Welcome everyone. My name is Eric Butler and I'm Carl Kausher. We're here to talk to you about SIM cards. This is a project that started for me last year when I heard about TourCamp. This is a hacker camping trip. You could think DEF CON but outdoors and with tents instead of hotel rooms. This was the second one. The first one was a lot of fun and I was looking for a way to get more involved and I thought it would be great because it's in the middle of nowhere to run a cell phone network. There was no GSM service out on the Washington coast and so I got some, I pitched the idea to some friends and we got people together and we decided we could make this happen. And my part of the project specifically was to procure SIM cards. So I didn't know anything about what a SIM card was so it stands for subscriber identity module. SIM cards contain identity information usually the IMSI, the international mobile subscriber identity and the KI which is the key used to authenticate with a cell network and to create session keys. SIM cards are smart cards that are designed to be secure and tamper resistant so the idea is that the key information can't be extracted from the card even if you have physical possession. SIM card, they're designed not to be cloned. There have been some issues with that in the past. Anyone who has a GSM phone definitely has a SIM card and now even the carriers that traditionally didn't have them like Verizon are switching over to using them as part of their LTE migration. And while I was learning about this I found that SIM cards can also run apps. So what is that all about? So long ago, long before the iPhone, before Android, really before there was any concept of mobile development, there was this idea that applications would live in your SIM card.  You could move your SIM card between all these phones and all your contacts and all your apps would move with it. And the telcos like this because it put them in complete control over everything that you could run. So fortunately that didn't happen and we live in a little bit more open world today. So you might think that this is an obsolete technology but it's actually still quite interesting because this technology is still around almost a decade later mostly unchanged. A lot of these standards came about in the mid 90s and still work today are still supported today by modern smartphones, Android, iPhone. And so I wanted to really understand how this worked and uncover the mystery. And really the motivation was that SIM cards, it turns out, are little tiny computers that everyone has in their pocket that you don't control and may not know very much about. And everyone's walking around with these things. So I thought there was an interesting opportunity because I wanted to have SIM cards for this tour camp network. And I thought why not get cards that would support running these apps? This ended up being a lot of work. It turns out most places that want to sell you SIM cards want to sell you about 500,000 to start. We were looking for about 500. A lot of them were looking for us to sign an NDA which we didn't want to do because we wanted to be able to talk about everything we learned. Some of the cards that we found would support apps but didn't have any GSM support so they wouldn't help for what we needed. There was very little documentation on not only where to get cards but how to program them, what you can do with them. And so we put a lot of time into collecting a lot of information together and we're hoping people can learn from our misery and build some interesting things with sort of a forgotten technology. So the SIM cards that we ended up getting were actually have an AVR processor in them, not unlike an Arduino. They have 64K of memory and a tiny amount of RAM. They run what's called Java card, which we're going to talk about in a little bit. And they're somewhere between 20 and 30 megahertz. So they are definitely little computers although definitely have a lot of limitations. One of the things that I was really hoping was when people arrived at the conference there's a registration tent where you pull up and this is where you get your badge and this schedule and I wanted to have the SIM cards right there at the entrance to really encourage people to use the network. And so this is what you saw when you arrived. You had a little packet from us. Our cell phone company was called Shadytel and we gave you not only a SIM card but all of the private key information and everything else that you usually don't have when you get a SIM card from a carrier. So we really wanted to make this a very open thing that people could hack on. The cell phone network was a huge hit. We gave away almost 500 SIM cards and we had over 400 phones connect to the network. We had a lot of people using SMS saying where are you? It was a big campground so people were trying to find each other. We had free outbound calling anywhere in the world so people were not only calling people in the camp but also someone called their mom in Australia and it was really great. So in some ways our network was more functional than a lot of other networks so that would have been very expensive to do. And we even had an FCC license for the weekend so it was like a very legit thing. Thanks. So SIM applications are often called applets. They run on the SIM card CPU completely separate from the phone. In many cases the phone doesn't even see what's going on. The SIM card has its direct connection to the base band in many cases. Again without going through the phone's operating system. SIM applications can be remotely installed by the carrier which we're going to cover a little bit later. And most carrier SIM cards today support the technologies that we're going to talk about. It's very common. Cards can have multiple apps running on them that is managed by a card manager master application and referenced by an AID, applet ID. And on a modern SIM card the GSM support is basically just another app. So it's written in a similar way than what we're going to talk about today. So what can one of these applets do? Most phones including modern smartphones, Android and iPhone today will support basic user interface. It will show up on the phone to display menus, text, you can do user input, you can sometimes play sounds. And this also works on a lot of dumb phones which is interesting for the developing world. Some phones will let the SIM launch URLs. Some phones you can send us messages, initiate calls, use data service. You can receive events. So you might in some cases be able to detect when the user is dialing something and maybe even rewrite that number. There are a lot of other options. There are over 200 unique features that a handset can declare to the SIM card. This is what I support. And in some cases you can even run arbitrary AT commands sent directly to the GSM modem. Just a few examples of SIM applets in the wild. On the far left we have M-Pesa which is a very, very popular mobile payment system in Kenya with over 15 million users. And almost all of that is based on the SIM applet technology. It's also sometimes used for menus to top up your phone or to get other information. Not very common in the US but it's much more common in other places. So it's not at all surprising if you've never seen this on your phone if you live here. But if you're coming from somewhere else you might have seen this before. All right. So how do these applications actually work? So with any good telco technology it is a maddeningly complex stack of technologies.  There's Java card which came out of Sun in the late 90s which lets you write smart card applications with a variant of Java. And this is what most SIM cards support today for writing applets in. There's the SIM toolkit API which lets the SIM card talk to the phone and push events and receive events as well. And then there's this standard called global platform which was originally developed by Visa to allow third parties to develop applications and load them onto the card. So a bit about smart cards. They're designed for secure storage and computation. And one of the key ideas with smart cards is that the secret keys do not leave the card. So you can ask the card to do things on your behalf like sign things and crypt things, decrypt things. So these are widely used for like corporate logins. US government uses them a lot. They're used for satellite TV, DRM. They're used for eCash in some parts of the world. All sorts of things. And basically the way that these work is that there are these things called APDUs which are just command and response packets. And typically these are just, you know, a stream of bytes. And you sort of have an instruction, a class of instruction, a couple of one byte parameters and maybe some variable length data. So that's the basic interface that smart cards have. So Java card. It's Java. Not really.  You can call new, but it won't clean up after itself. There are no characters. There are no strings. No floats. And no multi-dimensional arrays. So this gets interesting. And if you're lucky, you might have some ints. Otherwise you're stuck with bytes and shorts. Of course there's no standard Java APIs for like file I.O. or threads or anything crazy like that. One interesting thing about this is that they envision these cards as being very simple. And so what regular JVMs do when they load class files is they verify that the class files are correct and so that they can't violate any of the safety and security properties that Java tries to provide. Java cards do not have to verify the apps that are loaded on to them. That is sort of delegated to whoever installs the applications, which as you'll see later, typically means that you can't load apps onto arbitrary Java cards. There are exceptions though. So everyone loves exceptions. So that's how you return errors back to the smart card interface. One interesting thing to note when you're developing for these is that instance and class variables are saved in EEPROM. So those survive through power cycles but they have limited write endurance anywhere from a thousand to 500,000 write cycles. So depending on the card you might not want to update these variables a lot. So how do you actually build these things? So there's some commercial. We looked into how to actually write these apps for our Shady Tell Sims. And there are a lot of commercial IDEs for this but they start around 3,000 bucks. So that was a non-starter for us. But as it turns out you can download the Java card development kit from Oracle for free still. That was kind of surprising but thanks Oracle for that. You can actually build these with Eclipse. What you have to do is you have to remove the standard Java runtime library and add in the Java card runtime library so it knows about the right classes and things like that. And then you have to do some craziness with the command line. But we made some tools to make this whole process easier. So what about SDK apps? So SDK apps are generally they are Java card apps and sort of the way that they work is that they first get loaded onto the card. And then the app when it gets instantiated on the card registers itself with the SIM toolkit runtime. And this SIM toolkit runtime whenever the phone boots up is informed of the phone's capabilities using those 200 feature bets that we were talking about. This runtime then lets all the applications know or it tells the phone what all the applications are on the card. And then you have this menu of applications that you can select. And when you select one it actually dispatches an event to your particular Java card application. And then the app can do some IO back and forth through the standard SIM toolkit API. And so basically the way that this code looks is you have a class that has so with Java card there are two standard methods. There's install which is responsible for instantiating the class and registering it with the Java card runtime and the SIM toolkit runtime. And there's also this process method which takes in these APDUs and does whatever computation you need there. For SIM toolkit process is not