and welcome to the session. This is Professor Farhad in which we'd look at a CPA simulation that deals with accounting principles and assumptions. Many students, they ignore this concept because an accounting you usually are dealing with numbers. One, two, five, 26. Well, accounting principles and assumptions are basically theory and students doesn't think understanding the theory is important. Well, I have to tell you otherwise, understanding the theory behind the accounting record, behind the what we do in journal entries will help you understand those journal entries much, much easier. And that's the purpose for this session is to work through an exercise to help you understand why we do things in a certain way based on certain accounting principles and assumption. As I told you, this is basically it's going to look like a CPA simulation, but this topic is covered in my intermediate accounting. The difference between what I offer and a CPA review course is I explain, I teach you the material rather than just reviewing it. I don't assume you know it. I don't make that assumption. As always, I would like to remind you to connect with me on LinkedIn. If you haven't done so, YouTube is where you would need to subscribe. I have 1,700 plus accounting, auditing, tax, finance, as well as Excel tutorials. If you do like my lectures, please like them, share them. If they benefit you, it means they might benefit other people. Connect with me on Instagram. On my website, as I just stated, I have additional resources, especially if you're studying for your intermediate accounting courses or your CPA exam. If you want to increase your score as well as other courses, including finance, if you want to increase your score by then to 15% on your CPA exam, I strongly suggest you check out my website. So we have a list of principles and assumptions and based on this list, we're going to be selecting answers for certain scenarios, which principle or assumption will apply. Let's take a look at the first one. Fair value changes are not recognized in the accounting record. So they're telling you fair value changes are not recognized, although sometime fair value changes are recognized. But when fair value changes are not recognized, what does that mean? Well, first of all, do you know what fair value is? Fair value changes? Well, fair value changes, that means you have either an asset or a liability, either an asset or a liability. And for asset, you might have, let's look at assets, you might have land, you might have property, plant and equipment, you might have investment. You might also have liabilities. And what are the liabilities? You could have bonds that you issued, you could have no payable loans. So those are the liabilities. Now, what is fair value? When you are measuring things at fair value, it means if your land goes up in value or if your land goes down in value, you have to recognize what's called an unrealized gain or loss. Why do you have to recognize unrealized gain or loss? Because you are using fair value because your land went up, you have not sold it, it's unrealized, you have to adjust it. Same thing with your property, plant and equipment, if they went up or down in value. Matter of fact, for you as GAP, we don't do this. So fair value are not recognized. But if you have an investment, if you have an investment, and we will talk about investments later on, actually, I do have them on my YouTube talking about investments, investments, they do use fair value adjustments. Okay, but the question is, fair value adjustments are not fair value changes are not recognized in the accounting record. What is this principle? Well, it's a measurement principle. So we have five and we have six. It's a measurement principle. And if they're not recognized, it means we are used historical costs. Therefore, for the fair value, number five, it's a measurement principle. And specifically, we're using historical costs. Let's take a look at the second scenario. Financial information is presented so that investors will not be misled. So we're not misleading investors. So is it economic entity? Is it going concern? Is it monetary? I would say it's when you tell the investors everything not misleading them, you are using the full disclosure principle. Full disclosure means tell the investors as much information as possible, so you don't mislead them. They know all the information. Let's take a look at this question. Intangible assets are amortized over period benefited. What does that mean? It means you have an asset. It's an intangible asset. And what you do with this intangible asset, you expense it. You amortize it. Amortize is an expense.  