league one and Premier League rares are going to go crazy crazy high in price so that's just one thing that I'd be very careful with right now at the moment and if you're investing in some of this stuff just be careful because I think it's a safer shout just to buy regular rares because even if there are league specific requirements I still think EA would put out an 81 plus double which would just require all rares they're going to release all the upgrade packs possible right just like they did during black friday they had 81 plus packs that were out I think they even did player picks at a certain amount of time in black friday and they did the league upgrade packs so I would take the safe route and don't buy league one or Premier League because you know that is a little bit of a gamble but I still think that they're not going to require those league specific rares at least I hope that they don't if EA were smart they would drain a ton of coins off the market if they did so and so many people would pay for those league specific upgrade rare SBCs but last year during team of the year they didn't require them so all I'm saying is I hope they don't require them this year I know they did for black friday but I hope that they don't require that for this year and I hope they change up the requirements as they should so just be careful and I guess be advised if you're investing in some of that stuff right now so I also again with with such a focus on league one and prem as you kind of take a look and think all right what other cards might be good investments as people buy up these team of the year items you know you take a look at a guy like a Neymar right Neymar special cards like the winter wild cards Neymar what's he gonna do right because this is a PSG player links to all I think Neymar is up right now 3.9 mil is Neymar four million coins did people go out and buy Neymar today because all these PSG links yeah 3.9 so Neymar is up right now I would imagine this is because of imbappe messy all the Marquinhos Hakimi all the PSG cards that are in team of the year this guy is up in price because people are like oh my goodness I need to buy this Neymar because he's gonna link to like everybody inside a team of the year so that's part of what's going on on the market right now because of this leaked team of your promo now transitioning to the part of this video that is not going to be about leaks I just want to talk about one thing that is confirmed from ea sports we're going to take a look at twitter right now because ea sports is going to be posting the full team of year 11 on their instagram their instagram said that 3 30 p.m uk time which is 10 30 a.m eastern time they are going to be posting the full team of the year on Thursday so we're still a day away from that and I would assume that those cards they would post them would have confirmed stats and would show the legit cards that we will be getting on Friday now I also think that part of today's content on Wednesday is going to be a loading screen for team of the year so that means a couple things right let's talk about this market and let's talk about the content that we saw yesterday on this game yesterday was a bit of a slower day in terms of the market and content wise I was able to flip a few cards I bought some robos at like two six 217 to 220 selling them at the 237 range I bought some tyrannies around 72 to 74k selling these a little over 80,000 coins but it was small flips right we were grasping for little flips yesterday on the market because there wasn't a lot of movement they re-released the 83 plus times five times three packs sorry not times five but they re-released the 83 packs which EA sports we were hoping that you would release the 85 plus times three but unfortunately they went again and did the 83 plus by the way I don't know if you guys can see this but if you look down here at the bottom it's there's like a new timer they're showing the expiration date on these SBCs in a new way and it's a W it looks very good very clean so GG's the EA sports for that but now that we have these until Thursday what EA is going to do and I can see this I can see ahead of this EA sports I know what you're doing they're going to announce the team on Thursday before 6 p.m. they're going to announce it at 3 30 p.m. and then what they're going to do is they're going to release the 85 plus times three SBC when this one expires and they're going to give you one day to do it they're going to give you one day they do this all the time on Thursdays before a brand new promo they're going to release the 85 plus times three whatever it requires an 84 rated squad with two informs an 85 rated squad an 86 rated squad whatever they require for that SBC I think it's going to be released on Thursday because EA is going to have you fearing that you're going to miss out on packing a team of the year after they show you the cards then give you some packs to open inside of the game so just keep an eye out for that stock up on a little bit of fodder if you think you're going to do those SBCs right away if you don't have enough fodder just kind of keep that in mind I think that's a hundred percent what they are going to do on this game so just be aware of that now other things that we're still looking out for right we're still looking out for the icon player pick sorry not icon the hero the hero player pick SBC and since that did not drop yesterday you saw some heroes move around a little bit on the market Cordoba who's actually backed out 400k 400k man is this SBC actually coming today then or something is our people posting about this coming because Cordoba can we take a look at his graph really fast man what in the world is with this Panix in line on Cordoba right now he was like 450k uh just a couple hours ago so he got Panix sold down into content went to 410 rebounded back to like 440 almost 450 and he's been kind of following since then there must be some sort of leak or something that the player pick is going to come today because Cordoba is down at 400,000 coins and as you can see zero games played for the current club that to me as an investor or somebody who bought this card to try to trade it and now they're getting it out because they're worried of either the team of the year