typically used. There's typically process toolkit is called. And these are four events that get delivered from the phone. You can also request a timer event to be sent back to you so you can periodically wake up. So for TorCamp what we wanted to do is create some sample SDK apps to get people interested in this and sort of get people involved with the SIM cards. So we had this simple app that we made that said credits on there and it would bring up this list of people involved in the creation of the GSM network at TorCamp. And that's all it did the first time you run it. But the second time you run it it would ask if you wanted hints for the crypto challenge that we were running. And the interesting thing about this is that we were able to store the hints on secure hardware so you couldn't extract them. And we also had some tamper resistant flags that were stored again in secure hardware to mark whether you had viewed any of the hints or not. And as we'll describe later we also had a way to remotely query what hence people had viewed although we never got around to implementing that. So what does this code actually look like? I warn you it's ugly. So if you want to create strings you might remember there are no characters and no strings so you have to create a byte array of individual bytes or individual characters. This is by far the most painful part of writing apps well except for debugging them that's even more painful. But we'll get to that. And so basically the way that this TorCamp app work is so install gets called by the Java card runtime when it gets installed that registers itself with a runtime so you can select the app. It also registers itself with the SIM toolkit. And a lot of this code here is just for a reference later in the slides that will be available from our website so you don't have to memorize any of this right now. And then sort of when events get handed down from the phone you get a single byte that says what kind of event it is usually it's like a menu selection or something and in this case it checks to see if the hints that were given if we've displayed any hints if not we just show the credits otherwise we mark that this app has been run before and then we show the menu for the hints constructing UIs to send back to the phone is really ugly you basically have this byte array of type length values and you have this API sort of that lets you pin stuff to this byte array and you have to send this byte array back and it's kind of nightmarish but it works. So that's basically what it's doing here is creating these menu items and sending it back to the phone. And then also that remote query capability we had we use the standard Java card process method to expose an instruction that would let you query the card for what hints had been viewed. So to build Java card apps you have to target an older version of Java but you start out using a standard compiler so targeting 1.1 byte code and 1.3 source compatibility. Once the standard Java compiler creates the class file you then need to convert it to something that is compatible with Java card and the SDK includes a tool to do that. There is an application ID we mentioned earlier that you can have multiple cards or multiple apps on a card so this is where you specify the ID that your app is going to use. A cap file is similar at the end of that it creates a cap file which is sort of similar to a jar file it's a zip file of byte code and we've created make files and other scripts to make this all much easier so you don't have to remember any of these commands you can just type make and it will go. One of the big questions that I had when I started this project was how do we actually communicate with the SIM cards physically and I found that really there are two types of readers that you have to consider. The most common type is called PCSC, PC Smart Card API. These are usually designed to be used with full size smart cards so you know sometimes when you get a SIM card it comes in a full size card and you punch it out. What we usually do is we save that plastic housing and put a piece of tape on the back so we can put the SIM card back in when we want to interface with it. These are the same types of readers that you would use for any other smart card for corporate login, for VPN access, anything like that. The other type of reader is a serial reader. These are usually smaller and are just the size of a standard size SIM card. They're often sold for backing up like the contacts on your SIM card but I don't really think anybody does that anymore but they are cheap and easy to get. It doesn't really matter which reader you get but the PCSC readers are more compatible because if you're going to try to use any official software, commercial software, it's almost certainly built for that API and there's also an open source stack for PCSC that a lot of tools use so I highly recommend getting one of those. The reader I use is this one. It was $8 and it folds up nice and small so it's very convenient. So at this point we had written some horrible looking code. We had compiled it with the Java compiler. We converted it to this CAP file and so we felt like we had this thing ready to go. We had some SIM cards but we couldn't really get it to load. We found a lot of references to a tool called GPShell which is a global platform shell. Couldn't get that to work. This is sort of a funny story. Our SIM vendor, so we asked them hey what software do you use and they sent us back a screenshot of this very simple app with like choose your file, choose your reader and hit go and it will do it. And we said oh great can you say that to us? Oh no. Is it available anywhere? No no. And then eventually they offered us okay for $600 we'll send you this program that we didn't write and we don't own the copyright too. So we decided not to do that and so we kept looking to see what else was out there and we had to start digging into a little more details on the communication protocols that are used to interface with smart cards. So this this program that they were trying to sell us was called the SIM Alliance Loader and they had V1 but SIM Alliance had come out with V2 and the SIM Alliance is basically an industry group which advocates for using apps on SIM cards and they have a bunch of tools. The SIM Alliance Loader is this crazy Windows Java app that is really intended for experts. It is you know it is clearly designed for people who know what they are doing which means not us. So we spent a lot of time figuring out how to actually configure the right ticky boxes and settings to get our apps to actually load. But if you know what you're doing and you're running Windows and you're willing to put up with the slowness it takes like two minutes to load something on a SIM card with this. Then this program is really available and will actually load stuff on our SIM cards. But for a variety of reasons we thought that using this suggesting this to the tour camp attendees was not an acceptable solution for loading apps onto SIM cards. Plus we had to provision a thousand of these SIM cards and at two minutes a pop it would take quite a while. So we wanted to come up with something faster and more portable. And thus we started to delve into the world of global platform. So what global platform is is it's a standard for loading and managing apps on Java cards. And one of the things that it does is it defines the card manager app. So this is the protocols and commands used to load and install apps on the SIM card. It also covers authentication for loading apps and also encryption between the apps and off card party. It also talks about some of the off card responsibilities such as the issuer needs to verify apps that get put on there. And because of that the issuer so there are a bunch of security domains that are defined by global platform and basically the top level one is called the issuer security domain. And the issuer security domain is responsible for authorizing any code that gets loaded onto the card. And so in practice this means that you can't load apps onto your own SIM cards. Except a couple of days earlier at Black Hat Karsten Null showed that about 25 percent of SIM cards use have a crypto bug I guess you would call it where you can actually exploit to load stuff onto these cards. So basically the way that that worked is that you can sign these install commands with a desk key. And if that desk key is incorrect it will send you back an error message. And sometimes those error messages are also signed. So if you don't know the right key you just send random junk and then you get back a signed error response. And since it's desk you can actually brute force this. And apparently he's able to do that with some rainbow tables and that's pretty cool. But so going back to global platform when you have a standard unprovisioned, unpersonalized Java card the issue or security domain is the default app on the card. So you can just say hey install this and set all these keys. But accessing it on our SIM was much harder because the GSM SIM app was the default app. And we couldn't even select the global platform app. It was totally inaccessible over the standard APDUs. So we wanted to figure out exactly how this operated. Brief bit about actually how stuff gets loaded on here. So installation is a two-step process. You first load the binary which is the install for load command. And then you need to instantiate that app by doing the install for install command. Which basically you give it the application ID of the both of the binary package that you sent to it. The application ID of the main class to use. And an application ID that you want assigned to the main instance. And the binary that you sent to it basically is just straight from this cap file. You just unzip the cap file, concatenate everything together and just shove it out the card and that works. As I said unfortunately this doesn't really work with our SIM cards.  Like over SMS packets. But fortunately we didn't have to actually send these SMS packets. All we had to do was pretend that we were a phone and send it the right APDU's to say that incoming SMS was received and here's the installation. So what does that actually look like? Well this is where it gets really complicated and this is where I spent many many hours reverse engineering this. So at the top level there's an APDU called cat envelope. And cat envelope is basically a way to deliver to the SIM toolkit runtime some incoming message either an event it's it's typically an event either an incoming SMS or a menu selection or something else. Inside that you have an event for a SMS point to point download. Inside that you say who sent it. Inside that you actually have the SMS message. Inside that you have a header and you have your user data and the user data consists of a header and also the command. And finally at the very bottom is the APDU that actually gets delivered to global platform.  