What is that based on what? Why do you expense it? It's based on what? Well, it's based on something called the matching principle. You're matching the benefit. You're matching the benefit of the asset to the period. It benefits. It's the matching principle. And the matching principle, we don't have it in this list, but we have the expense recognition principle, which is the same as the matching. So when we say expense recognition, it means you are matching expenses to the period in which they benefit. An example is taken an intangible asset and amortize it just or taken a property, plant, and equipment and depreciating the asset. That's the matching or the expense recognition principle. Therefore, the answer is seven. Let's take a look at scenario D. Agricultural companies use fair value purposes for valuing crops.  Let's assume you are in the business of corn. So you plant corn and you extract, not extract, what you will do is you sell that corn in an active market. As soon as you take the corn from the field, as soon as you collect the corn, you do have an active market in the corn because you can sell it at any time. So you can do, you can value it at fair value. Why? Because there's an active market for it. What does that mean? It's a measurement principle, but the measurement principle here is fair value. So it's a measurement principle but you are using the fair value. So it's measurement principle fair value. Why can you do that for agricultural companies? Because generally speaking, the same thing with coffee. There's an active market for coffee. There's an active market for corn. There's an active market for wheat. All of those, they have active market. Let's take a look at this scenario E. Each enterprise is kept as a unit distinct from its owner or owners. What does that mean? And hopefully, this is one of the principles that you learn in financial accounting 101. It means the business and the owners are two separate entities. We account for them separately. Well, this is based on the economic entity principle or the economic entity assumption. It means the business and the owners are two separate entities, two separate entities. Let's take a look at F. All significant balance sheet event are disclosed. Well, we're talking about disclosure. Disclosure means telling the users as much information as possible. What is that? What is that principle? When do you tell the users as much information as possible? It's a full disclosure principle. You're telling them as much as possible. Revenue is recorded when the product is delivered. What does that mean? Well, we deliver the product. We perform our service. We recognize revenue. What is that principle? It's called the revenue recognition principle. The revenue recognition principle. All important aspects of a bond and venture are presented in the financial statements. Well, under what principle do we present everything that we need to present about a bond or about anything else? Well, I would say full disclosure principle. You are presenting everything. What's the rationale for accrual accounting? So what is accrual accounting? Simply put, what is the rationale for accrual accounting? Why do we use accrual accounting? Well, accrual accounting is what? If somebody asks, what is accrual accounting? Accrual accounting means recognize revenue when earned, recognize expenses when incurred. That's the two most, you know, that's the shortest way I can explain accrual accounting. That means recognize revenue. Basically, an example of accrual accounting. Actually, we have two examples so far here. If we look at G, G is accrual accounting. And if we look at C, C is accrual accounting. So C and G are accrual accounting. Why? Because we recognize the expense when it incurred and recognize the revenue when we generate the revenue. Therefore, the rationale for accrual accounting is both the expense recognition as well as the revenue recognition. This is basically accrual accounting. The use of consolidated financial statement is justified under what? So what is consolidated financial statements? You may not know this if you haven't took advanced accounting, but consolidated financial statements is when you take separate companies and you can put them all in one, you consolidate them, you combine them all into a parent company. So here's what you do. Think about the Gap Store. The Gap Store owns the Gap Store, owns Old Navy, and I believe they own Banana Republic. Now, what happened at the end of the day, at the end of the year, Gap, Old Navy, and Banana Republic, all three companies, they get consolidated into the Gap Store. So we account for them separately, then we consolidate them. That's okay, as long as we account for them separately. This is the entity economic entity principle. This is based on each company is accounted for separately, but it can be consolidated under what company, but remember, each one is accounted for separately. We don't mix them. Reporting must be done at a