Hey, everybody. This is Christian Buckley and another we're doing another collab talk tweet jam follow-up So the the discussion this week was about building an employee experience platform of course following on the heels of Microsoft's announcement about Microsoft Viva and I have a fellow MVP here We're going to talk about who participated in the tweet jam and get her thoughts. So Heather. Hello Hello, Kristen.  Sure I'm Heather Severino. I'm a Microsoft MVP for office apps and services with a strong focus for Microsoft teams one note and one drive I'm also a Microsoft certified trainer and a Microsoft certified trainer regional lead What that means is that I help a lot of organizations and companies Learn about all of these technologies like Viva and everything that's coming out with that and how they can adopt those and be More productive and efficient with those and I'm coming to you from a little chilly and sunshine Central, Florida today. I'm near Daytona Beach Little little chilly. So what it's in the low 70s It's actually in the 50s. It's gonna get down into the low 40s tonight. Okay. All right.  We're very fortunate. I feel bad for everyone in texas and other parts of the us Well, uh, so getting into this it's interesting and having conversations with the product team And I know it's mvps and sometimes we get access in and hear about things in advance But you know some of the feedback, you know people say well, we don't know enough about it And it's like look the announcements just came out And so it's natural that in the forthcoming the weeks and months ahead We're going to get like an adoption dot microsoft.com resource page for viva and and more details around each one of those And I know that there's info that's coming out on each of the individual the four components Inside there, but I think that the and my my goal of the tweet jam was to talk about Not just the individual aspects of the four pieces that make up viva But talk about the broader the idea of building that employee experience that truly that platform And and so that's kind of what the focus was a little bit more And so let's just jump in with question one I asked you what aspects of microsoft viva are you most interested in using within your own organization? Yeah, well, of course my answer is everything that has to do with learning, right? I mean anything that we can do to skill up a workforce and make it easier for them to get to those resources To help them in that moment of I need to know how to do this or this isn't working right for me That's a big win and so bringing in learning management systems and bringing in Things like linkedin learning right into microsoft teams again We're kind of building on that central hub of saying This is like the one place where you can not only get your teamwork done your personal work done But you can also learn right so you've got all the resources you need right there without having to do that App to app switching and the context switching that goes along with it Yeah, and it's and again you have people that are excited about I mean there's a lot of SharePoint people that are kind of records management and knowledge management background that are very interested in The topics of the project syntax related things you have people that are very community related or Excited about the kind of the yammer integration pieces with connections And you know but the across the board You know the the ability to better surface information in each of these areas That's kind of the key to this Yeah, and for each industry and for each role that's going to vary right so having the capabilities to kind of Focus on these things. They're going to really help someone that works in financial or You know these things are going to help with the higher education space. So yeah, I think I think having the capability to kind of bring what Well question two um, it's something that I was very interested in knowing because Because a common question that happens microsoft makes an announcement about something And if it's not yet available and obviously there are pieces of uh, you know most of viva is available Some preview. There's some things that are out there. They're they're currently selling licensing around Um, people are saying well, what else could I do to get ready for it? What what's kind of the pathway to To going it's not just like it's a set of features that I just go flip a switch and turn on There's some pre-work that needs to be done. So question two is what can or should customers do to prepare for using microsoft viva Yeah, so if you think about it like any microsoft technology, you know, if you're bringing microsoft teams in there's a lot of things You need to go and get the settings just right and the security just right right share point same thing So we have to think of viva that way too of what do we need to do to make sure that we've got all the permissions And policy setup correctly that we're turning things on and off that are needed But even bigger than that I think is the adoption campaign. So you really need to focus on What is relevant to our workforce and what do we want to focus on adopting first as we roll this out And how are we going to approach that to make sure that they're getting the training that they are going to adopt and use it As much as possible. Uh, so there are a couple resources. I has shared which is like an ebook Headed in the tweets and have to go back and look at what it was called But I think it had something to do with workforce There was an ebook and then tech community has some great resources on that too There's a lot of stuff that you know people are sharing around that It's uh, you have to remember this is it's funny that we have to say this out loud, but um deploying a new technology a new feature Doesn't suddenly magically make people Adopt or get more engaged within a platform And so it's the the amount of work that you put into something It has a a very direct effect on the value that you see back out of it And that's certainly the case case here. I mean my thoughts too or that Especially again, we'll look at like topics as an example or in learning. It's not like you You have this new capability You still need to go through and do kind of a like what's an assessment of what's a catalog of all the content that we have All the training that we have the training plans and by roles and all those kinds of things That you can start mapping those things out before you have the technology in place And so it'll make it easier to go and kind of build those things out know What you want to do and what your plans are for when you deploy the technology Similarly for the topic cards, uh, like you you need to go through and organize your data and the various the content types around You know, what are the kind of the templates that we're going to build around that we want these topics to be able to go and Pick up and and utilize so a lot of that curation can start even before you deploy the technology Yeah, you definitely don't want to overwhelm them So being able to kind of turn on which courses or which learning paths do you want? Can can be a different way to make sure that they're seeing what they need to focus on or what's relevant to them that day right Question three in your opinion. What is the target customer profile from microsoft viva? Well, yeah, we had a lot of a lot of discussion around this one Yeah, we did I remember seeing some of the tweets on I don't know so much that maybe A contractor, you know a consultant or a small business may adopt it so much as maybe the larger enterprise businesses or corporate environments Uh, but I really see that it applies so many different places that we may not think of from construction Right, you might have project managers that are managing a lot of different construction jobs And so having all of these things in one place to be able to use topics to find information That's relevant for maybe another project that can help them with that one That's key and then other spaces like legal and financial and education and health care so I think it's really role-based and industry-based that it It's going to cover so much so many people that can benefit from it And we're going to get more of those uh those those vertical based those industry-based examples As companies start deploying that I think that'll when you start hearing those real world stories And this is I I think the the lesson here because you saw some people respond and say wow It's really just like giant enterprises. I'm like no what one thing we've learned about knowledge management and collaboration technology Is that size of an organization? Doesn't necessarily identify like the complexity of knowledge management information management You could have small you could have a 25 to 50 percent organized a 50 person organization That could have very complex information management needs and that could be a great fit for so just depends on what you're doing Yeah, when you think about