And this is you know the telecom way just wrap everything in layers of complexity. But in case you missed it I want to make something clear here you can you can use this exact mechanism to send arbitrary APDU to SIM cards. Through this through this SMS capability. One thing that came up is whether these cards use individualized keys or a single key. And we don't actually know because we haven't tried this on any commercial SIMs. But there is a one thing that one reason why they might not use individualized keys is there's something called cell broadcast. And cell broadcast is this sort of variant on SMS that's mostly used these days for emergency alerts that are pushed to your phone. And so it's basically a broadcast SMS. And so carriers could actually use this to broadcast installation messages and push apps out to your phone. As I said normally you need to authenticate to do this. If you want to learn how to do it without authenticating or knowing the private keys go see Carson Knowles talk. So once we reverse engineered how this actually worked we wrote this Python script that works on OS X Linux Windows. It just works everywhere. And it's kind of easy to use. To load a application on the SIM card all you have to do is just specify what interface you want PCS or serial and say dash L for load and give it the cap file and it loads it. Instantiating is a different story. And this is all SIM toolkits fault and Java cards fault. So basically what you have to do is you say I want to instantiate this. Here is the so the module ID is the application ID of the main class that you want to use. The instance AID is used for selection of that applet outside SIM toolkit. You have to tell the installer that this is actually a SIM toolkit app and you would like that to be registered for SIM toolkit as well. You have to tell the SIM toolkit runtime how many menu entries you want in that main application menu. You have to tell it how many characters your biggest menu entry is. And you also have to tell the card exactly how much memory you need both in RAM to install the app and in the eProm for all the instance and class variables. And you can specify more than is necessary like we always specify hex 100 for 256 bytes. But this is sort of the way that cards manage their memory resources. And then of course you can also just list the applications on the card with dash T. And there are a bunch of different commands that this also supports such as updating the phone book. How these guys doing so far? So the DEF CON experience includes a lot of different things but one of it is cutting edge technical talks. It is very hard to get accepted as a speaker. The bar is very very high. This is their first time. So give them a big round of applause. So obviously we have a little bit of a tradition. We're going to do a shot on stage with them. Here we go. Cheers gentlemen. Cheers. Now we'll see if they can pick up their talk where they left off. So how do you know if this works?  How do I become a goon? It's my question. So how do you know if this actually works? Well what? Oh this is your slide. Okay. I'll apparently the shots already go into the head. So after all this work of going through the steps of writing the code, compiling it, converting it, learning the protocols on how to install it. We finally had something that appeared to succeed. What you can see on the left is the same Python script also has that command to list applets. And at the bottom we see our applet appears to be on the phone. But how do you actually see if it's working? Most phones have some way to access a SIM menu that will only appear if the SIM card actually has a menu.  And on Android a SIM toolkit item will appear in the main application list. And from there you see the menu of all the cards you have installed and can interact. So Karl was saying that one of the worst parts of this was writing the code and writing out strings. But testing is actually pretty bad too.  And if it doesn't you do the whole thing over again. And so we were trying to talk about if there was a way that we can do any better and sort of simplify this a little bit or at least speed up the development. And it turns out that there is an open source project called CIC which provides smart card APIs for Android. This can be used for talking to the SIM card, talking to other types of smart cards like SD cards that have secure elements inside them. And they actually have patches to the Android emulator. And so we got this work, we tried this out and it worked so you can get a PCSC smart card reader like we talked about before, plug it into your computer, start the emulator and the SIM toolkit icon will show up and you can talk to your SIM and test your apps that way without needing to constantly swap between a computer and between a phone. The CIC project only provides this as patch files but we've gone through the trouble of building it. We have binaries for old platforms and our website for the talk at the end has all that. Another thing that we were wondering about is could we use the phone as a reader? This is my slide.  Yeah. Alright so one of the ideas that we also toyed around with is that you know since everyone has these phones they already have these SIM card readers why can't we just use the phone for these readers. As it turns out that most radio interfaces don't actually let you talk directly to the SIM and this is mostly a good thing because if you are able to talk to the SIM then you're able to authenticate to the network and do all sorts of nasty things. But in Europe particularly there is this method called the Bluetooth remote SIM access profile or protocol and basically what that's used for is your car will have a high power GSM modem in it for hands recalling but it uses the SIM in your cell phone to authenticate to the network and this is very different than how it works in the US because you know a lot of cell phones don't have SIM cards in the US. But this is one way to access the SIM over on your phone. We also toyed around with an idea of writing an app that would run on your phone that could talk to this card and install apps and things like that and to do that we had to reverse engineer this Android app the Android remote SIM access profile app. They had some weird crypto stuff in there that wasn't actually that secure so we figured out how to break that. But we didn't actually get this up and running just yet. By the way very bad idea to install this on your phone. It creates a socket that the radio interface uses that just exposes the SIM card to any app. No permissions needed or anything at CH mods at 666 or something. It's kind of crazy. And so any app can do anything at once. But so you might think that STK apps are pretty limited but we think that there's potential for awesomeness here. So one idea that we were talking about is having an SMS botnet. Because these SIM cards can actually communicate with the network without the US getting involved. It talks directly to the baseband processor. So if it's able to bypass the authentication to load itself onto SIM cards it could just you know start propagating itself through the cell network. And the main application OS doesn't know what's going on. It might be interesting. One thing that we think would be really cool is to integrate Android apps with SIM apps. For example putting your SSH key on the SIM card so that the SIM card actually authenticates you to your SSH server instead of something on your phone. Or maybe storing your Bitcoin wallet securely. Or who knows what else. There's many opportunities here. But of course you know we probably need carriers to get on on board to do this securely. And then one other idea we had was making an Android app that would actually let us push out these SMS's to someone else to load code onto their other SIM card. So earlier I talked about my main motivation for getting involved with this was because everyone's walking around with these things and we don't know much about them. And even though it's kind of obsolete there's still widely widely used. The same technology is used for a few different other things. There is a little bit newer protocol called SWP single wire protocol. And this actually creates a direct connection between one of the unused pads on the SIM card and generally an NFC controller in a phone. And this is intended to allow NFC payments completely separate. It allows you to do NFC payments without the phone being involved. So your SIM card can basically have equivalent to like a Mastercard or Visa pay pass applet running on it. And when you tap your phone the NFC controller will talk to the SIM card directly and authenticate that payment without the OS being involved at all. And so the idea there is that it might be a little bit more secure. This is actually used by a company in the US called ISIS which is doing a very very slow rollout over the next year or so. This is a this is a combination of the telcos and the banks and it's not really clear anyone cares about this but they're using SIM cards to power this. So it's interesting to know how this all works. And I talked earlier about how SIM cards and SIM apps were sort of initially going to give control of this whole thing to the carriers. This is sort of a way that the carriers are trying to go back to those days by controlling this one little thing, payments, they can charge whatever fees they want, they control who can use it and how it works. Another technology that uses is quite similar is the secure element found in many Android phones. This is often part of the NFC controller. It's similar so it's similar to the SWP interface used with SIM cards but it's often just in one housing.  It generally supports Java card, it might be based on global platform and so all the same sort of things we've talked about with how to write apps, how to interact with them is the same for this thing in your phone. So if you have one of these you now have two little computers in your pocket that you may not control. This is used by the ISIS competitor, Google Wallet, and that's how it does the secure credit card emulation. So we think that even if SIM cards are possibly a dead end for writing software, and I think there's still a lot of potential there, they're still pushed by these manufacturers to keep this technology relevant and to try to do new things. So it's not going away anytime soon. We've hopefully made it easy to get started. If you're interested in intrigue, and I hope you are, it's quite, it's quite, very few hardware requirements. It's not an expensive thing to get started on. The readers are usually less than $20 and it will work with pretty much any phone. We have some extra SIM cards and we don't have anything official set up, but we're hoping to do some sort of EFF donation for them. So please come see us if you're interested in getting a hold of these. As I mentioned earlier it was quite difficult for us to get even mid-sized quantities, so individual quantities of these are pretty hard to find. We've put up a website for the talk with these slides, lots more technical info, all of our code, our make files, our python scripts, those binaries for the patched Android system, and a whole lot more, and there's information on how to get in touch with us. Thank you for coming and I hope you will join us in hacking on SIM cards.


How are you? Good? So good. It's my husband's name. Hi. Pleasure. How are you? Pleasure. How are you? My husband's name is Danny. Hi, nice to meet you. He's amazing. He's amazing. Can you hear me? I can't hear you. I'm Sonia. So excited. Your kids like... My whole family's here. We're just thrilled to be here. Okay. Thank you very much. Enjoy. Thank you.


This is always the biggest fundraiser for the fire department. This is one that every firefighter takes their heart. You know, sometime when people get involved in charities, you have to kind of twist their arm to get them involved. But all firefighters want to be involved in this charity because it's a fun time. Like I said, we get to interact with the public guy down the streets, but we also get to collect money for a good cause. And what we're asking people is, are you going to see firefighters on the street to collect the money for the MDA? We're asking people to give. Give generous, you know.  Every little bit counts, and this money goes to a good cause. It goes to research. We're trying to find a cure for this, and a graph of disease, and this money goes to help that. It also helps to send those who can afford to send a account. So it does a lot of good. And all the money stays right here in the millions. Last year we raised right around $145,000. So that's good. You know, we hadn't quite hit that $3 million mark, but we're probably about $30,000 to $40,000 away from that $3 million mark. So our goal is to hit that $3 million mark and to surpass that in our collections. Think about these kids, the opportunity that this does for them, but also it's just a way to help. You feel good about it, you can help somebody, and this is a way to help. So we just encourage anybody. When you see the firefighters on the street, make sure you stop by and put some money in the booth. So we just encourage everybody out there to give, give, give, and give some more.