defined time interval. It means you have to report quarterly or annually, usually if it's a publicly traded company is one, two, three, and the last quarter is the annual. So those are the four quarterly based on what assumption? Well, we have an accountant called something called the periodicity principle or the periodicity assumption. It means the life of the company has to be broken down into artificial period. And the period could be quarterly, monthly, daily, daily, it's not used semi-annually or quarterly. Quarterly is very, is very common for public traded companies, not common, it's mandatory for publicly traded companies. An allowance for doubtful account is established. What does that mean an allowance for doubtful account is established? It means when you have a count receivable, you have to deduct the allowance. Allowance, it means if you have a receivable of 100,000 and you think 5,000 will be in collectible, you would report the receivable at 95,000. Now, what, what is that principle? What are we using here? We are, we're measuring a count receivable 95,000. Now the question becomes, is this a historical cost measurement or fair value? Well, actually it's neither. It's a measurement principle, but it's a measurement principle called net realizable value. It means how much you can collect. It's a measurement principle. Here's what you need to understand in measurement, in measurement principle. We have two extremes. We have cost and we have fair value and we have in between. In between will be net realizable value and we have other than net realizable value. Net realizable value is a way to measure an asset. It means how much are we, are we going to collect from this asset? It's not really fair value. If I have, if you have to choose on the CPA exam, you would choose historical cost. So it's net realizable value, but the measurement we're going to choose is historical cost. Although it's called net realizable value or cash realizable value. Sometimes they call it cash. It means how much cash you expect to receive from your receivable. That's how we measure receivable because we use the allowance. Allowance, it means how much we cannot collect. Goodwill is recorded only at the time of purchase. So when we, when we record goodwill, we only do that when we purchase the goodwill. Well, what does that mean? We're measuring the goodwill. When we purchase it, we measure it. So it's a measurement. Do we measure it at cost or do we measure it at fair value? And here's what you need to know. At the time of the purchase, always, always, always, we use cost. Now, certain asset eventually will be reported at fair value. It means we could bring them up or down, but initially you have to understand this. Every time you purchase something, it's always recorded at cost. And sometimes it stays at cost like land will stay at cost forever unless we have, unless we have an impairment. Other assets, we use fair value like investments initially at cost and we adjust them to fair value up and down. A company charges its sales commission cost to expense. It means when we have it, when we have a sales commission, we charge it to expense. If you see the word expense, it means you should be looking at something to do with expenses. Well, expense here is expense recognition principle, expense recognition principle or matching. Or matching. Remember, I told you that we're not, we're not giving this, I'm not giving you this principle, but the matching principle is the same as expense recognition. And I like the matching principle more for the scenario because what happened is when your salespeople earn, earn their say, earn their commission, we expense it. When do they earn it is when they generate revenue. So we are matching revenues with expenses too. That's why I like it. But it's basically based on the, to insert this question, the expense recognition, it means the expense incurred, you record it.  When they not, not earned their sales, when they generated sales, it means they, they generated sales, it means you have to expense their commission. Okay. But again, it's part of the matching principle. They make sales because of that, they generated expense, we match the expense to the sale. So it's the matching principle. As always, I would like to remind you to record, to like this recording, share it with others. If you think they benefit and always, I would like to remind you to visit my website, farhatlectures.com for additional explanation about topics such as these in my intermediate accounting, as well as my other courses. If you're studying for the exam, you want to improve your grade, check out my website. The CPA exam is a lifetime investment, you don't want to shortchange yourself. Good luck, study hard and shortly stay safe, especially if you are still living through the coronavirus.