the time that might be wasted too looking for that information Especially a smaller workforce The time that they're getting back to be able to work on those more productive things or higher value things That's really key. So yeah, I think it doesn't really matter for size Well, I think and this may come up again later, but you know another another thought too is I made a comment about the You know for all the money that that Given the pandemic that we're experiencing globally the amount of money that's being sold is saved on On our location. So a lot of companies that have said, hey, we're either in partner and whole Going to remain remote And you know, and I know that depends on role and industry But there's a lot of companies that are thinking we can really cut down on On the spend for office space For this kind of this new normal, whatever that is If you're spending less of for a smaller organization is part of my value prop pitch here But for a smaller organization if you're spending less On the physical locations You need to spend more on the digital locations. You need to make it so more more useful more, you know Tied into how people are working. So yeah, you can't just uh Think the out of the box whatever the technology is, you know out of the box is rarely going to meet the ongoing long-term needs you need to then fit it within the culture of your organization So spend less on office space spend more on your digital spaces Completely agree Um, all right. So question four. What are your thoughts on microsoft viva as a brand or viva love microsoft I was just saying should we say together? Uh, and how does it fit with the office 365 and microsoft 365 brands? And I was wondering too, I think somebody brought up offline says, how does microsoft viva translate into other You know because there's the word for viva Uh, you know in other languages that's not viva, of course, it's a brand name So it would be microsoft viva in every language But again, there's a when you're using common words and the way that it translates and is used and looked at But what do you think of it as a brand and how does it fit? I like the name I out of the gate Almost think that it does need to be and maybe eventually the name will kind of morph a little bit But something that does tell us that this is more about employee engagement Um In some capacity, right? The there was an offline well not an offline but a little side conversation that a couple of us were having In the tweet jam about there are other things that are named viva So there is a platform a biotech platform that's veeva And then I think there's like insurance medicare kind of companies that also have the word viva and the papers out Yeah, but industry and it could be a little confusing, but but I do like the name. I like that it's short. I like that it's simple But how does it mesh in though? I mean when you talk about like you don't go in now and say well, we're not deploying office 365 We're not deploying microsoft 365. We're deploying microsoft viva like no microsoft viva is subset of microsoft 365 of the overall platform Office 365 still exists So Like so that's more on like that side where it could be confusing Of you know, what do we have in place? What are we actually doing? Yeah, I kind of see it like a delve or Yammer or office graph like some of those things where there might be some apps or might be some services What is it really? How does it plug into the whole microsoft 365 ecosystem? I mean I get it We work in technology. We probably both kind of get what it is But for that end user, I could see where there might be a little bit more Of an explanation or a way that you'd need to to introduce it right so it's uh, yeah, so I mean look Microsoft has done this before and there were there are some brands that kind of merge delve is a great example Like delve while it's still out there. I mean it's there's not the hype around it Sorry product team members that are like, oh, yeah, delve. We're still out there working on stuff But the majority of the delve functionality of what it is It's more of a native experience that's being built into the multiple workloads And so it's still it was more of like an initiative That it was a product You know location and so I look at viva that way whether viva a year from now or two years from now We're talking about viva When I hear viva, I look at that as that is a layer of capabilities that it's extending You know the out of the box microsoft 365 experience so that the You know the the logos and stuff which are great Out there, but you know and the the branding the name of it of that itself Is less relevant because it's still about Microsoft 365 Yeah, I agree. I mean if you approach it that it's all of the things You might already be familiar with or you may have been Exposed to at some point like my analytics or insights or different things that indulge that you are able to kind of Find people that work on common projects with you. It's all those things that you already have It's just that it's being packaged and brought into That hub that space that you can work with it in teams and elsewhere right none It's uh, well, we'll get into it a little bit more with some of these but I mean it's a Again anything that helps surface the the things that we're already doing and Helps us to better understand from a cultural standpoint like how we're working and how we can improve how we're working together That's all a good thing. It's it's a You know, it's a it's a way to be more reflective about the way that we're working together Not just a matter of uploading documents Following a threaded conversation get back out But how does this in the in the long play of us working together? you know What can we do to improve and and and how can we get other people more involved because I think it's the I just I just said this in Another meeting and I just got out of you know the more we understand this intuitively that The more people in your company that are collaborating and the more active how engaged they are The better the output period. We understand that and so if we can You know help organizations to be more reflective And to better connect and work together and thereby get more people In their collaborative together working together That will do more will do, you know, it'd be more accurate. There'll be more IP created kind of all those good things that we get out of collaboration And still and still feeling healthy about it, right? Like well being is a big part of it too So, right, you know five hours of meetings might be a bit much But if you could see that some analytics in a row, they're spread out over the case of course of a day But when it's you know back to back to back to back to back Let's see question number five So how much of a role does an employee experience play within your current modern workplace strategy? So for yourself or for your your customers, right? Yeah, so it's big You know, I don't have a lot of people working for me with my company. It's it's pretty much me I might have some contractors depending on the project that I have So I'm working remotely most of the time, especially now not traveling anywhere So it really is key for me to be able to be able to communicate with them and collaborate in real time on things And not have to wait for that email to come back, especially if we're Different parts of the world, um, you know different time zones. It really it's really helpful to me So I think this is going to be a nice shift for me You know already a lot of those good habits in play But I think this is going to help me be aware of where I have those inefficiencies and be able to build More good habits to work with others. I know that with with the companies that I've worked for in the past I'm sure you've had similar experience where they you know, they have a very You know prescriptive flow of of work of way that you need to go to work And you have to be like now I've got a log back in so I can update my status in this one location And so it was very restrictive and what happens in those restrictive collaborative environments Um, is that you know people tend to go and get their work done Around this system and they go into the minimums they need and go around that and so When I think of the this topic of you know employee experience and how how it affects my approach to it I do think of the like you need to be flexible like the end of the day you want more people involved Well, you can't go out there and dictate one way of doing things and then expect you get everybody involved By offering different modes of collaboration Um, but you you want at the end of the day, we're driving towards common goals But you want to be able to support the different styles than this the subcultures of Collaboration styles within your organization And support those things so even as an independent, you know You probably you know that you have some clients that want to do everything via email Others that they want to do real-time meetings