Well, let's see if I can one shot these warhorns with a thundersnake. Can I? Am I OP? We're about to expose you. No, not quite. I'm not OP. It did half its health though, so I'm OP. I'm fire, so I'm OP. Understandable, have a nice day. Yup. Finsboy, your boots are about as big as the Cyclops boots. It was actually very easy. It was easy doing it by myself, I feel. You know what?  Okay, just push. Your timeout hasn't ended yet. Your timeout doesn't end until everyone is finished. I got that first time. I'm just getting so lucky, except the closing. I hit you all. Zero, did you get it? No. Wait, did you get it, Brent? Yeah, I got it first time, and I only fought one, like legitimately first one.   Yeah, I got it. I'm getting so lucky on this character, though. Just wait until Chardonnayf. That's what I was gonna say. Just wait. If I get lucky at that one as well, I'm gonna be... The worst so far has been the clues, which I got second time. Wow, boo-hoo. I got it after the fifth time. How are you still behind, though? No, I'm actually in front now. I was before. Yeah, how can you be getting it? You got Ruin Skull first try and clues second time. I got Ruin Skull eighth time and... Yeah, no, I spent a lot of time in loading screens, and I went to the wrong place about five times as well, so that was great. Wow, worst wins player confirmed. No, Finn distracted me with his noobiness, sorry.  Finn's distracting. Yeah, Finn's bad. Finn is definitely bad. We can all agree on that. He's a bad boy. Finn is a terrible player. Finn is the bad one, boy. I don't know if I've talked to that guy. Am I on the right quest? I don't know, I'm lost. You don't even get your chance for a strong time with Finn. Finn, Finn, you should be... There should be... If you haven't finished Cyclops Lane, then you should have a quest in Cyclops Lane with stars on it. There's two stars. There's an important note and putting out fires. Wait, what does important note say? Totus Cyrus Drake. Oh my god.  No, it's so bad. You're literally five minutes behind us. He's so bad. How is this the A-team of Finn's here in his noob? Can we just, like... Guys, this is the D plus team. This should be the A-team and then Finn. The A-team and Finn. Guys, I'm just happy to be here, happy part of things, you know? Oh my god. Not impressed for not impressed at all. I'm going, I'm getting there. We're so done with you. Oh my god, Finn, that's why it only took you like 15 minutes. And how did it take you 15 minutes to get to the Cyrus Drake quest? There's like the third quest there, you must have spent so long collecting something, jeez.  He thought he was so cool. He was like hot, he was like hot, it only took me 15 minutes to finish it. When actually, it took him 15 minutes to get to Cyrus Drake.  It's terrible. It's terrible.   I am crying on the inside. And terribly, I am crying. So now do we gotta wait for it to do General Achilles? To think he was ahead, but he was behind this entire time. Turn off your port, make him walk all the way. Yes! That's an evil, that's really evil. I should do that in Roach 100 one time, that would be funny. I'd be so confused. I didn't choose to play this game, I got forced to play this game. I did not force, you forced yourself. And I'm like, okay, I suppose I can.  I enjoy it. And then Roach 100 appeared and I'm like, oh, this is also a game. I enjoy it too. And then I just died. That's a fun story. Cue the title card. Are you ready finally? Not really. Are you ready? No. Are you sure?  I'm in last because I'm stormed. I have to touch myself. No, I have not health, did you? Okay, then. I can't. And kill in one shot. Why not? I thought he was easy as, bro. You leave me alone. I've made mistakes in my life. And this is what I wanted. Ah, yes. I'm just keeping you accountable.  I'm making you feel bad if you didn't notice. Well, I'm feeling pretty bad, so it's working. Wouldn't want you feeling good. I've gone from a fuller rake to Missile Rocket to zero. To zero real quick.  They hear us. Zero real quick.  No, you're local. You don't deserve the name zero anymore. It's a local life heart with a GA. That's your new name. You have no right to change my name. Well, I'm changing it. Yes, please, let's go. It is a fine. Oh, bro. Oh, bro. Zero. Oh, close. Please don't hit zero. 10 health. Oh, my God. What is this? A death walk through G's. Let's go. We can't have you falling behind even more than you've already fall behind in the first two streets of the game. Let's see how many times we can fall behind. Let's get the fin counter up in the left-hand corner. Yay. I don't know. Why left? Peeped the pet dance to the right-hand corner. Maybe. Peed-o-P. Oh, my God. Peed-o-P. It's OK. Oh, the lightning snuck. That's a snickest snick! I'm a snag. I'm a snag. I'm a sweater and a little snaggy snag. I'm such a sweater and snaggy, because I'm a snag. Guys, look at me taking right here. I'm going to touch myself.  Just touch touch there. I'm tanking right now Good job job.  You have somewhat revived your status of good.  Oh, he fizzled. He's nearly as good as place by the flame Roasted from zero to hero I present to you the life of the party the life Outro Not the video is gonna be called. Yeah, there'll still be two videos because you took way too long The meme of the video Thinking side quests Thank you for watching next time we will be hitting into fire cat early and doing more stuff Without fun because he's been he's fired Thank you for watching who wants to say room across outside the box All right. All right. All right. All right, and remember it crap outside the box. Scoot the outro


In this discussion we will discuss the discussion question of describe quarterly payroll tax reporting So quarterly payroll tax reporting we are required generally oftentimes most of the time to report payroll taxes quarterly Using the quarterly payroll tax form that form is form 941 so that would be the first thing we'd probably want to list out if we're talking about the quarterly payroll tax reporting Make sure we don't get the 941 mixed up with the form 940 which is very easy to do given the fact that they sound So similar. It's also easy to do because you would think that the 940 Being the number before 941 would be done You know a form that you would fill out Before you'd fill out the 941 you would think you'd fill out the 940 and then the 941 at the end of the year But it's reversed what's happening is we fill out the forms 941 quarterly and then the 940 Yearly at the end of the year. They're not even related in that. They're not exactly the same data either But we'll get more into that in a second. So then the quarterly forms then are the 941s and we have to report them each quarter So that means if we take 12 months in the year and we divide it by a quarter or multiply it times a quarter Or divide it by four we get three months So we got to make this report happen every three months. That means January February March first quarter April May June July August September October November December those are gonna be the four quarters That'll be indicated in the upper left upper right of the actual 941 form So we'll have to check off and make sure that we check off the correct quarter if we do not then we're gonna apply this to the Wrong quarter and we'll confuse the IRS and that that that'll cause problems So we want to make sure that we get that otherwise the forms will look pretty much the same for the entire year We could find the forms on the IRS website at irs.gov There are the three main taxes that will be reported on a quarterly basis those include federal income tax Medicare and social security So those are gonna be the three things that we're reporting on the quarterly forms Now the quarterly forms are similar to like the 1040 that we do at the end of the year for our individual tax reporting so the 1040 we do on a yearly basis and we basically Calculate how much we owe and then we've already made the payments So typically we say hey, this is how much we already paid and usually we paid a little bit more than we owe and Therefore we get a little bit back That's what we're gonna do here except the the IRS says hey these these forms are a little bit more important because they deal with everybody's payroll and This is my scenario by the way on what the IRS thinks which is may or may not be accurate if you're trying to find reason within the IRS It's a it may not be the best place to to look but this would be my rationale for it. They're saying that Because you're dealing with other people's payroll meaning you're kind of withholding other people's money and then Have been obligated to pay a pay it out We want more reporting than the 1040 which would be just reporting an individual's Money not the reporting of a bunch of others individuals monies that have been with withheld therefore we want to report it Quarterly rather than yearly But the essence of the report on a quarterly basis is much the same We're gonna say hey Here's recalculation of what we owe to the extent that we can on the quarter And then we're gonna say here's how much we paid and it should be unlike the 1040 Pretty much exact for the quarters each quarter should be able to report. Hey, this is how much we owe We already paid it Why can it be exact and it's not exact on the 1040 that we do at the end of the year? Because the the 1040 that federal income tax calculation that we have at the end of the year is Way too complex for us to ever estimate correctly This is not gonna happen. So we try to basically overestimate it usually and get a small refund to avoid penalties and interest but on the on the quarterly forms we can Estimate at least social security and Medicare exactly and therefore should have already paid the exact payment Now you might be saying well, hey, there's a federal income tax on the 941 as well But note that we're not really estimating the federal income tax liability To the employees on the form 941. We're basically just telling the IRS how much we withheld That's all we can tell them which that it is what it is. That's how much we withheld We don't really know what the liability is because it's not we don't know what it is until the 940 is gonna be filled out So if we go through those components then once again, we got we got FIT we've got social security and Medicare that will be report reported quarterly on the form 941 federal income tax is gonna is gonna be the FIT and That's gonna be the wages that we withheld from the employees So we will report to the federal income tax wages, which may differ than total from total wages By things that were typically be reduced. I say like above the line They would be reduced for income like lower in AGI or just gross income if you're thinking about a 1040 things like the 401k plan or a Cafeteria plan and then we're going to list out the amount that we withheld and You would think it would be nice if those two things were related It would be nice if we can look at the wages and like multiply at times a rate or something and know how much was withheld and verify that it's correct, but we can't because once again the Federal income tax is too complicated to do that So all we can do is say hey, this is the wage base that we used and here's how much we withheld from it We can't tell you any direct relationship between the two because it differs from employee to employee Based on whether they're married what their number of exemptions are and what they filled out basically on the W4 Then we go to the the Social Security, which will include the Social Security wages Which could differ from FIT wages and total earnings for the employee Based on if there's a cafeteria plan and if they hit the cap so higher earners Could result in lower Social Security wages because they would have hit the cap Then we're going to multiply the Social Security wages times a rate to get the amount of liability for Social Security It's important to note that the 941 reports both employer and employee portion So we're not trying to break out the employer employee portion here We're saying hey, this is how much we owe total based on the liability both what we withheld from the employee's paycheck And that which we hold or owe from the employer side of things Then we've got the Medicare where we will have the Medicare Wages which could differ from total wages if there's something like a cafeteria plan. However, there's no cap So this might be the highest wage amount on the 940 higher than the FIT wages and the Social Security wages We will multiply that times a rate once again to get the Medicare liability Note that that will include both employee and employer portion of the liability Then we'll add the three types of taxes up the liabilities up which will be the FIT federal income tax Social Security and Medicare will add them up. That'll then be the total liability that we would owe then we'll have that the amount of Payments that we already made because remember this is just a reporting document So we'll then tell the if we're telling the story about this form we would say hey, here's our recalculation of the liability and Right underneath it. We're gonna say and here's how much we deposited for it And they should match because they should line up exactly because it's just we already it's a flat tax And we're just telling them what we withheld for the FIT taxes So then hopefully we don't have anything we owe and we just an information return We don't have to write a check or anything if it was done properly and that's it If it wasn't done properly, then we might owe money. We'll have to write a check Then on page 2 and or a separate form We often have to tell a little bit more detail about the deposit that was made In terms of the actual payments So then we may have to list out the actual payments in other words And that's basically telling the IRS. Hey, this is when we made the payments You should have a check or some type of electronic transfer close to these dates for these amounts And they can check them on their side given that and if there's a problem then we can check Our side see if they cleared the bank and that's how we would basically go go through and reconcile and see whether or not They have been paid so that will be of course done this process done four times a year We get to do that lovely process four times a year and then the quarterly is then if we add them up We can use to kind of reconcile to the yearly forms not the 940 Necessarily, but the form w2s and w3s will tie out in significant ways to the 940 ones The form 940 the yearly form seems like it would be the same You would think you would take the quarterly forms and add them up to the yearly form But that's not really what's happening the 940 is isn't a totally separate tax Which is the Futa tax so because it's smaller That's my interpretation or reason or guess as to why because it's smaller It only needs to be reported yearly so they kind of took pity on us said we'll only make you report this yearly Rather than on a quarterly basis and simulation and the simulation