Hey y'all, it is June 10th and it is 9.50 am. I am currently on my way to Cafe Nosei to meet Faith and it is such an exciting week. I'm eating so many new people here in Austin and I totally wish I started a week in my life vlog but I got home on Sunday from California and it was just a lot because I had to like unpack, get back into my routine and everything. I wanted to stay productive enough and so I'm at Cafe Nosei and look how freaking cute it is back there. Amazing. Decor is on point. I'm with Faith right now. Say hi! We got our food. It smells really good. It really does. It literally smells heavenly. I got a BLT. What'd you get? Oh my gosh. Biscuit. Biscuit. Yeah, that is huge. We're going to be super full after this and take some photos.  Where'd you get it? H&M. Ooh. Alright guys, so we have made our way over to Kendra Scott. Again, I was here last night but Faith has never been to the new one, right? Yeah, I have like the original flagship super close to here but this is like the newly renovated one and y'all know, I will link it down below but I went here for an event the last time, not yesterday, but it was so cute and to have this little cafe and Faith got... Oh! So yum. Yeah, and they have like a neon sign, a little cafe and obviously there's the shop right there and I actually got to see the fall collection early yesterday so I had this banquet on. I don't know if you guys probably can't tell but it's really cute and kind of styled it like interesting. Oh, I'm sorry. We're both wearing a dad's shoes. It's currently almost 3pm and I'm home.  Someone that I'm going to be working with very soon for getting into the wedding industry and I'm really really freaking excited about this because he is kind of going to like take me under his wing and I'm going to be his second shooter for like some weddings, like four weddings or so. And I am so excited because I've always kind of wanted to get into the wedding industry and just kind of see what it's like. It does seem a little bit stressful but I have a feeling that once you get the hang of it, you'll just kind of like, it'll come to you as second nature. I feel like I just need practice. I need to try it out for my first wedding. I've never done it before. I only did one engagement shoot before and I definitely want to do more. So if you guys know anyone in the Austin area, slide my name into their email or chat or text or whatever. But right now I'm freaking thirsty. I'm also really sleepy and I'm kind of proud of myself. I didn't get anything at Starbucks.  I've been spending way too much money. And guess what? I'm going to be spending money tonight again because I got invited to an alumna bet for the Austin chapter. I think it's at like a wine bar or something like that. And I think there's like 28 Katie alums that are going to be there. So I'm excited. My friend Megan invited me. Well, I've never met her before but she's going to be my friend. And she was a Katie alum. So we all kind of connected through like the capital to national like connection page, if that makes sense. So it's really cool. Like I'm really thankful for Katie. Like it's done so much for me. And like it's always made me feel at home. If that makes sense. It's so cliche but like totally true. Like when I came to college, it gave me friends. When I came to Austin, it's going to give me friends. Like it's freaking crazy. And when people ask me like, is Greek life worth it? I'm like, dude, yes. Like, have you not been watching my videos? Like, I don't know. I'm very passionate about Greek life. So the answer is yes, you should sign up for recruitment. Do it right now because it's going to be worth it. I'm so sad because one of my blog posts that I was writing in California and I did a really good job writing it. And like, it took me so long just because I was being really thorough. It didn't save. And I'm like, how did it not freaking save? Because I know WordPress is really good about saving things. I was so mad when I found out. I'm going to rewrite pretty much the whole blog post again. It's going to be about how I started my YouTube channel and how I started my blog. And like literally all my frequently asked questions because I'm in Instagram story and I didn't want to come off like too harsh or too mean but when I get the question like, oh, like, do you have any advice? I'm like, yes, of course I have advice. But like, I don't know what to say. Like, I don't know what to say first. I don't know what to say next. Like, you have to ask me specific questions if you want me to help you because there's just so much to say. It's very overwhelming. And I can't just sit there for like hours and hours just thinking of like what to tell you. Does that make sense? Like I really don't want it to be like harsh or mean or anything. It just helps me and it helps you too if we get straight to the point. If you ask me those specific questions you may have like about literally anything like don't beat around the bush because it's just, you know, it's beneficial for the both of us. So anyways, I'm going to go write that blog because I also need to make business cards and I have really exciting news that I'm going to be changing my Sonali Productions name to something really cool and something really just fun. So that'll be exciting. I don't know when