others that they want to Um, you know send record video examples of here's what I went through and walk through and provide And you have all these different styles. You want to be able to support all of those things But you want to then have that global view of here's all my projects Here's all the work that i'm doing Here's here's how they i'm balancing my time in between each of those things Where I feel i'm being more effective and and learn from those experiences So support the different styles, but then you know, um Figure out a better way of you know bring new ways of working to Some of those people that are all email all the time Yeah, I've got a great example for you christian a friend of mine who happens to work for a company that I've also done some work for She's in the healthcare field Um, you know, I got together with her recently She told me that she logs into teams every morning because that's the way that they kind of do the time clock Clock in and then she logs out of it Um because she doesn't want to be bothered with it and I said, oh, there's so many great things so about teams We had a great conversation about it. I'm like that awareness if you're not aware of What's possible there and how you can chat with other Colleagues and the types of work that you can get done there instead of being in your digging out of your inbox all the time So it's that awareness that training the adoption You know everything that I think beva is going to bring to that and with the announcement of this shortly after it It came to mind. I'm like, oh she needs to they need to have beva within the organization And really teach her what she can do with that.  What tools are there and they're not utilizing it. Well a great Example that too is the you know the the personal insights that you get that you can get I'm always it's funny because I do some things that are all within teams and within office And of course work happens. It's on the phone or you know, I'm looking at my desk And I have these you know yellow yellow notepads and things that I still I'm old school that way Not using one now come on. I do It's also open on my screen I do that and I have to do open on my screen and yeah all those things But anyway, so I get like the analysis and it says like over your week is that you had all this free time I'm like No, I didn't You know And so part of it is I'm trying to Change the way that I work. It's like leaving teams open and on And changing my status to unavailable. I still have visibility. I don't get bothered by all the notifications While I'm working on something else But I'm still there. So if I'm able to catch something and see something and jump in and participate um, I I'm aware they're the dangers of uh multitasking and being careful. I'm trying to be sensitive to that Um, but I am trying to be aware of this is how the tools are capturing This information because I want to find out where am I usually or how am I using my time? How can I better spend my time and back to your you're kind of the healthy working habits as well I do want to start paying attention to those It's like I've got my apple watch that tells me to breathe every once in a while or says stand up I'm starting to listen. I'm not wearing my watch But I'm starting to listen to that kind of stuff because I I understand how important it is to take regular breaks and to To block out time to work on You know things of my myself and my own health and personal things and not just focus on work Yeah Let's see Do do do question number six and I'm sure we had a bunch of Microsoft people lurking in specifically for this one What pieces would you say are still missing from Microsoft's employee experience strategy? I know it's brand new. Yeah For me one of them was user voice We need a definitely need a user voice page. I'm sure they'll have it at some point to gather some feedback And more adoption resources. There are some that are out there and and that's probably going to come with people using it and You know some maybe some round table focus groups or something to kind of gather What's needed for that? I agreed I think I'm actually surprised that day one with the announcement that there wasn't an adoption page And a bunch of other resources built. I know they're building that that stuff up and it'll be there I'm confident of that Microsoft has gotten really good at that But they've also with other, you know less complex products You know day one had resources and things that are out there and now when you get major Teams feature releases and things and the documentation will be there immediately with the announcement So I would have liked to have seen more In that area as well. One other area I think is it is kind of a next piece And I know that there's things happening, but as task management Of course, it's a big aspect of that and integrated across these different pieces So I'm interested to see what Microsoft I know it's part of the strategy But to see how that is folded in With the we have of course the you know planner and the the task app and and kind of all those things and to do And how all those things we then together into the viva perspective will be interesting Yeah, I'm curious about that too with sticky notes So maybe some more things that they can do without look email and meetings and different things that You know when you're taking notes, what what can they do with that to help us? Not have things slip through the cracks and and uh and with like you know post meeting the meeting actions and being able to You know those experiences will as well the system understands that Hey, you just came out of this meeting and you're about to jump into another back to back What can you do to lighten the load? Here's what you need to know Here's what you need to have with you Capture all your notes in this place so that they're shareable everywhere You know and so for the system to be able to to help facilitate that will be incredibly powerful Yeah, and then we'll start getting better outlook insights like you've spent very little time taking notes christian, you know Um, well final question here says overall Uh, do you think microsoft viva will help drive better microsoft 365 adoption or will it cause more complexity and confusion? I think that all depends on on how it's rolled out within the organization You know, are they gonna take some time to make sure they get it set up properly that? They really understand the scenarios of of where do they have These inefficiencies and and where can they build things out to? Create those work habits to get back that time to make sure that you're able to share resources or information Um with different groups So taking the time up front and making sure that it and others are Really digging in to get that set up properly and offer some training like we said not just set it up roll it out And and see if they can figure it out Yeah, and I think that the I think we should separate to the fact that there's a new brand and new offering There's short-term confusion and complexity about what that means and where it fits And I know we had another question around that but I think you're right I mean the the real issue here is you know, we're past that we understand what it is what it what it offers Coming from a pm background I always say that you know planning first first You can't you can't just go release something and then assume it'll be successful Right you got to do the planning do the work and and really start exploring and understanding and that even when you've Done the planning and do that initial rollout Pilot some things out try some things Is be prepared having a good change management model in place To get that feedback and make adjustments to that as you learn about really how your organization collaborates I agree All right. Well heather, you know, thanks so much for doing this people want to find out connect with you Find out more about you. How can they find you? Absolutely. Yeah, you can connect with me on linkedin. You can also connect with me on twitter on twitter It's heather subarino and if you have a linkedin learning subscription, you can find all my courses there Excellent. Well, thanks so much. Have a great rest of your day and a great weekend and Thanks everybody for watching. Bye christin. Bye everyone