In this presentation, we will take a look at a job cost sheet. A job cost sheet is going to be used to help us to track the costs of inventory or jobs to a particular job. A job cost sheet or job cost system could be used for a manufacturing company that produces inventory. It could also be used for a service company that's tracking, say, time that goes to a particular job, say a legal firm or an accounting firm that needs to track the time that they put in to a particular job would use a similar system in order to track those costs by job. In a construction company, oftentimes we're going to use a similar job cost system because, again, those jobs are all going to be different in nature. We'll have to track the costs to jobs. If we make something like custom, anything that's going to be customized, customized guitars or something like that, if we produce inventory, in other words, we're going to have the same kind of issue that we're going to need to be able to track the costs to the particular job. The inventory is usually the one that we work with in a manufacturing company that makes inventory because it needs to track the costs to job and has the added complication of dealing with inventory, meaning materials that we'll have to be dealing with. Now the job cost sheets are going to be a type of subsidiary ledger. If we think about all the job cost sheets put together, they are going to support amounts that are going to be on the balance sheet. In other words, when we have work in process, when we start to the work in process, the inventory account that's going to be tracking what we're doing in terms of the inventory for putting together guitars, and we're tracking the cost, the direct materials, the direct labor and the overhead of those guitars on the trial balance on the financial statements as an asset in inventory, then that number needs to be supported by something like a job cost sheet job cost sheets, multiple sheets that will be reporting and supporting that in a similar way as one, every account has a GL account, every account has a GL account and that gives support to those accounts by date of transaction. Some accounts need more than that. However, for example, accounts receivable, it's not enough to have a GL account. We also need to know that the supporting subsidiary ledger by customer, which customers owe us money so we can track that and hopefully collect. When we talk about the inventory account, we're going to break that out to work in process and finished goods. Whenever something goes into work in process, it's not enough for us to just know the date of the transaction as will be on the GL, the general ledger. We also need to know which job to track these costs to. So this is similar to tracking the accounts receivable by customer. Here we're tracking the work in process by job that we have, the job that we're applying this to. Now the job cost sheet could have a customer here. It may be the fact that we're making, we're assigning jobs, we're making jobs and maybe we don't have a customer. We might be in a system where the customer custom orders the job and therefore we have the customer that we're going to start to create the job for. And that's typically the case because if we're in a construction company, if we make custom anything, we're typically going to get the order. We're going to know the customer and then can create the job typically with a job number from it. But it's possible for us to make a job for something that we're going to have that on display or something like that and not have the customer at this point in time, right? But we would have, of course, a job number. We need a job that we're going to be working on. So it would be depending on the industry in terms of how these job costs sheets might be formatted. We could have the address, the job description, depending on what we're making. If we're making custom guitars, we might say the type of guitar that we're making in general. We might have the date of the proposed date, the date started, and the date completed on the job. And of course, when it's completed, that's when this job then would go from work in process to finished goods. It would then be done and we can make the general ledger transfer from what's in process to the finished goods. Now the job, any job cost sheet, no matter what we're dealing with, is going to have the three components unless it's a service company, right? If it's a service company, if we're if we're a law firm or for a bookkeeping firm, all we really need to track is the labor is the hours, the labor that we had. So if we work on bookkeeping, we need to know how much time we spent and who spent the time and what their billable rate is for any particular job. So we would have this and then we're going to have the overhead of like the office base and whatnot that we could we may include in a job cost sheet. So those would be for a service company. Of course, it's a little bit more complex for a manufacturing company because they're going to be dealing with materials. So if we deal with a manufacturing company, like making something like custom guitars, then anything anytime you think of inventory, anything that deals with tracking inventory, what's the value of inventory, its value is the direct materials, the direct labor and the overhead, all the other stuff. So those are going to be the three components of our job cost sheet, direct materials, direct labor and overhead. And then we're going to have to track that information in some way. So the direct materials we may track by the date that we brought the materials in, if we have a long job that we're working on, we may have multiple dates that we're going to have here, something like a construction company might have, of course, multiple dates of materials, requisitions, meaning we might have, you know, that's going to be the document that we're going to use in order to requisition materials. If we're in a large company, then we're going to have to get the materials from, you know, purchasing or the materials department, we're going to have to ask for those to happen, we're going to have to requisition those, we might list out the requisition number if that's the case. But at the minimum, we probably want the date and the cost of the materials per job. And then we're going to have the direct labor that we're going to have. And again, if it's a construction company, we might have multiple dates and multiple people at multiple different rates in that are working on a particular job. We're going to want the date. And then we're going to want the time ticket or some kind of tracking to a source document to be able to know how much time and what the billable rate that we're using is for these. So we're going to source these out again. And these time tickets are going to help us to know exactly how much to apply to these particular jobs. And again, this could get kind of complicated, because we might have multiple people at multiple different billable rates. And of course, a computer system can help us out with this. But at the minimum, we need the date and we need the cost that we're going to have for the hours that will be worked. And the hours worked, we might be charging just per hour on our direct labor. It's basically the payroll that we have here. We're processing the payroll and allocating the payroll not to an expense as we process it, but to whatever job we're applying to. And then we've got the overhead, which is always the most confusing part, both to us creating it. And when we try to explain something like this to a customer, how much it costs us, and the overhead, we're going to have a predetermined overhead rate. And here, we're going to say it's 160% of direct labor and shipping labor costs. And notice that it has nothing to do with labor in particular, but labor can be used as a way for us to know how big one job is compared to another. So for example, if total labor was 1000 for this job, and it's 2000 for the second job, that might be a good way for us to say, well, that means that we should be applying twice as much of overhead to the second job, not because there was more labor, but because the more labor indicates that it's a bigger job. So we're using direct labor as an indicator to allocate the overhead. We'll talk more about that allocation and how that works, how we get to this number here, but just note that the overhead is going to have to do with everything else that's involved. So if we make the guitar, everything in the factory. So the depreciation on the factory, the, you know, the any small materials that we use in the factory, the indirect labor in the factory, the indirect material in the factory, anything, utilities in the factory, anything in the factory. And then if we sum these up, then we got the materials, we've got the labor, and we've got the overhead, that's going to be our total cost. Now, if you look at this, you might say, hmm, this looks a lot like an invoice or like a bid that we might make on, say, like a construction company or something like that. And it is very similar, but note that this is tracking the, the basically the actual costs here. So this isn't a bid, which would look the same, but it would be before, you know, before we do any work. This is basically the actual cost as close as we can. Of course, this is an estimate over here in the overhead, but this is the actual cost. And note that a bid or an invoice won't stop here because this is only the cost. We might include this in our invoice. We might tell our customers, Hey, here's our invoice. The materials cost is the labor cost is the overhead cost. This, this is our best calculation of what the cost is. And our markup is whatever it is, right? If we have a 30% markup, we might say that then how much are we charging you 3266 times a 30% mark 1.3 and then get the amount that we're going to bill. So this might be the start to the bill, in other words, but then we're going to say that based on that, we're going to give our markup. And this is the actual amount that, that we might have say, if we were using this to create a bill. So note that, of course, if we had a process in a construction company, if it was a big job, we would probably set a price at the beginning based on an estimate that would be similar to this, but it would all be estimates. And then we might tell our customer that we're either going to, you know, abide by the estimate or we are going to make adjustments if the costs run over the estimate. And then once we have the end product here, here's the end product, here's our end cost. We might use this then for the invoice, basically, and mark it up. So this looks similar to the invoice, but this might be used for invoicing a similar type of process, but this is going to be the actually used for the allocation of the job. What we will definitely use this for is when we sell this, if this was a guitar or something, if this was a job, once the job is done, once we sell the inventory at the end, then we will debit accounts receivable or cash or credit sales, not for this number, possibly for that other number that we just looked at. But then this number will be used to debit cost of goods sold the expense on the income statement, the cost of the inventory we used, and then we'll credit the inventory lowering the finish goods inventory by this amount. Also note that this is only one job here. So when we think of the working process account, what's reported on the balance sheet in working process, it's going to be the sum of all these jobs. So this would be like one customer, this amount would be like similar to one customer on the accounts receivable subsidiary ledger. And we'd have to add up all the customers to get to the number on the balance sheet. This is like one job on our job sheets. And we would have to add up all the jobs that are open that haven't been finished yet in order to add up to what is being included on the balance sheet in working process.