that's freaking going to happen because there's just so much to do. And it's crazy. Like you guys probably think I'm crazy for saying that there's so much to do when I don't have a job but like I have so much other stuff that I could be doing. Like I still need to finish. Oh, I didn't tell you because I did a blog yesterday. So basically there is a course that I bought like a couple of years ago with like literally $300 or something like that. It's called Pimpinant Growth. So it's about Pinterest and how it can be a really good marketing tool for like literally anything. So anyways, I did that course a while back and I used one of the programs that I said to use but unfortunately that program got banned by Pinterest. So now I have to use the other program that they said to use. They let you choose between two and obviously I chose the cheaper one like who wouldn't. So now I have to like retake the course but like whatever. So I need to do that and I really want to do that because I really do believe that Pinterest is a really great tool for my blog, my pictures, my Instagrams like literally anything for me to be found and obviously on YouTube like it's a good thing to be found. So I really want to do that. There's just so much on my to-do list on my phone. It's actually insane. Anyways, I'm talking too much getting more dehydrated. I'm going to relax. I'm going to have a bottle of water and then I'm going to write the blog post. It's going to take so long. It's going to take so long. It's driving it. Alright, let's get to it. So I'm setting up my computer and everything. That's the one thing I hate about going to Starbucks is that I have so many like dongles and like things that I need like normal people. They just have their computer and like a charger, right? But like I have like so many freaking dongles, my hard drive, all that stuff. So I have to remember to bring it all and I don't know, that's just why I'd rather work from home. But in retrospect, like obviously it would be nicer to work in a coffee shop because it just makes you more motivated and I don't get sleepy doing it that way. But also when I was writing my blog post like I'm one of those people that need to like be in silence to hear my own thoughts. Like I have never been the type of person that can work or like do homework in front of the TV or like music. I cannot do music. Sometimes even if it's instrumental, like I don't know, I get like too distracted. So I have to be in complete silence. So maybe it's better that I came home and did this blog post. But I wanted to quickly show you guys any product that I've been using. This is the Laneige Lip Blowy Balm. So you guys know like their lip sleeping mask is super trendy right now. But they just made this. It's kind of like a thinner consistency of the sleeping mask that's thicker. Which I kind of like that. I honestly thought it was the same thing just in a tube. But like this is more like lip glossy. But like still moisturizing I guess. There's no color. It just smells like peach because I got the peach flavor. But there's a lot of flavors. I'll link it down below for you guys if you want to check it out. And another thing that I forgot to mention is that hopefully this post will be up before this vlog. And down below please go read it because I'm going to be spending so much time on this post to make it perfect for you guys and to be really thorough and to be informative because I love to vlog and I love to share my memories and just like fun things in my life but I also really love to like help people out and just be really informative about what I do and like photography and like blogging and like literally anything because I feel like it's very interesting for people to know about. So if you guys have a question that is not covered on this blog post please Instagram DM me at so underscore gnarly without the G. And then I can add to this post. I want this post to be updated as often as you guys ask me questions. So every time somebody asks me a question I want to add it to this if it's not already covered. So please DM me any other questions if you don't see it on this post right now. But hopefully I cover everything. Now my season is so loud and annoying if you guys know from my college dorm like my mini fridge was so freaking loud like I would tone it out like I wouldn't notice until I edited my videos and it was just that annoying humming sound in the background it was so it was so bad. I'm gonna get back to work and I'm probably gonna get ready like 5.30 because I'm already ready I just need to pick out an outfit and stuff be a little more classier not as edgy you know. So I'm still writing my blog post over there but sometimes I feel like when I lose like content that I've created like it literally stabs me in the heart like that is a feeling that I don't wish upon my worst enemy but there's always like a way to fix it and next time this happens and next time like you know my hard drive crashes knock on freaking wood but next time anything like that happens I really have to like remind myself that you know it's gonna be okay you can like redo it it's not the end of the world it's hard it's hard to tell yourself that but sometimes there's like worst things happening in the world there goes my AC again it knows when I'm about to film and then