Income tax 2022-2023. Section 179, deduction part number three. Let's do some wealth preservation with some tax preparation. Most of this information comes from publication 946, How to Depreciate Property Tax Year 2022. You can find on the IRS website, irs.gov, irs.gov. Looking at the income tax formula, we're focused online. Remembering the first half of the income tax formula is in essence an income statement, although just an outline of scaffolding other forms and schedules flowing into these line items. One of those, the schedule C, having business income minus business income minus business expenses, gets us to the net business income that rolls into line one income of our income tax formula. First page of the form 1040, remembering the schedule C rolls into the schedule one, which rolls into page one of form 1040, line number eight. We're looking at the schedule C, profit or loss from business, noting the income statement format with the income and expense categories. We're focused now on the expense categories, more specifically the depreciation, more specifically, still the 179 type of deduction. So quick recap, remember, support accounting instruction by clicking the link below, giving you a free membership to all of the content on our website, broken out by category, further broken out by course, each course then organized in a logical, reasonable fashion, making it much more easy to find what you need than can be done on a YouTube page. We also include added resources such as Excel practice problems, PDF files, and more like QuickBooks backup files when applicable. So once again, click the link below for a free month membership to our website and all the content on it. For that, when you have property, then you might have to put it on the books, deviating from a cash based system to an accrual based system in essence, as an asset allocating the cost over the useful life, a common accrual type of concept. And in general, what we would like to do as taxpayers is get the deductions as soon as possible, although there could be exceptions to that rule for the tax code and depreciation. They might have an accelerated depreciation method instead of straight line, which is usually getting us a deduction sooner, which is usually good. And then if we can get a 179 deduction in essence deducting as much as we can in the first year, that's usually a benefit as well. We might have a special deduction as well. Special depreciation we'll talk about in future presentations. All right, that said, we're focusing in once again on the 179 deduction. Just as a recap, electing the 179 deduction introduction, you can elect to recover all or part of the cost of certain qualifying property up to a limit by deducting it in the year you place the property in service. This is a section 179 deduction. You can elect the 179 deduction instead of recovering the cost by taking depreciation deduction, which would be a benefit if we can get the benefit in the current year. We're continuing on now. This is the third part of our 179 deduction discussion. We're now taking a look at the limitations on the amount that you might be able to deduct for the 179 deduction. We looked at dollar limitations in prior presentations. Now we're looking at the business income limit. The total cost you can deduct each year after you apply the dollar limit is limited to the taxable income from the active conduct of any trade or business during the year. Generally, you are considered to actively conduct a trade or business if you meaningfully participate in the management or operations of the trade or business. So the prime example of that would be reporting, say, on a schedule C generally. Remember when we're thinking about different kinds of incomes, it's kind of a good idea to have a general categorization of different kinds of income, the most common often being, say, what I would call W-2 income that you are receiving as an employee from an employer. One of the distinguishing factors that might help you to kind of categorize the different types of income in your mind is to think about how the FICA taxes are being paid. That's the Social Security and Medicare, for example. As an employee, they're going to be the payroll taxes, so they're going to be withholdings in that type of situation. As an employee, you typically don't have as many of the business expenses that you're able to be taking because the employer then is the one that is going to be responsible for most of those types of expenses. Although as an employee, you are, of course, doing active work in that situation. And then you have a schedule C situation where you're actively participating in, say, your own type of business. And in that situation, the Social Security and Medicare is being paid in the form of self-employment tax, which would be an indication oftentimes that it's a business kind of activity. And then you have activities that might be more passive in nature, such as investing in stocks and bonds, where you might have interest in dividends, and those are not subject to any form of Social Security FICA taxes, not in terms of withholdings usually, and not in terms of self-employment taxes. And then the other kind of passive-ish kind of situation is where you have real estate property on the schedule E. And there's a question there whether or not some of those businesses are active or not or passive in nature. So those are the general categories. Okay, and that could lend to some of these limitations as well. So any cost not deductible in one year under section 179 because of this limit can be carried to the next year. So clearly if you're limited to the 179 deduction, then you would expect possibly that in the following years you might be able to take the normal depreciation, so you don't like lose the capacity for the deduction. You were just limited due to the income limitation, and now it wouldn't really be called a carry forward, but you do have kind of a carry forward situation with the basis that still has the capacity for deduction that you would deduct under normal rules such as, for example, makers deduction in the future. So special rules apply to the deduction of qualified section 179 real property that is placed in service by you in tax years beginning before 2016 and disallowed because of the business income limit. See special rules for qualified section 179 real property under carryover of disallowed deduction later. In general, figure taxable income for this purpose by totaling the net income and losses from all trades and businesses you actively conducted during the year, net income or loss from a trade or business includes the following. You got section 1231 gains or losses, interest from working capital or your trade or business, and wages, salaries, tips or other pay earned as an employee. Now remember just as a general rule, the IRS is of course skeptical on losses. The IRS wants to be your silent partner. They want to have the benefit of taking a piece of the income, but they don't want to have to take on the risk of the losses. So losses could be a benefit with regards to taxes. So just as a general rule, you would think that you want to always be thinking, well, there might be limitations if this cuts into a loss situation for many areas in the tax code. So in addition, figuring taxable income without regard to any of the following. So the section 179 deduction, so the self-employment tax deduction, any net operating loss carry back or carry over any unreimbursed employee business expenses. Two different taxable income limits. In addition to the business income limit for section 179 deduction, you may have a taxable income limit for some other deduction. You may have to figure the limit for this other deduction taking into account the section 179 deduction if so complete the following steps. So in other words, now you've got this income limitation with regards to this one deduction. They apply the same principle sometimes to other deductions, which also might be subject to an income limitation. So now the question is, well, how are you going to figure out which deduction is going to be limited and which order with these two deductions or multiple deductions that have these income limitations? Okay, so one, figure taxable income without the section 179 deduction or the other deduction. Two, figure a hypothetical section 179 deduction using the taxable income figure in step one. Three, subtract the hypothetical section 179 deduction figured in step two from the taxable income figured in step one. Four, figure a hypothetical amount for the other deduction using the amount figured in step three as taxable income. Notice that this is a complex series of steps here. You can see conceptually why this problem happens, but running through these calculations can be quite tedious. Software hopefully can help us run through those calculations and then we might be able to unpack or deconstruct using the software and applying these concepts. Five, subtract the hypothetical other deduction figure in step four from the taxable income figured in step one. Six, figure your actual 179 deduction using the taxable income figured in step five. Seven, subtract your actual section 179 deduction figured in step six from the taxable income figured in step one. And finally, eight, figure your actual other deduction using the taxable income figured in step seven. Okay, carryover of disallowed deduction. You can carryover for an unlimited number of years the cost of any qualified section 179 real property that you placed in service in tax years beginning after 2015 and that you elected to expense, but we're unable to deduct because of the business income limitation. So this disallowed