leaks that are out there or for whatever reason this Cordoba is down so this is kind of interesting to see this down but a lot of those heroes are still low in price so I think if you're wanting to buy one of these top tier heroes for your team especially with team the year around the corner uh Gnola is in this category as well he was 980k I think he is still under a million coins right now um whenever this hero player pick is dropped I think that's going to be your buy time to pick up in the Panix sell on these cards like Gnola, Dina Talley, Cordoba, and a Betty Pelé that's when I would look to maybe get involved especially seeing um you know the hype that League 1 cards have in this game recently a Betty Pelé and Gnola would be great pickups in my opinion Serial links with um the other two uh with Dina Talley and Cordoba would be pretty good pickups as well in my opinion and again just continue to watch this market as we head into team of the year because I think once Friday hits you're going to start to see the lift off after that and a lot of these attackers and very high cards are going to rise up on the market so also for today on um Wednesday we will have the team of the week and of course you've got a couple predictions we'll take a look at a quick prediction here Ben Yetter Bruno Fernandez which I believe Bruno Fernandez is getting a team of the week card today you've got La Borde and Wilson in here as headliners um Immobile but it's kind of funny because Ben Yetter had a card last year during team of the year he was in team of the week last year during the same time so that's very intriguing be careful with that signature signings Ben Yetter if he is in team of the week I think that signature signings version will go down because the inform is going to be cheap we talked about that yesterday so along with this content today and along with potentially that hero player pick I think one thing that is also pretty much confirmed not not confirmed but I guess I would expect to see this unless EA Sports um is really not gonna you know try to preview their team of the year promo at all I think today would be a great day and they did this last year as well a loading screen for team of the year saying team of the year starting in two days whatever hours that would be something that I would expect to see uh today on this game other than that team of the week maybe the loading screen EA Sports of course allowing people I've got a lot of packs that are saved up right now at the moment I've got like 125 packs have some cards here that I've been building those packs with um but that's kind of what EA wants you to focus on right now right I'm also trying to get some squad battles games done I think they know that people are scrambling to get all these packs attained for team of the year so we've had these past couple days of content that have just been okay nothing crazy besides yesterday with one section right and I have to talk about this because I think this is the best value icon sbc that we have had yet uh in this game prime caca it's coming in at about a million 1.05 million coins for this sbc his market price is about 1.2 million coins he was 1.4 mil before this sbc leaks uh came out and I think that when fodder drops during team of the year this caca is going to be craftable his price on foot bin I think as it shows right now it really is like a million coins but I think this card's price yeah 1.05 I think he's going to end up being like 900 000 coins during a team of the year if you're doing upgrade packs with all the brazilian links like pato with vini jr so many hyped brazilian cards in this game as of late and even in this game of fifa in general this caca five star skill if you're a caca fan or you just want to craft something during team of the year with upgrade packs this sbc is going to be great value it really is I'm a big fan of this and gg's the ea sports for uh making this price what it was I think the vidich sbc is okay it's not great um but also that's going to drop during team of the year as well now I know that caca is in packs but I mean man this sbc is really really good value and I think he is on par if not better value than best or zola for the type of card that you are getting five star skills four star weak foot high medium work rates great shooting stats great pace of course I mean he's got finesse shot trait speed dribbler flair I mean he's got really really good stats he's an iconic player no pun intended as he's an icon in this game as well so I love that sbc for me a big time gg so that's what's kind of going on in this game right now I know it's crazy times with all the leaks and of course if you're trying to stay away from those I get it right the element of surprise with all these leaks has kind of gone away right and it's a bit unfortunate that that is the thing but kind of right now what we're doing is we're adopting so I want to respect you guys that are not wanting to see the leaks I totally get that but you're you're gonna be you're gonna have to make a lot of effort to not see the leaks because they're literally getting posted everywhere they're getting talked about um because it's just kind of the way that this uh content in the way that ea kind of letting these details slip through the cracks and then people flooding them and you know throwing them out there for everybody to see and everybody wants to get that inside scoop right they want to know they want to know what the information is they want to have that knowledge and feel ahead of the game that's why people grab on this information and they love it and that's why it's gotten so much attention so much popularity so much hype recently uh because of that so leaked team of the year I know it's crazy and I know that does kill the hype a little bit I wish these leaks were uh not here to I totally get it I wish that I was surprised by a lot more stuff on this game but that's just not the way that it is right now until ea changes things and boys let me get let me tell you and get it straight it's an ea issue right they need to figure out because before this was not a problem right or it was a lot smaller problem than it is right now so they need to tighten the rope close up the holes whatever it may be to fix this up um unless