it turns self on it's amazing thank you AC right now I'm gonna do some dishes yay usually I'm not really lazy like if I eat something I will clean the plate I will clean the glass right then and there and like even when I'm cooking I will literally clean while I cook but last night I was like lazy so I have to do my dishes now so let's do them and I forgot I have to like empty out the dishwasher so should be a grand old time thing 550 I'm about to be 6 haha nobody eats that nobody wants to go away hello anyways I just got ready basically just changed my outfit so I'll show you guys what I'm wearing I'm re-wearing this dress quite a bit recently just because it's so okay but I I had my time with that outfit but it's time for this dress I just feel like it's really flattering and I actually picked it up at Play-Doh's closet and it's a shift dress and I don't have to wear a real bra which is a win-win then I got my new sandals on then I got from Forever 21 they are so cute they have like the little strap and then on my ankle I'm actually wearing an anklet that I just got from Kendra Scott and it is so cute I was actually taking pictures of it today and I oh I need to post that Instagram I was in the middle of posting the Instagram and then Ryan walked through the door and I got really excited so I had to stop what I was doing these earrings are from Amazon so I'll link them down below they're just chunky gold little hoops these glasses are from Zinni optical $7 this is my code RyanSummer1819 amazing I even told Ryan about the blog post that I was writing and how it got deleted and he was like wait no that one because I like read it to him and like well I read it to you in California and he said I wrote it really good so even he was sad that I lost all of my content but it's fine because it's almost done I'll have to like link a few more stuff and I want to make it more informative like I said so I'm trying to get more questions on Instagram I just posted so if you're watching this hopefully your past self ask me questions but if you don't you can always DM me oh what a sweet boy you sprayed dust all over this yesterday Ryan I did not do that basically like up here in these windows there was so much dust I don't even how wait how'd you see it oh yeah yeah he walked up on a chair and he saw up there it was so dusty all along here everyone was dusty so we put in a work order for the guys to come clean it and this mirror ended up getting really really dusty so I can only imagine what's on our floor right now but I can back him later we are gonna head to the event well I am gonna head to the event Ryan is dropping me Ryan's not he's telling me he's getting Loro which is a place no it's a place that we've been wanting to go to for a long time but Sophie's with me as you can tell I'm like very hard breathing underneath me that's Sophie she's taking a little joy ride with us I just got to Opa and don't know how much I'll be vlogging inside but I will let you guys know how it goes afterwards I'm nervous I feel like there's just gonna be so many people there so so we are here in Opa and I'm with Megan and she is what college are you from Michigan State in chapter I'm at University of Central Florida Epsilon over Con so this is so cool this is my first alum event and I'm guessing you're a student we're excited we're getting just both moved here yeah I just got out of the alumni event so the meetup was pretty great I met everyone and you know I was like PSI don't have a job hit me up girls you know ladies help assist out like if you know you know wait it's this anyways so I met everyone and it was great I got Sangria I felt like it was gonna be a little bit longer it wasn't that long but anyways for the chapter dues I thought it was gonna be like 40 bucks per month or something like that so apparently newly grads get a $10 membership for the whole year so I'm like sign me up and then regularly it's $40 per year which isn't that at all compared to like what I used to you know what my chapters were that's like insane but I think it's only monthly meetups much stuff goes on but I'm so excited and I'm glad I'm gonna get involved sooner than later so I think the one thing that was holding me back was the dues because I was just like I don't really want to pay like a monthly payment yet while I have all these new monthly payments so yeah for all you people out there I mean it could be different for every alumni chapter alumni chapter but now we know we are now at Shake Shack with a very hangry boy wow it's beautiful alright let's go eat Shake Shack experience look at this I don't know about these fries though why he loves these kind of fries I don't really I don't know if I love these kind of fries but we will try yeah I need that too that's my milkshake I want it that's like a chocolate with cookies and cream I think that's why it's probably so good I'm gonna have this this is good for me


Will shrinkage occur with ART-resin? No, shrinkage will not occur with ART-resin. Shrinkage occurs because of solvents or non-reactive diluents or cheap fillers in the makeup of the formulation. Those are the materials that come up out of the product and are released as VOCs during the curing process. ART-resin has no solvents, no non-reactive diluents, no cheap filler. So shrinkage is not an issue.