deduction amount is shown online 13 a form 4562 you use the amount you carry over to determine your section 179 deduction in the next year. Enter that amount online 10 of your form 4562 for the next year. If you place more than one property in service in a year, you can select the properties for which all or part of the cost will be carried forward. Your selections must be shown in your books and records for this purpose treats section 179 costs allocated from a partnership or an escort operation as one item of section 179 property. So clearly when we think about the different kind of business entities, you know the partnership is a flow through entity as is a an escort kind of situation. So if you do not make a make a selection the total when I say flow through entity meaning they flow through from the the other tax return instead of being taxed at the S corporation level or partnership level they flow through with a K one form to the form 1040s and then are taxed on the form 1040 so the total so the total carryover will be allocated equally among properties you elected to expense for the year. If costs from more than one year are carried forward to a subsequent year in which only part of the total carryover can be deducted you must deduct the costs being carried forward from the earliest year first. All right special rules for qualified section 179 real property like real estate typically property. So you can carry over to 2023 a 2022 deduction attributable to the qualified section 179 real property that you placed in service during the tax year and that you elected to expense but we're unable to take because of the business income limitation. See carry forward of disallowed deduction earlier thus the amount of any 2022 disallowed section 179 expense deduction attributable to qualified section 179 real property will be reported online 13 of form 4562. And then how do you elect the deduction you elect to take the section 179 deduction by completing part one of form 4562 software obvious is helpful and useful to try to guide you through the process here and then you can kind of deconstruct it will possibly look at some software examples in future presentations to get an idea. So the property placed in service in 2022 file form 4562 with either of the following your original 2022 tax return whether or not you file it timely and amended return for 2022 filed within the time prescribed by law. So an election made on an amended return must specify the item of section 179 property to which the election applies and the part of the of the cost of each such item to be taken into account. The amended return must also include any resulting adjustments to taxable income. So in other words you would like to do it when you file the actual tax return. But if you have to if you didn't take it and you need to go back and amend it then you might be able to amend the tax return in order to properly make the election. So election for qualified section 179 real property you can elect to expense certain qualified real property that you placed in service as section 179 property for tax years beginning in 2022. For more information see election above also see revenue procedure 2019-8 on page 347 of internal revenue bulletin 2019-3 2019-3 available at the IRS website. Revoking an election is possible to revoke the election and election or any specification made in the election to take a section 179 deduction for 2022 can be revoked without IRS approval by filing an amended return as you would kind of expect. Why would you do that maybe you elected the 179 deduction and and you figured that it was an actual a beneficial thing or possibly you didn't qualify for it and you want to correct the situation amend the return. So the amended return must be filed within the time prescribed by law. The amended return must also include any resulting adjustment to taxable income. That's the standard process for an amended return once made the revocation is irrevocable. That's sounds quite definite. So when must you recapture the deduction. You you may have to recapture the section 179 deduction if an any year during the properties recovery period the percent of the business use drops to 50% or less. So this is another kind of strange situation when they do these when they do these kind of weird deviations of a normal accounting process of this big depreciation upfront. You can imagine a situation where someone has a business and they basically take this massive 179 deduction but then they change the property from business use property to personal property. So now it's personal property not business property anymore and you used it to take this massive business deduction related to it in the prior year which you only got the massive business deduction because they allowed you this massive. Front year loading of the deduction which normally should have been allocated from normal accounting principles over the useful life of the equipment. So so now so so then you might have to recapture it in that case. So in the year the business use drops to 50% or less. You include the recapture amount as ordinary income in part four of form four seven nine seven. So it's probably fairly unusual of a situation but you can imagine why they need it there because if they didn't put it there people might try to manipulate the tax code and cheat. You know a little bit you would think and that might be one way to people try to manipulate the system. So you also increase the basis of the property by the recapture amount. So then you have a basis adjustment of course because you don't get the in essence the deduction recovery periods for property are discussed under which recovery period applies in chapter four. Figuring the recapture amount to figure the amount to recapture take the following steps one figure the depreciation that would have been allowed on the section 179 deduction you claimed. Begin with the year you place the property in service and include the year of recapture to subtract the depreciation figured in one from the section 179 deduction you claimed because you don't get that you're going to have to reverse that. The result is the amount you must recapture. Example let's check it out in January 2020 Paul Lamb a calendar your taxpayer bought and placed in service section 179 property costing $10,000 the property is not listed property the property is three year property. So Paul elected a $5,000 section 179 deduction for the property and also elected not to claim a special depreciation allowance. We'll talk about special depreciation later. Paul used the property only for business in 2020 and 2021. In 2022 Paul used the property 40% for business and 60% for personal use. So Paul figures. So now it they fell he fell below the 50% business use. Uh oh recapture point. So Paul figures the recapture amount as follows. You got the 179 deduction claimed in 2019 was 5,000. So mine is allowable depreciation using a table one a which I'm not going to jump to here but you got the 2020 1,066 50 2021 2022 and that's going to give us the total of the the 4,185 20. So the recapture amount then at the 8 at the 814 80. So Paul must include then the $814 and 80 cents in income for 2022. So not not a totally common scenario but you can imagine that scenario coming up from time to time.


This 10th year of Daily Tech News show is made possible by you, the listener, thanks to all of you, including Ken Hayes, Phillip Shane, and Paul Boyer. Coming up on DTNS, social media is exhausting. Well, you knew that, but did you know that that's why you end up buying 35 water bottles you didn't need? Also, Chevy will stop making its most popular EV ever, and Dead Zones for Calls are over, maybe, soon, thanks to Settlements. This is the Daily Tech News for Tuesday, April 25th, 2023, in Los Angeles, I'm Tom Merritt. And from Studio Redbud, I'm Sarah Lane. And I'm the show's producer, Roger Shane. We are back, that's the Royal Wii, me, I'm back. Thanks again to everyone who made Las Vegas DTNS possible at TMS Vegas, and a big thanks to all of the folks who showed up and cheered us on, and we're watching. It was really, really fun and went really well. Let's start today's show with the Quick Hits. What do you think? I think so. AMD also want something to go really well. It announced the Ryzen Z1 and Z1 Extreme chips aimed at the emerging handheld gaming PC market. AMD says at launch, these chips will be temporarily exclusive to ASUS, used in its upcoming ROG Ally handheld PC, which ASUS will fully detail at a May 11th launch event. Europe's Digital Services Act has strict rules for audits and transparency around content moderation that only apply to platforms that meet a certain criteria. We've covered this multiple times on Daily Tech News Show, but you always wondered, who's it going to be? Who qualifies? A lot of people have said, well, it's going to be Metta, it's going to be Google, but who else? Well, we found out. EU Commissioner for Internal Market Terry Bretton named the 19 platforms deemed