they want to have this continue to happen on this game and that would really ruin a lot of hype for some people so we'll continue to roll with it um and roll with the punches but it is crazy to see team of the year and if you have not seen it yet you're gonna see it on Thursday because ea is gonna post it but boys let me know what you think if you watch the first part of the video let me know what you think the leaked team of the year down below in the comments what you think about this market right now still again whenever that hero comes out whenever the 85 plus comes out Wednesday or Thursday of course I think there's another chance for a small dip on the market on those out of pack special cards and baby icons and then after that you're gonna see some stuff rise so be on the lookout for our team of the year price predictions video it's going to take that leak team of the year put some price predictions on it in this year's market using my opinion and all the calculations that we do to figure that out but if you enjoyed this one smash the thumbs up on it of course comment down below with any questions and subscribe if you're new it's been made to put a count and I'll catch you guys later peace out


After that second inning man, you know, I mean, he's he's another batter away from us having to get somebody up, you know Drives that pitch count up and then just settled in and and I mean he's so good at kind of controlling himself Controlling the game controlling his emotions that anything that happens. He's able to write the ship and yeah I gave us everything we could hope for from your vantage point What adjustments did he make after that inning that helped him get through six?  So I think I think just sharpened up from a command standpoint I didn't think he had his great life on his heater today But you know, he's able to rein himself in and really start pitching and because he's so good at going east and west north and south He just gets himself back into the game And do her has been so good offensively for you guys this year Is it at a point in time where you just expect him to get hits in big spots? I? Know he can really hit and so I mean, you know hits are hits can be a little bit fickle and you know Day-to-day, but I know the the quality of the bat and the quality of the hitter It's shown up on a really consistent basis for us all season long and some more big ones today Yeah, I mean it's been huge And then you know today obviously, you know with a double header for us to just you know be able to use two guys You know, it's really it's so important in the grand scheme of things not just the day But the the more guys you know when you can tack on runs But when guys can give you innings that preserve other guys It just has that it continues to have that effect day by day and guys are doing a nice job right now You know what I think he's getting more and more comfortable And I think we saw this early is his adjustability and I think the intelligence he shows in the box He's he's good at having a plan, but I think he's got a really good idea of what teams are doing to him What pitchers are doing to him? So he'll go up there and make certain adjustments He'll hunt in certain situations to really I think do some damage I think we're gonna continue over time to see the power continue to come But he's he's he's the total package man as a hitter He he's really talented, you know He's got all the skill set to be a great hitter, but but he's also got a good head on his shoulders, too Yeah, I think that's fair, you know, I mean, you know, we've Obviously being banged up and we've needed guys to step up and he's gone right into the middle of that lineup And and he's a guy you feel good about when when when he comes up to the plate Especially in a big spot with runners on no matter who's out there on the mound So yeah, it has been nice that he's continued to evolve the way he has Yeah, I mean that's always that's always a thing, you know in this game, I mean that never stops, you know Five years from now ten years from now. He'll be making adjustments And I think I think that's one of the things that's been impressive about him is he's shown that Adjustability all season long And Did they call that last one in there Yeah earlier and then yesterday right, that's two Oh in Miami, right. Yeah, you know yesterday the one kind of took bad hop on him But you know He needs to work to really put himself in a great position so that you're in position to handle kind of that tough tough Hop, you know that one the one today where he had to charge a little bit That's one of those where if you're charging like that It's more of a one-handed play if you're able to set your feet He's got a square up to it a little bit more, but you know again It's you know, we're asking a lot of them right now Obviously with with playing a new position entirely at second base and playing that so well And now all of a sudden throwing over to shortstop out of need You know would continue to grind through it with them work through it with them and You know he he can play that position, you know, I just think it's a little bit of a time off and and You got to be a good player to play over there walks, okay Yeah, just just a chance to get one guy at least off his feet for for half an inning anyway I'm gonna go sit down and work on it right now You got to talk to guys see where we're at dhy's and all that and we'll we'll go from there Do you feel about as good as you could about your bullpen going into game two? Yeah I mean, you know sessa really picked us up there, you know What kind of debating how we should go about that once half was done with the sixth inning But for sessa to really pick us up there with those three innings, you know, you know, essentially we go now with seven You know fairly fresh guys for the night cap and and you know Hopefully sunny can give us a little distance and then and then we'll support them with our pen What are your expectations for gray in the second game? Look he's he's done a good job for us in the bullpen, you know We won't have them up to his normal pitch threshold You know when he was starting but but not far off of that So hopefully he can just go out there and attack the strike zone and if he does that he'll pitch well