British Duchess Meghan has created an animated family series for streaming platform Netflix that she also is an executive producer of. Her production company said on Wednesday, actual productions the company formed by Meghan and her husband Prince Harry said in a statement that the series would be centered on the adventures of a 12-year-old girl who is inspired by a variety of influential women from history. The series called Pearl is one of the first to be announced by Netflix and the British couple, formerly known as the Duke and Duchess of Sussex. They struck the deal last year after they quit their royal duties and moved to California. Like many girls of her age, our heroine Pearl is on a journey of self-discovery as she tries to overcome life's daily challenges, Meghan said in a statement. So you get notified about fresh news updates.


Do any of the following sound like you? You believe that the best defense is a good defense. You suffer from debilitatingly intense claustrophobia. You live in a world that has suddenly been overcome by an inescapably encroaching and prolifically contagious plague that requires you to maintain a distance of greater than five feet from any and all living beings to ensure the safety of yourself and others. You have arms that are a few inches longer than average. If any of those remind you of yourself, you're in luck. Because in Pathfinder, there's rules for that. Today, on a very special episode of Terrific, we'll explore how to be a responsible member of society without totally screwing over your party's action economy. That's right, it's time for social distancing through reach weapons. To kick things off, let's just figure out what we're talking about when we say the word reach, because there are two kinds that we'll need to work with. The first refers to a creature's natural reach in combat, which is simply all the different spaces on the combat grid that that creature can make melee attacks into. For example, since your typical small or medium creature has a natural reach of five feet, they can make melee attacks up to five feet away. That is, into the squares immediately adjacent to them. But ah, you say, that's not social distancing. The area within five feet of me is very exactly the place that I do not want to have anybody being in. Is there no way for me to be an effective tool of violence for my teammates without breaking local city ordinances? And there is. It is our second kind of reach. Some weapons have a special quality called reach that doubles the range of a creature's natural reach. So our same creature that used to attack five feet out into adjacent squares can now attack enemies that are 10 feet, two squares away. This does however, commit a cost. Because these are usually long, unwieldy things like spears or glaives, reach weapons cannot be used to attack enemies closer than their new extended range. This results in an oasis of safety for attackers if they can get into the spaces directly adjacent to you. A kind of donut of death. So let's see what we can do to make that a really, really big if. Tactic A. We try and bump our natural reach even higher, so we have as much space as possible to take out on-comers before they can get inside this proverbial bagel of beatings. As some of you might recall from my very first rules video, one way we can get a bigger natural reach is just by becoming a bigger creature. Large characters threaten enemies both one and two squares away to start with, and reach weapons affect that range proportionally, for better and for worse. With something like a glaive, a large character threatens enemies 15 and 20 feet away in exchange for turning their original range of one and two surrounding squares into a vulnerable fruit loop of free loot. Still, that's not only a chance to strike down foes while they're twice as far away, it's twice as wide of a space to do it in. We also have options that will at least temporarily expand our natural reach without increasing the size of the not-so-cheery-o. The most straightforward way is with the spell Longarm, which, you guessed it, gives your character a chance to reflect thoughtfully on Thomas Hobbes' philosophical treatise Leviathan, in the role of the individual in promoting societal safety through compliance with it.  Specifically, you add another 5 feet to your natural reach for a minute per level. The combat feat Lunge does the same thing if only for your attacks on your turn. On the equipment side of things, we have the Longarm Bracers in Pliant Gloves, both of which once again add 5 feet of range for a certain number of rounds per day, this time with a tradeoff penalty to your attacks. A quick note on how all of this math works. It may seem daunting to try and keep track of so many different kinds of increases and how they multiply or add and in which order, but luckily Paizo put out a clarification that gives us a very clear sequence. First, take note of your natural reach as determined by your size, enlarged or not. Second, factor in your reach weapon to double that and set up your lifesaver of life ending this. And then last, add whichever and however many of the static plus 5 increases to the outside of your range as you like. Alright, so now that we've got a huge and well-defined personal bubble, what do we do with it? Obviously, of course, we can just enjoy the honest work of picking creatures in that range and hitting them with pointy things for damage, but let's stream bigger. For one thing, we are in prime position to make use of some interesting area denial feats. Combat Patrol is a feat that lets us trade attacking or moving on our turn for establishing an even more massive attack range during everyone else's turn. The idea here is to set up attacks of opportunity against enemies who otherwise thought they were safe. You can interrupt a caster, skulking off to the side by forcing a spell check, or since you can always choose to attempt a trip, disarm or sundry in place of a melee attack, we can keep incoming melee fighters defenseless and at a distance. We can even move as part of the action, setting us up for next round's traps. A good late addition to this strategy is the feat Pen Down, which gives us a chance to halt the movement of enemies trying to use withdrawal or a 5-foot step to avoid provoking attacks of opportunity. We can even make use of our vulnerable adjacent squares by stacking them with friends instead. Bodyguard lets you expend an attack of opportunity to aid an adjacent allies A-C when they're being hit.  Imagine, standing surrounded in the middle of a cobalt encampment and in 6 seconds of legendary violence, cauterizing an entire grove of family trees. Your neutral good alignment may take a hit, but I mean, come on, right? Live a little, jeez. Tying all of this together as a single package doesn't take much more work from there. This is obviously a very feat intensive build. Along with all the stuff we've already gone over, there's a number of notable utility and prereq feats to consider. Combat reflexes is a must since we need every attack of opportunity we can get our hands on. Mobility is needed for combat patrol, plus all kinds of things really, and the recipe for a whirlwind attack is notoriously long all on its own. We also almost certainly want to pick up phalanx formation to help our buddies from becoming burdens. Anyway, all that is to say, we are 100% picking fighter as our class.  Being human gives us flexibility not only with our feats, but also with our stats. We'll want to be pretty heavy on both strength and dex, with the goal of getting to the annoying 13 int we need for combat expertise by level 6, either with a headband or our single stat point boost at level 4. And there you have it folks, the perfect way to let everyone within 35 to 40 feet know that social distancing is not just a helpful suggestion, it is a promise. Until next time, keep your friends far and your enemies even farther. And this is the part of the episode where I talk about the last episode, which was our Ziya and Rakan rules show. Y'all had a bunch of great comments on that, a lot of them were asking for other League of Legends characters, and I'm sure we'll get around to that. A few things that y'all had suggestions for, everybody had good ideas on what race they should be. I ended up picking variant human because feats are good. But it kind of worked, I kind of made the lower fit, and then the same thing Rakan was in else because it just happened to fit that rule real fast, but consensus seemed to be that they should be, um, ericocra, because they are bird people, and I think that checks out, they're bird people. Other things people said, somebody mentioned switcher, I don't know anything about switchers, shifters, shifters. My line producer is telling me that it's shifters, so that's why I don't know anything about switchers, it's because they don't exist. Other things people said, I saw a lot of you talking about how you didn't even necessarily like D&D, but you were here and you liked the content because it related to what you did know, that's awesome.  I was one of them because I knew nothing about League of Legends, so this helped me learn some of that. And then Ricky made me play it, I'm terrible. I'm really bad. Last thing, somebody mentioned, they would really like to see more graphs and bars and like informational content in the graphics. I will be doing more of that because I think it's very helpful. Anything fun you see in the editing, that's all Matlock. He does the cool stuff. I do the charts. Anyway, if you were looking to actually watch some D&D, you can watch AlterD, it goes right here on Door Monster. We have two episodes up, we have a third one filmed, we'll be getting that up when we can, and you can check out Ricky's fifth edition podcast, Kilnspark over on our podcast channel. We have a bunch of those episodes up, they're all great, they're a super blast of film and playing and you'll like listening to them, so go check them out. Go, go on, shoot.