systematically relevant. Not surprisingly, it includes Metta's Facebook and Instagram, Google's Search, Maps, Shopping and YouTube. However, other winners of regulation in Europe include Microsoft's Bing, LinkedIn, Amazon, AliExpress, Apple's App Store, TikTok and Snapchat. And that list isn't done yet. Bretton said a decision on four or five other companies to be included under DSA regulations will be determined in the next few weeks. I can't say any of those names surprised me. No, there wasn't a shocker in there was. I guess Bing maybe, but it's actually gotten bigger lately. Bing went from sort of like zero to hero, a short amount of time. WhatsApp updated its multi-device feature so that you can use the messaging app on multiple phones if you're running iOS or Android. You might say, well, didn't WhatsApp already do this? Yeah, previously it allowed additional access on Android tablets, browsers or computers, but not phones. But it's not as simple as just logging in on a different phone. You have to add a second phone by launching the app, choosing link to an existing account. That generates a QR code, your primary phone scans to link up and say, yes, it's really you. Okay, you're good. WhatsApp says this could be helpful for a business, for example, with multiple employees wanting to send and receive messages from the same business number, but using different phones or maybe you just have more than one phone. NVIDIA released Nemo Guardrails, an open source toolkit to help make models like GPT for accurate, appropriate, on topic and secure, just like me. Guardrails sits between the user and the language model and can be scripted to prevent certain topics. You know, just kind of look for things and say, hey, send that back to the model. We don't want that in front of the user or can even double check answers for accuracy by asking another large language model. And if the answers don't match, send that one back. It works with models that follow instructions and use the LangChain framework. Any company can implement Guardrails or NVIDIA is hoping maybe some of the companies will want to pay for the Nemo hosted version that NVIDIA sells you. I also misread this this morning, Tom, and I thought it was called LangChain, which was going to make me very happy. That's your cryptocurrency startup name right there. Might as well be. Yeah, somebody start that and, you know, let me know how it goes. DJI announced its latest consumer drone, the Mavic 3 Pro, which has a three camera setup and also adds a 70 millimeter telecamera designed for powerful subject framing. Telephoto, basically. It promises 43 minutes of flight time on a charge. That's three minutes less than the standard Mavic 3, but it has quite a few other upgrades. That is without object avoidance on or shooting video. The Mavic 3 Pro Cine model for cinema has Apple Pro Res encoding and one terabyte of storage. The regular Mavic 3 Pro starts at $2,199, has a variety of add-on options, which will change the price. And it goes all the way up to $4,799 for the top of the line Cine Mavic 3 Pro model, available to order now and shipping in May. All right. Let's talk cars. GM chair and CEO Mary Barra said Tuesday that the company will stop making the Chevy Bolt EV. The plant in Michigan that makes them will be transitioned to make electric trucks by 2024. Bolt is suffering the fate of many EV brands before it, as companies switched to making EV versions of all their brands, instead of having EV specific brands. The old Honda Insight, was that what it was called? It's no longer, you just get EV Civics and stuff like that. I still see them around, but yeah. Yeah, yeah, but they don't make them anymore. Like that, like they used to. So GM is launching EV versions of the Hummer, Cadillac Lyric and more built on the Ultium architecture. It really doesn't mean that GM is going to stop making electric sedans. It does mean that they're expanding into electric trucks more, which is smart because you make a lot of money off the trucks. But it does kind of feel like getting rid of the bolts the end of an era, doesn't it? It does. Yeah. And when I originally read the story this morning, I was like, isn't the Volt already done and has been for a while? Yes, because Volt and Bolt are two Chevy EV models that are different. The Volt seized operations back in 2019, at least manufacturing operations. You can still get one around. But yeah, the Bolt was sort of the, okay, we learned a lot of lessons from the Volt as far as a hybrid car goes. But the Volt was essentially built on the Chevy Cruze, which coincidentally is also seized operations in 2019. So it used a lot of the same parts. The Bolt was the, here's what we've learned, here's why it's better. And by all accounts, I've never ridden in one. I know a few people who had bolts and certainly on the internet, people loved them.  Old platform is one of the reasons they weren't using the new platform and they want to make everything on that Altium platform. But the other reason is while there are Bolt fans, I suspect that Chevy has run the numbers and realized that if you're going to get the masses to buy your Chevy's, you don't want to introduce them to a new name. You want to say, oh, the Chevy Equinox, yeah, we got that as an EV. Oh, the Cadillac, yeah, we got that as an EV. The Blazer, yeah, we got that. I mean, look at the F-150 Lightning. I know that's Ford, but I mean, what a great example of a car of the like was like way sold out before I even shipped one single model. Yeah. So I get why these brands are usually introduced as a way to distinguish things to get that early adopters, ooh, something new. And then when they start to go mainstream, that works against it because mainstream shoppers are like, ooh, I don't know Bolt. That's a new brand. I'm not familiar with that. You know, can I have... I want something tried and true. Yeah, a Mustang or whatever it is. Obviously not from Chevy, but you get my point. So I feel like that's why they're doing this. And it's... If it weren't for the new platform, I would suspect that they're just going to sell the Bolt under a different name, but they won't because it's a new platform, but they will have plenty of sedans that are EVs that you can choose. If you come in saying, gosh, I really wanted a Bolt, but you don't make them anymore. A Chevy salesperson will have a sedan that will be like, this is better than the Bolt. Here you go. Well, and you know, looking kind of closer into this and saying, okay, well, here's what GM is going for here. You know, I do not have a General Motors vehicle, but I do have a Volvo and my... The 2019 model of the XC60 that I drive now has a hybrid version. You know, Volvo has come out with more EV friendly versions of the same model. Like basically saying like, hey, Sarah, if you care about this and you maybe can part with either a little bit more money or be able to, you know, deal with mileage being a little bit of a different conversation, here's the car that you already love and we're just going to give you another version of it. I think that's the play here and GM knows it. And really, if you have a limited number of manufacturing plants that we're working on, the Bolts, for example, well, I mean, unless you open a new plant, it just makes sense to send it over to the models that people know and love and might buy more of. No, that makes perfect sense. You're not going to shut down a plant when you can make other things in it. And you're going to convert that plant to the Altium architecture. You're going to make multiple things in it. Bad things in our chat room say, and Bolts only fast charged at 50 kilowatts, so they were hard to road trip and they still had a bad rep from the battery fires. But they also, they had a lot of fans. So I'm not even sure how much that... I'm not disputing that. I'm just not sure how much of an effect that really had versus car companies just saying, we're going to take all the brands that we have and make them EVs. That is the plan. So we don't need to have a separate brand for an EV. That's kind of old school thinking. And I feel like that's what this tells us is we have crossed that bridge. Interesting that I feel like the Prius has become a brand in and of itself and will survive this transition. I wonder if there will be full EV Priuses that aren't hybrids, which would not be a Prius, but the brand is so strong I could see them doing it.  