QuickBooks Online 2023 E-Commerce Inventory, Excel, Weighted Average Practice Problem Part Number 2. Get ready to earn the skills needed to boost your bank books on up with QuickBooks Online 2023. Here we are in our QuickBooks Online Test Company file using the accountant view as opposed to the business view. You can toggle between the two views by going to the cog up top and switching the view down below, duplicating some tabs to put reports in like we do every time. Right click on the tab up top to duplicate it. We'll duplicate again, right clicking and duplicate once again back to the middle tab. Reports on the left opening up one of the favorites which of course is the balance sheet report as it's thinking tab into the right reports on the left. Closing up well let's hold on a second profit and loss then close up the hand boogie then we'll change that range from 0401.


What's good chargeable Ross back out again with another video. So I did find out As the time of me recording some recordings on Saturday, I did find out Yesterday that Triple H has announced his retirement from in ring competition It's sad, you know, it's unfortunate, but I think the writings were on the wall I want to say in 2021 late 2021 Triple H was dealing with a cardiac heart problem of sorts and he was undergoing operations and Apparently now he has a pretty much a defibrillator a defibrillator. I can't even say it In his chest now and it just wouldn't even be smart medically to Actually go out there and wrestle again and I think a lot of us kind of figured that probably was going to be the case anything dealing with your heart is is is very serious and Doing any extraneous activities involving your heart Especially after having surgery and stuff like that It's it's usually not a good idea. So him making that announcement It was one of those things where we knew it was coming if you really just paid attention to the whole situation But you didn't want to hear it, but it it it's some done fortunate truth I think his last in-ring match Was with Randy Orton? Overseas it was like I think it was a super showdown it was one of the Saudi shows but that was his last in-ring match and that was a few years back and It's crazy. Just even Saying that granted From what people were saying the match was actually pretty pretty solid But it was just it's crazy to say that was his last match Ever in a wrestling ring and it was cool to see yesterday and also today People just showing their favorite triple H clips favorite triple H moments people from AEW WWE other wrestling promotions showing their love for triple H and what he's done or what's the type of impact he's had on their career and It's unfortunate, but what I've always said is At some point it gotta be about your health the same thing I said with Undertaker man him having I believe he had both hips both of his hips replaced. I'm not sure or I know he's had hip surgery like he's just been dealing with a lot of a lot of things, you know on his body physically and Him getting that sorted out is the most important thing, you know, it's it's not about having that one more match It's being able to You know live a life outside of wrestling and triple H wants to be able to do that and I think he should I Think him stepping away was the smart decision I'm pretty sure Stephanie was not gonna have it not gonna let him You know risk his life like that and I'm just glad he still has his life And he can still be impactful behind the scenes. Hopefully a Vince McMahon and everyone else in management allows that but It's just it's it's just one of those things where all you can do is just be appreciative of the legacy that he left behind within the ring and behind the scenes. I mean we can all really give Triple H is you know his his much needed respect when it comes to what he's done for NXT after After Dusty passed away and how he was able to kind of you know really Cultivate that into the NXT brand that we all love, you know, like I Got into NXT because of the matches and the storytelling and you can see triple H His passion for his love for it. I never thought in a million years I would ever see triple H as the guy that goes for the indie darlings that goes for the people that Don't have the WWE look and Like it was cool to see him embracing Tommaso chomping him embracing Johnny Gargano Him embracing Shinsuke Nakamura him embracing Finn Balor get getting all these cool talent From these other companies that you would not think or may would like be main event players or have main event capabilities on the main roster because you know Vents don't look for those type of guys him bringing in Adam Cole that Adam Cole air the undisputed air one of the greatest factions Ever in WWE and they weren't really seen on the main roster him bringing in Walter I'm not calling them goon there him pretty much Starting up NXT UK or getting that brand jumping like just seeing His love and passion for the for the business outside of WWE I me personally if you know triple H and been watching him for years. You I don't think anybody would have seen that His triple H was always the guy of you got to look like this back in the day You know