What's good you two this is what you were back at y'all again with another video man If you're new to this channel make sure you hit that like button come in subscribe make you click post notification So you will be notified anytime I drop some heat and today's video I want to present to you guys my brush palette for Procreate and this brush palette is actually stout brushes and it comes with 10 Faces man, so you you guys will be able to purchase this palette And follow along with my tutorials because I will make a tutorial for each one of these Faces you see in this video teaching you guys how to shade and add shadows So you don't have to worry about drawing a picture you can strictly focus on the coloring and shading part So let's jump right into it.  I should have started from the top to the bottom But it's all good. You know I'm saying we got Frankenstein you feel me Let's see what else we got off in here We got this is my favorite one Just got an anime vibe to it. It's my favorite one You know I'm saying And just to give you guys a glimpse on how these actually work you gonna be able to dame Drop color off in them. You know I'm saying and we get to work man Yeah, feel me and the brushes are in the link below and I'm selling them for 335 $3.35 man. I want everybody to be able to afford them get your hands on them So we can get to this grind man. I can teach you guys how to level up as artists You know I'm saying we got this one need that There's we got in this pack We got this You know I'm saying we got some cool brushes man Very cool. So just like I said the pack come with 10 faces 10 faces and we will make a tutorial to each one of these faces man You feel me? You gonna make a tutorial to each one Delete that Did I click this one? Yeah, we got a lot of faces in here man TN TN faces man, we're gonna make tutorials too. So if you would like to purchase and Be able to follow along with my videos that I'm finna drop Go ahead and click that link in the bio below and get ready to watch these tutorials I'm finna be dropping throughout this week. Thank you guys for watching make sure you stay tuned More heat coming soon and we out


What's going on everybody? It's your boy Christopher Sliman, Sly Guy Fitness coming at you with a new video I'm here with my boy Q today, and we're gonna be talking about a leg workout for some huge legs Say what's up to the people Q? What's going on YouTube world? My name is Q. I'm here with my buddy Chris Yeah, we're just here to give you a quick Introduction and some workout tips on our killer cuts episode 7 leg workout. Hell yeah, so Let's get started right away. We are gonna be doing some front squats This is now some footage of my boy Q trying to kill it right here What I like about front front squats personally Q is that how much they hit quads dude I think that it's very good to have variation when you do workouts like this What do you think? Yeah, I definitely and I would say too just for this workout I prefer wearing the belt too because especially for front squats I definitely like keeping my chest up and the biggest thing is I try to visualize having all three parts of my foot Firmly on the ground having my first toe my small toe and my heel trying to make sure I just try to go through the workout Go through the range of motion hit everything I need to do and get that killer burn Okay, and you know as Patrick star one said you just got a firmly grasp it I'm just got a firmly squatted firmly squatted My boy Q was just telling me some some good shady was like everybody masses in session From the master of business himself don't sue me for that But yes, you can see I'm hitting squats and You know, I got the Iron Man socks on because you got to pay respect to the real heroes out there We tried to go up with trying to get heavy Something that you really want to do with these like workouts guys If you definitely want to go heavy, don't be afraid to go heavy as long as you have a spotter Then you know worst comes to worst you can drop the bar Definitely want to go with heavy weights and low reps How cute I would say yeah, it depends on what you're what you're really shooting for for the leg workout Definitely what we talked about before this leg workout was yeah, we're definitely gonna go heavy shooting for you know the 46 rep range Good rest in between our sets, but just make sure we're just hitting our Hitting our four to six as much as we need to take in the perfect time to rest and just keep hitting it Yep, exactly and something else I'd like to do when I'm working out for sizes I like to take longer breaks in between each of my sets I'll usually take about 90 seconds to two minutes to make sure that my heart rate settles down I want to make sure that I am just really training for mass and that I am not trying to do any kind of cardio which You know could even be considered from the What am I trying to say like it can be like you know you keep you keep your rest time short your heart Your heart rates elevated and you're gonna keep it up Now might I ask what in the actual are you doing here, dude? What is it?  I'm working out? Yeah, dude see I'm just trying to try to put myself in that situation of like I just killed that solid that camper who's just been popping me for the game three minutes You know prepped up behind him hitting with that good assassin strike, so I had to give him a couple bags Yeah, yeah, man Quick to two to three sets six to eight reps of quick bags, you know quick one one leg at a time Give you that perfect That internal muscle grind on top of you know improving your tea bag game at the same time, okay? I respect it. I respect it and let's see next up in our workout sash was the leg extension I really really like this machine. I think it's one of the best for completely targeting the quads This was definitely a quad heavy workout as you guys saw we did hack squats, too And I I personally think hack squats put a lot of emphasis on the quads and kind of on the knees, too So you know, there's there's a lot of ways to train Sometimes we'll do hamstring focused workouts. Sometimes we'll do more quads speaking of hamstrings boy Q's killing it on the hamstrings over here Yeah, and for this leg machine in particular I really like the fact that for you can hit your hamstrings, but you can isolate one leg at a time See like if you do double leg kickbacks or you know try to do any other type of hamstring workout You're not really able to isolate the hamstring muscles in particular And that's why I really like in this one You can really squeeze down keep your back straight focus on the concentric curl of your hamstring and just really focus on the Tightening of your glutes as well as the posterior part of your inner knee and you can see here like when Chris is doing it He's holding on to the to the hand grips, but he's really focusing on as he's coming up from his wall Whoa, whoa, whoa? Yeah, what's coming up from this contract? What are you doing? And as you can clearly see from the cake that we have here, he's squeezing at the very top He's just making sure he has pure muscle isolation, which is really good indication that you're hitting your hamstrings hard on this Okay, I see I don't have a machine like this at my gym So the first time I hopped on there and I felt like my tendon move up. I was like, oh, oh god All right. So last up I just wanted to show you guys this footage of my boy Q and his Greek God calves So anybody who's watching this just know that you will probably never achieve this level of caffiness in your life Well, don't even talk before this workout in particular I think that most people when they do this specific type of work I they just try to go as heavy as they can, you know They just try to do a quick 8 to 10 just try to put on yeah me On in front of people, you know, I feel like if you just hit some lighter weight Just do a quick set of 20 to 25 to warm up You really start to notice what muscles or what parts of your calf are weak once you start doing a good 20 to 25 Just lighter lighter weight in particular for this workout. I'm not saying for legs in general just for the calves in particular


Hello, this is Jane Houston. I'm one of the midwives on the VIDM committee. Birth equity to me means equal access for all people and families around the world, wherever they may be, to the best midwifery care. Hello, my name is Linda Wiley. I'm a retired midwife educator living in Scotland. What birth equity for all means to me is that all women, birthing people and all those involved in the process of birth all over the world receive good quality education with which to make empowered decisions about pregnancy and birth. Hello, my name is Chris Woodhouse and I'm a VIDM committee member. For me, birth equity for all means that everyone has the information and the means to make informed decisions about their childbirth experience, that their wishes are respected and followed and that any support or intervention must be from informed consent. Hello, my name is Ali Anderson and I'm one of the midwives on the committee for the VIDM. Birth equity for all for me means all women having access to a trained midwife to support and advocate for them through their pregnancy, labour and the postnatal period. Hello, my name is Karen and I am from Cape Town, South Africa. For me, birth equity for all means compassionate individualised care by a trained professional. My name is Raquel. I am part of the VIDM committee. So what does birth equity for all means to me? Well, it means that we need to ensure women have access to maternity care services. That means with a midwife and also an interdisciplinary team that would ensure women have the safest labour and birth. I'm Cecilia Jevitt. I'm a Canadian and an American midwife. To me, birth equity for all is assuring that resources are distributed across communities fairly so that individuals and their families have the support and the health care that's needed to give them the sort of birth that they want. Hello, I am Susanna Coo. I'm a Canadian and a Peruvian midwife. For me, birth equity for all means for all pregnant people to have access to respectful maternity care and they have the option to have a support person with them. Hello, my name is Halime Amosa. I'm a midwife from Nigeria. I'm a uni lecturer and I'm also a member of the VIDM committee. I'm currently based in the UK undertaking my PhD studying the wellbeing of the Nigerian midwife. For me, birth equity means when all women around the world have access to highly dignified and quality maternity care or through their birth experiences, meaning during the antinatal period, the intranatal period and the postpartum period irrespective of their colour, the race, the tribe, the religion and the socio-economic status of their socio-economic class.