Yeah. Yeah, even though it's a hybrid. Yeah. Yeah. It's just, you know, the brand, strong brand. Yeah. Good on you, Toyota. A few other pieces of news coming out of GM. Samsung and GM announced a joint venture to build EV batteries in the US starting in 2026, a few years from now. Also, Chevy's cruise, that's C-R-U-I-S-E, not C-R-U-Z-E. Don't get it twisted. Autonomous vehicle service in San Francisco now has permission to operate during daylight hours when traffic is greater. The service has 242 vehicles operating 1,000 driverless trips per day currently. The cruise origin, which has no steering wheel, doesn't have pedals either, will replace the Chevy bolts because we're not going to make them anymore. That cruise has been using starting in Austin later this year. Oh, I might have to try one of those when I go visit the folks in Austin. That'd be fun. Well, Starlink gets a lot of press as one of the companies that will help deliver internet from the sky. But there are others. One of them, I think we've mentioned once or twice, AST SpaceMobile, plans to offer cell phone calls by satellite. So not the internet part. The mobile part is what they've been testing. In fact, it just finished its first successful test with AT&T. A call was placed from an unmodified Samsung Galaxy S22. So this wasn't special equipment that you needed. Stock Samsung Galaxy S22 placed a call from Midland, Texas, where AT&T was operating, to Rockington, the carrier in Japan. That in itself is not that special. We've been carrying calls over satellites for decades, but usually cell phone calls start by connecting to a local cell tower, then get into the network and maybe get sent up by satellite to Japan. This one didn't. It was connected to Rockington in Japan using the AST SpaceMobile Blue Walker 3 satellite. The idea of this particular venture is to cover the dead zones for calls since a satellite can provide broad coverage without having to put cells on poles and buildings. And Sarah, we've talked multiple times about the fact that you live in one of those dead zones. Indeed I do. At first I was like, how often would I be without service and I would need to make a phone call but not need to access the internet? Well, funny. The things that we bury in our minds because especially during fire season, which is a big deal in the area of California that I live in, there have been times where the power gets cut and I have to drive 10 to 15 miles just to make a phone call because I have no cell service. I use Verizon, but that would apply to AT&T and T-Mobile and we've tried them all. And in those, I guess, I don't know, like SOS moments, this is absolutely a thing that I would need. I don't need it on a daily basis but I guess it depends on where you live and what your coverage is like and what your internet usage also is like or if you care. Yeah, the thing I got hung up on and I'm sure somebody in the audience who works in the telco industry could probably explain this to me but if you have internet, like a Starlink or a OneWeb, you can use that to place calls. In fact, there's even things like VoiceOver LTE where you can place an actual call using the internet that's not even VoIP necessarily or at least it's not like using Skype, right? So I was looking at this and I'm wondering, why is AES T-Space Mobile putting cell towers in space? Wouldn't it be better to just provide data and everything becomes data at some point? I'm not exactly sure why other than the telco system. Yeah, maybe it's cheaper to do, but it's not cheaper to build a whole satellite system that carries cell phone calls. So yeah. Yeah, it's a little, I don't know, I was a little confuddled by this as well. I have to assume that for a limited base of people saying, no, this is exactly what I want. What AES T-Space Mobile can do is say, okay, let's offer that to you, this very specific customer for a lower management cost than we would have if we just offered some sort of a broader data plan. You know what? There's something to that given that we haven't replaced cell towers with data. We use the cell towers to carry data. I'm not saying AES T-Space Mobile isn't going to do data, but I can see a cost savings of, hey, you can get subscribers in areas, rural areas, smaller subscribers that you wouldn't get. Also, you don't have to spend as much money trying to provide coverage in these edge areas where the maintenance is more expensive because you have to send people farther. Maybe it does make sense on paper to pay somebody like AES T-Space Mobile for space cell phone service. Maybe the cost that AES T-Space Mobile can charge comes down because they can offer it to multiple telcos. Or maybe they assume that you think that the cost has come down for the company when in fact they're offering the bare minimum for the cost of being able to provide more. I look forward to getting the person who knows what they're talking about. That tells us why this is. Thank you. Join in our conversation. In fact, you can do the explanation in our Discord. You don't even have to email us. You can join our Discord by linking to a Patreon account. Just get a Patreon account at patreon.com. Well, social media tires you out and also makes you more likely to buy unnecessary things. You might say, I know, Sarah, Captain Obvious. What else? Well, Assistant Professor of Advertising at the University of Tennessee, Matthew Pittman, wrote a research brief for the conversation called Social Media Scatters Your Brain and Then You Buy Stuff You Don't Need. Professor Pittman and his colleague, Eric Haley, studied how social media affects behavior and then published their results in the Journal of Interactive Advertising. Okay, so I think probably the first question is how do you study such a thing? Yeah, and how they studied it is going to answer a lot of people's questions about this and kind of indicate, you know, a little more of what actually goes on. So each study used three groups. There was a control group, as there should be. All they did was look at an ad. Same ad as the other two groups, but they didn't get any instructions on what to do or anything. They just said look at the ad and then answer some questions. A second group had to memorize a nine-digit number and then look at the ad. So that's giving you some cognitive load, making you do something, do some work to see if like, oh, is it just thinking about stuff that causes this? Yeah. And then the third group scrolled through an Instagram feed for 30 seconds, just 30 seconds before looking at an ad. Within each group, the number of likes on the ad was varied randomly. So you had lots of people in each one of these three groups and each person in the group was seeing a different number of likes to see like, oh, is the high-like number going to make them more respond to the ad than the low-like number? Finally, each group was asked to rate how likely they would be to buy the item in the ad and how much effort they estimated they put into thinking about the info. So, you know, how hard was it to think? The Instagram group was most likely to buy a product with lots of likes and also reported to have the most mental effort. They also had a harder time explaining why they wanted to buy a product. The other two groups would make kind of rational like, oh, I like the way the information was presented or oh, it was such a compelling visual. The Instagram group would say things like food. Just one word answer. The study, therefore, supports the theory that using social media puts you into cognitive overload. You think, well, yeah, I know it stresses me out because there's people saying things online. All of the outrage, it's them. No, it's just the act of doing it. You're constantly evaluating info in multiple formats, text, photo, video, some from friends and family, some from celebrities. All of those have different signals in your brain. It tires you out. And when you're tired out, you're less likely to have an inhibition to doing something and more likely to want to do something that you think might make you feel better.   I definitely feel like I'm on top of this ad manipulation thing. I see stuff in Instagram and I know the way that they describe the coolest sports bra that just came back onto the market, that the internet can't stop talking about all that stuff. I feel like it's, I'm beyond that. I'm above it, right? We all do. We all think that. Exactly. I mean, that's why advertising works, at least to some extent. What was interesting in the conversation piece was the comparison to, for example, they said, all right, you know, so your brain being on overload, let's say when you're scrolling Instagram, liken that to a situation where two roommates, you know, one roommate says to the other, hey, you want to get a pizza tonight? And the other roommate might say, do I, well, you know, do I have the money? Do I have the time? Am I hungry? All these sorts of, you know, variables that, yeah, that would rationally make you either say yes or no.  Just sure. Yes. Pizza sounds fine. Yeah, yeah, yeah. I can't, I can't do this right now. How many times have we all said that? Yeah, about pizza, right? Like I'm so stressed today. I've had so bugged by things. Let's just have pizza, even though it's not a thing that's good for me. Yeah, like I just needed this to go away because I don't have the capacity to deal with this. So when you think about something like an ad being served to you on a network, not just Instagram, but, you know, any network where you're supposed to be enjoying your experience, right?  