so to see him embrace Younger talent that don't fit that mold. It was beautiful, man And you know, I just I just want to be able to say Triple H Paul Levesque We really appreciate what you've done. I will say this as a kid growing up. I used to despise triple H I used to hate him, but that was because he was he was a an annoying heel Annoying here with a big nose But at the same time as You get older you can appreciate his heel work You can appreciate what he's done in the business where they're questionable fuse that he should have definitely lost Yes, where there's times in the era of the evolution era When he was just winning all the time at the championship all the time. It was kind of annoying. Yes, but All in all as a whole He was always a guy that the company could depend on to be honest with you and this may be an unpopular opinion He wasn't the top guy. It was always gonna be stone cold in the rock They were always an attitude error They were always gonna be the top guys, but guess what when they went on and moved on He was still the guy there He was still the guy that people, you know could trust in to carry the The company on his back. He was I will give him that he's been there Since then since they all left all did their own thing moved away on, you know, maybe retired or whatever He still was there And that's something that you know, you can definitely appreciate so This was just it was a sad news to hear but ultimately it's for his health And I don't think anyone can complain about that. So What I want y'all to do Comment down y'all favorite triple H feud favorite triple H match whatever Comment down below if you know me you've been subscribed to me Y'all already know my favorite triple H match Well, favorite triple H few will be always and forever his few with HPK That was some of the greatest television I had ever seen it felt real it felt personal and I love that few to death One of my favorite few just a few I can always go back to and watch So, but I appreciate all the love and support man roll to ADK appreciate y'all kicking me see y'all next one. Peace


Welcome to Toffy TV, here is the Everton News Daily. Fabian Delph is the latest Everton player to suffer an injury as the preparations for next Sunday's Merseyside Derby are underway. Delph suffered a muscle injury in training and is now rated as doubtful for the game against Liverpool at Gooderson on 21 June. Delph joins Jeri Meen a'n Andrei Gómez as doubtful for that game. Everton have already definitely lost Theo Walcott and John Fully Cobamon for that game, so some serious injury will be mounting up for Carlo Anciolotti ahead of that Merseyside Derby. Hopefully Delph, if he does miss that one won't be out for too long and then we're going to need all of our players as fit as can be for the remaining nine games. We know that we've already lost Walcott for a month and like you say, Cobamon till next year, so no more injuries please as we move forward. L'equip in France today have confirmed that Everton won't be taking up the option to buy Jibril Cidderby. That's been muted over the last couple of weeks, but a loan deal may still be on the cards. That's what their report is saying that Monaco will make that decision to basically keep Cidderby off their wage bill. Everton pay his wages if he comes on loan here again for another year. It does go on to say that Everton may just use John Job Kenny, who is on loan out at Shalka, but Cidderby may still end up at Everton again next season, although apparently Sevilla is showing a real interest in him as well, so we'll see what happens there. Richard Charleston has said that he wants to win things with Carlo Ancelotti at Everton. He called Carlo Ancelotti one of the greatest managers of all time, said he's loved working with him so far on his learning things all the time and said hopefully we can achieve great things together. Richard Charleston spoke about the last nine games and said hopefully we can win enough games to finish in a European position and play in that trophy next season. The lot can be achieved in these last nine games and we have to keep that flame burning. It is there Everton's sixth point currently off a European spot, depending on the outcome of Manchester City's trial and appeal. Everton could be closer to that. It could go down to eighth place, the European places if that ban for Manchester City is upheld. Of course that then means the fifth place gets into the Champions League, so definitely a lot to play for for Everton and that's what he could do with no more of these injuries as we try to move forward with that. Finally, Everton has been linked with a loan move for Kate Zuma who spent last season on loan that Everton did quite well. Everton unable to pay to some on a permanent basis in the summer, although they wanted to. He's done okay this year, played over 20 games for Lampard at Chelsea this season, but is thought to want to move away from Stamford Bridge Tottenham also credited with an interest in the 25-year-old. That's it for the Everton News Daily, make sure you subscribe, give the video a thumbs up and if you want more great videos join us over on Patreon. See you later.