Hi, this is Jack Lipton, and this is Critical Materials Corner. And I'm Byron King, and I've been following Rare Earths and minerals for many, many years. And today we're going to talk about monazite, which is one of the most important minerals out there when it comes to the Rare Earth space. These are the things you need to know. And today we have a very special guest, Fred Kozak, who runs a company called Apia Rare Earths and Uranium, located in Saskatchewan. And it's one of the hottest Rare Earth deposits you will ever see anywhere. And it's totally investable. Gentlemen, thank you for having me on the show today. I appreciate the opportunity to talk about Apia's Rare Earth deposit in monazite, Critical Materials Corner. Monazite has always been the most desirable ore of Rare Earths. It's it reports as the highest grade material. So naturally, that's the one you want to work. However, it's radioactive. It always has been. Thorium is always included in the monazite composition. And usually you find uranium. So people have been putting it on the back burner. Recently, the Chinese started buying monazite like great all over the world. They licensed China nuclear, so on. China nuclear, the only site in Asia that can handle uranium and thorium. Uranium is a payable. You make money selling uranium. Thorium can be stored only in a legal facility in China that's China nuclear. So China nuclear is licensed to buy 30,000 tons of Rare Earths contained in up to 50,000 tons of monazite per year. So what's going on? We're sitting around here with our thumbs up, you know, where I'm saying, gee, you can't do that. It's radioactive. Guess what? Of course, you can do it. We've been mining uranium here for a regenerate. Canada is America's number two supplier of uranium. So we can't do it. Where is it? Saskatchewan. Where is that? The Athabetsk Basin, most famous uranium deposit North America in Saskatchewan. Saskatchewan, the most mining friendly jurisdiction in North America. I think it's number one or two in the world. Let me jump in here, Jack. Thanks. Let me just amplify something that you said. Geologically, geologically speaking, I'm not going to give a big geology lesson, but this is what you need to know. Geology 101 on monocyte. When rocks metamorphose and when they melt or when they entry, the very, very, very last thing that happens is these little exotic elements are all left and they haven't formed any of the other minerals. And you wind up with these monocyte, these deposits with monocyte in them. We're talking about this stuff like it's common. It's not. It is very rare to find a monocyte deposit. And it is extremely rare to find a really, really good monocyte deposit. And that is why I like Apia because it has found this incredible geological phenomenon. There might be a few others in the world, in Antarctica, in the remote mountains of the Himalayas or something. I don't know. But we found one in Saskatchewan, and that's where we're at right now. And you've got the grade and you've got the scope. You've got the minerals. And it is a very underappreciated story, in my humble opinion. OK. I would just add to what you have both said. Thank you, gentlemen.  Is that the rare earth, at this point in the world, we can only supply the current demand for rare earth elements. So everything that's being made right now, there's no extra. What is critical here, and no pun intended, what is critical here to note is that monocyte, as compared to bassinocyte, has almost 50% more rare earth elements in it, and the critical rare earth elements, the ones that we need for the metals and magnets. So that's why this monocyte deposit, on a pound per pound basis, is so important to the production of rare earth materials. And it's a big deposit. It's very rich in minerals. These particular minerals have the elements that are the pay. They have the magnet elements, the light bulb elements, the things that people need. And that's where we're at. It's also in the right place. Not only is the Saskatchewan easily accessible everywhere, it happens to be the one place in North America where uranium and thorium are considered to be like milk and honey. It's just, you know, that's the best thing we've got. So APIA is ideally cited. It may have a deposit that's world-class and it's ready to go. It's because even the government Saskatchewan, rather than talking about it like some national governments, is actually doing something. They're going to extract your rare earths. They're going to process them downstream. I mean, it couldn't get better. So people need to understand that APIA is the future. OK, well, that's it for today. Frederick, thank you so much for being with us. This has been a great discussion on monocyte and on APIA. And we wish you the best. And investors out there, if you want the best, you should really take a good hard look at APIA. Thanks, Byron. This has been a great opportunity. And we're very excited about our monocyte deposit in Northern Saskatchewan. Thanks to everybody. We're going away right now, but monocyte is not. Keep that in mind.


All these boots to that movement speed No I'll take a minute. I Vitter to take them Farewell farewell yourself. Why do I keep this stuff? Be well be well your face is well Don't talk to me like that. Like, you know me telling me to be well. I need some portals, man It's going on with this Outer Gems couple of essences With a partridge in a pear tree Let's go Tell him a wanna wanna. I remember lastly it took me four. No, it's like six acts to find him I had seen no Haku's like six acts. It was so weird And he's usually everywhere find that karuiz Spirit is the froggies Baron at sparenance Baron at sparenance Kill the baby crab is Saving my quicksilver for the escape That's kind of funny Doesn't matter trying that. Let's get out of here. Are they all dead? No, not dead. They're just fighting move What some of this I Bring tidings of great zombies. Oh Let's get some of this this Hershey's kisses 42. We're definitely going in now Greetings Yeah, Haroldo Haroldo Haroldo purity is gonna be nice. Can I craft? another I Don't have any as a right. I need to Know you could do that Wait Alright, so I want to go here Let's go So I have to have to blow up a wall I have to find a wall first So I don't know what they look like yet. I thought that was one over there, but apparently I was wrong Transmutation or I will die for you. It's like I'm just joking do my zombies don't lose health in the dark Oh, this is that's gotta be it. That's gotta be a chat. Oh No, I hit seven I don't know these walls look like Like seriously, I don't know what these walls look like all my minions do their thing.   I Probably could teleport from the outside things that we're going in and then teleporting and now I can tell it to go up Let's go. Let's do this. Let's get their first treasure chat. So you said running in front of it makes it go faster Oh, it does Was it a crash the desktop? Oh Was a was it a lock up because I had it I just had the CTD. It's just the game just poofed Man, it's bill is so strong for this. Thank you for the portal scrolls Sure, you are your jerk Kray. Oh, there we go. I lost my Zambies you Stay there. Okay there Boy So my treasure chests can't teleport there. Why not was it here is here Invalid empty file name we're trying to look up the delve map.  I did the same. I mean should I should I portal? Is that how it stays? Because everything else a path of exile says the loot should stay. It's like weird Wow, that's weird, man.  I'll have to click this. No that chest is locked. All right So that's the thing that's locked here and here we go Some summon the weapons how appropriate it shanker be shanked It can make sangria in a turdly loot decisions chat. I mean in this case I can take everything but it's like I Kind of want the decks That has more life regen I keep it around like this Even that hmm, I will open the chest I got these these these these crude weapons. Oh, come here I think I have what one light now. I have two lights, but I have no dynamite It's like what's the point? Two lights and no dynamite partridge in the pear tree. All right, let's go up to where I can't go there Can I can I know that's blocked off? So we have to go here. Let's go this ring.  Oh This is an arresting up out.  Can you like go away now, please? Whoa, I don't have holy relic summon on me. Yeah, I think it died It was and then oh, I know what I was doing I was hitting W instead of no, it's a instead of W in one point and that was like I'm hitting the wrong button I probably unsummoned it and forgot to resummon it That's probably what happened I'm gonna have to guess global physical damage is probably better than Life regen and all this stuff Right probably Is that actual wall though? I mean she like that'd be a wall And then you can like go in there and get the treasure because I blew that up before and it was like nah, man Nah, man. All right zombies. Let's go. Where's the interaction point? I just got these armor thing. Oh, you don't have to interact. You just get this stuff. Oh Wow, that's some good stuff there That is so good keep it in for map All right, I guess we're going out here You need to update it make sure you update path of building mine. It's fine Like try my path up try my pace been Do escalation point build and try mine and if it still breaks then you might you probably should reinstall Cuz it that that pace been from Ziggy work fine on Worked on mine So the Ziggy one works for you didn't the people you're getting a The pacements from may have used an older version Or something, I don't know You think it'll be backwards compatible though, dude. I can't wait to get battle skeletons on this It's just like suddenly an army. This is such a cool effect. I Wonder if it looks as good if you if you don't use the new lighting because that blue hue hue hue hue Hue hue hue looks really good Dude, do you see this? All right Is that the first time in this game? Where you have loop vacuum and path of exile? I'm just Like how that as a right just like that sucked to me. I don't think I've ever seen that in path of exile Like that's the first time loot is automatically just sucked up. Are we gonna get universal vacuum and path of exile in 2018? 2019 perhaps Hmm interesting Oh, we've already been here Start there move here to stare and then you can set up filters for what you automatically vacuum and don't oh And that'd be lovely Clip this and this idea comes about and becomes an actual thing you like want to call that in 2018 by the way You ever been to one of that TV twitch that TV slash one of slides YouTube that calm slice one of slice Instagram that Slash one of you ever been that guy that 20.com slice one a guy. He called that back in 2018. I Was there?  I am no beast of burden. No If I leave I lose all the sleut by no physical damage Reflect.  I mean you had enough Space. I I guess I'm done. I'm at the eight azerite Well, I forgot this a power ring Yeah, so we'll zoom so that way I can't cuz I'm selling Boop-boop-boop-boop like mine better with these go away. There's so many belts and ting Bye All right, so we're gonna use that so that Everything else goes Iron hat and his buddy Welcome boy All right, so I have 21 azerite. We're gonna craft a single bomb All the azerites gone When so where that where that come in? I don't know the climb The climb probably reset by now. Oh, yes, it did. There it goes. Everybody's back. Oh, no, it didn't reset. I was down there a while Interesting it didn't reset Huh, I wonder if they extend the the timeout when you're down in the mines a mind of I call it a mind It's killed dude up here Where's the prophecy girl Twisted spider thorns from a turbulent tortoise. All right, so we go over to here and then go down to sacrifice The sacrifice You think it's technically the same instance. I don't believe it No reason at all. I waste my my quicksilvers by the way. I Recast them like way too early than I'm always out. Hey, buddy Thank you for your patronage Go to town girl Hurry up. I'll warp warp tongue from a wallowing wallaby Hello Clarice In this cage evil clothes at the bars and howls for freedom and I have no pants What in gold's name is that smell? Well put on some pants and they'll go away capital Las Vegas And that's what Fire damage and lightning damage many splashes something tells me Hey girl fate.  I haven't made it past the ledge.  It's just part of the game You know fight Wait. Oh Thanks, there we go. I was like, what happened I unequipped my weapon and I lost my Zambies and my Relic bum bum bum bum bum bum bum bum bum Wow, the zombies just like deleted that Necromancer Just the music from finishing the hunt Randomly It's like we're gonna have your hideout first. I am level 11, but you guys will surpass me. I guarantee it It all


Don't go to prison. You're thinking to yourself though Corey. That doesn't affect me. I am in no danger of going to prison But do you know why people go to prison because of frustration? What do you mean Corey?  Do you know what people sell drugs? Do you know why people steal money out of economic financial frustration things aren't working right?  So keep doing the right things at some point in time whether now or later God will reward you amen