Then it's like, do you want to buy these sheets? They're the best sheets you'll ever live in. I'm like, okay, yes, I do. And I've been there. I've done that. No, it's interesting too. History and knowledge helped even the cognitive overload users. So even the folks doing the Instagram feed cut through the fog. They found, because they did three different ads. So they did the study three different times. They did it once with a meal prep service, once for ice cream, once for coffee beans. And that was a way of teasing out like, oh, is the type of ad effect this? So let's do different types of ads with a whole new group every time, all broken up into the three groups. And the coffee bean lovers, self-described coffee bean lovers, didn't suffer the effects as much as the other two ad, or the non-coffee bean lovers, because they knew about it. Like they were able to focus a little more because they brought in their pre-existing knowledge. So it wasn't as hard to be critical and evaluate things as it was. So, yes, you may say, well, you know, I'm an Instagram user and I have not fallen for these ads. I see them all the time and I think, you know, that's just trying to get me. It's probably because that is a category that you are aware of.  And I think the key here is not like stop using Instagram. The key is be aware that that's happening and put the phone down before you make any moves, you know, just give yourself a break. Give your brain a chance to recover.  But I'm always like, you know what? If you still want this in the morning, sleep on it. Yeah. Sleep on it. And, you know, that has nothing to do with social media. That just kind of like impulsifying. It's a good policy, but yeah. It's just good policy. Yeah. I mean, unless you really need something or you already know that you want it and you don't have to have that conversation with yourself. But yeah, I thought that this was surprising because surprisingly, it surprised me how much it made sense. And I was, I had to admit that yes, I am definitely one of these people who, you know, it runs a foul of, you know, my own good thinking when it comes to ads being served to me because I am overloaded and that's by design. Yeah. And it's one thing to be like, oh, I could have told you that. It's another thing to have a study that when you're talking to somebody else about it, maybe somebody who's getting stressed out on their social networks and you're like, you know, you may not be stressed out by what they're saying. You may just be stressed out by the fact that you're doing that. You can point to this is like, here, let me, let me show you. It's not you.  Right. That could be helpful. Well, Tom, we have a little bit of potentially sad space news. It's sad for now, although I don't know. We have some time, but a commercial lunar lander is presumed lost after its moon landing attempt just a few hours before this recording. Let me tell you a little bit more about it. Japanese company iSpace had hoped to become the first private company to land an object on the lunar surface. The Hakuto R-M1 carried the United Arab Emirates Rashid rover meant to analyze lunar soil and atmosphere as well as the Sora Q mini rover, which is a kind of tennis ball shaped robot made by the toy company, Tomi, T-O-M-Y, designed to roll across the moon's surface. However, the team lost communications with the lander right around the scheduled landing time, and after about 25 minutes, they announced on the live stream that they couldn't confirm that it landed successfully after all. Which is disappointing because what you wanted to happen was it to be successful and then open up all the people who are like, well, I'm gonna sign up with iSpace and get on those SpaceX rockets and start sending things to the moon because that's how you start to build moon colonies and get private enterprise to help build those things. This isn't gonna stop all that stuff. It just means like, oh, we got a few more things to learn before we can guarantee delivery, basically. You might, and I was a little confused about this as the story seemed to be gaining attraction. When I woke up this morning, I was like, hey, no, there's something wrong with the story. It launched from Cape Canaveral in Florida in December. So I'm obviously looking at like an old story. No, it actually took five months to get to the moon because the load was designed on purpose with a less powerful propulsion system because it wanted to save on fuel and reduce overall costs and that was supposed to be a concept if it was successful for other commercial space payloads to go to the moon, especially if, let's say, humans were living there full-time. Yeah, it's like when you pay for ground shipping instead of express. Right, yeah. It pay a little more. I live on the moon after all. Ground shipping always saves you a little bit of money because it takes a lot longer to get there. Yeah, so again, this could turn itself around. There were a couple of photos that were sent back before communication was severed. So, you know, maybe all is not lost. Maybe it'll wake up. Maybe either way, they're going to learn something about this and they'll try it again. Good thing they saved money on the fuel. All right, let's check out the mail bag. This comes in from Ted. Ted wrote after our conversation about gamers older than 50. Ted meaning our conversation. Ted says, I am currently 61 and I play about 10 hours of video games per week. I'm currently playing Valheim on my Steam Deck. Before that, it was Witcher 3. During the pandemic lockdown, I was addicted to cyberpunk on the Xbox and I completed it three times. Ted says, I'm a 70s child and I remember when one of my friends got pong. I was disappointed it was not like the arcade and pinball games at the mall. I dreamed of a day when I could play cool games at home. I think the future has been great. That's a nice story. Thank you, Ted for writing it. It's another positive old person video game. I say old person including myself in that. I imagine Ted probably appeared older than me. Also 61 is the new 41. Ted. Yeah, seriously. You are spry. I also know that feeling. I remember getting Pac-Man on the Atari. I didn't get it, but my friend Jonathan did and we were so excited and we turned it on and were like, doesn't look like Pac-Man because they had to make some compromises for the Atari 2600. I remember that feeling. Well, we also remember on a daily basis the fact that we have the best patrons in the world and we'd like to thank a couple of our brand new bosses. Chase and Amanda just started back in us on Patreon. Thank you, Chase. And thank you, Amanda. Chase and Amanda, you're the best. You make this show possible. All the other patrons, you are also the best. Please welcome in your new best friends, Chase and Amanda, into Patreon family where you all can stick around for the extended show, Good Day Internet. I got into Project Blue Sky. Thank you for inviting me, the person who invited me. I don't know if you want me to credit you, but thank you very much for inviting me. It was very nice of you to share your invite. So we're going to talk about whether this in fact is the much discussed quote unquote next Twitter. But in the meantime, you can catch our show live Monday through Friday at 4 p.m. Eastern. That is 2100 UTC. Find out more at dailytechnewshow.com slash live. We are back again tomorrow talking about the newer scientific reasons why people might be afraid of machines becoming sentient with Nate Langston joining us. Talk to you then. Thank you.


Yeah, first semi-final, so obviously that's a positive takeaway, still trying to find the speed that I had last year and you know we're doing everything we can to sort that. Today was definitely better than the previous GPs this year, so they're stepping in the right direction and yeah I can start focusing on Poland tomorrow now. You know, a little bit disappointed after the first hit when I won, but later I think we make a few mistakes with the setup and also my riding was not the best what I what I can do on the bike, so you know a little bit disappointed. We are struggling with the setup you know to get out from the start gate, get up from the starts and yeah we were working hard all night, seven points not good enough but we're still in the top in the mix or still in the fight for the top three position but yeah it was a tough night, not the night I wanted in front of my home crowd in Denmark but it is what it is, still two rounds to go with around 42 points to fight for so everything is still open. Yeah I feel happy with my performance tonight, I was very consistent, scoring points in every hit and felt comfortable with my bikes tonight and that's a key as well to success so two rounds to go I'm still laying in there for the medal show so we're gonna give everything we have and see where it takes us. This is my first time, top one in this season in GP and I'm again unbelievable night for me because I'm after five racing not so very good fast but after semi-fun and fun also really nice and yes I'm happy.