Hello and welcome to the session. This is Professor Farhad and the session we're going to be looking at impairments of assets, which is IAS 36. This topic is covered in international accounting for a course as well on the CPA exam. Yes, this topic is covered on the CPA exam because you need to know the rules for impairment for IFRS as well as USGAP. As always, I would like to remind you, which is you, my viewers, to connect with me on a professional level. If you have a LinkedIn account, please connect with me on LinkedIn. If you don't have one, I strongly suggest you create one. It's very important for your professional image and network ability. YouTube is where you would need to subscribe. I have all my lectures on YouTube, over 1500 accounting, auditing and tax lectures. If you're benefiting from my lectures, other people might benefit as well. Please like my lectures, share them, put them into the playlist, let the world know about them. This is my Instagram account. I'm trying to grow my Instagram following. This is my Facebook. I do have some premium product on Gumroad. This is my website. Let's talk about impairment of assets. What is impairment of asset? What is the big idea? I'm just going to give you a big idea example. Let's assume Uber. This is what actually happened. Uber operates in London. Before they operate in a city, they have to make investment. They have to invest in the company. They might have to buy servers. They may have to buy other assets. Let's assume for the sake of this example, they bought one million worth of euros, worth of assets. They made an investment of one million. And Uber started to operate in London. Then suddenly, the municipality of London decided to ban Uber. We don't care about why, but let's assume they decided to ban Uber. Well, Uber made all this investment. And suddenly, the legal environment has changed. The municipality said, the local government said, well, guess what? We don't want to have Uber in the city. It's not safe. And for other reasons, we don't want Uber to operate. So what happened to this one million euros? Basically, if they want to sell this one, they want to go back and sell those servers, sell the assets that they invested, let's assume they can only get for it $200,000. So what happened is the assets for Uber were impaired. It means they lost utility. They lost utility. Now, how do we measure exactly impairment? We're going to see exactly how we measure impairment. I'm giving you this example to give you the big picture. So basically, you bought something. You made an investment in your, let's assume you made an investment in your property, plant, and equipment. And for some reason, we're going to look at what reasons could happen. One of them is legal reasons. Those property, plant, and equipment became less useful. They're not giving you the same utility that you thought you're going to generate from them. So if you invest one million euros, you expect to make more than one million euros. But now your investments basically went down to $200,000. So if you want to sell those servers and those investments, whatever you invested in and someone else, they would sell pay you $200,000. So they lost utility. So that's the big idea of this lesson. It's basically you lost utility. Your assets lost utility. So impairment applies to, as I just mentioned, property, plant, and equipment, intangibles, asset as well, goodwill, investment in subsidiaries, associates, and joint venture. This is what it applies to. It does not apply to inventory or construction and progress, which is kind of, in a sense, it's inventory. The third taxed asset, we have a different valuation for this. Employee benefit asset. If you have any employee benefit asset, it cannot be subject to asset impairment or financial assets such as accounts or notes receivable. Those are not subject to impairment. They're subject to something else, which is allowance and valuation accounts. Now both USGAP and IFRS require impairment testing of asset. It's different. USGAP is different than IFRS. But nevertheless, they both require it. Now how often do you have to assess your assets for impairment? Simply put, when do you ask yourself, are my assets impaired? So under the IAS 36, which is the IFRS requirement, an entity must assess annually whether there are any indicator that an asset is impaired. How would they know if there's an indicator exist? Well, I'm going to give you some indicators, and those are not the only ones that should give you an idea what should companies be looking at. For example, we have some external events. What are some external events? A decline in market value. So basically what happened, you bought an asset, you paid for it a million dollars. Suddenly it's worth $600. Why? Because maybe there's a new technology, a better technology, a more efficient technology. What you bought, you made a mistake. You bought it too early. There's a market decline in the market value of your asset while it might be subject to impairment. An increase in the market interest rate. What happened is if you have an increase in the market interest rate, it's going to affect your cash flow. Because when you discount your cash flow, you would use an interest rate. When interest rate goes up, your present value goes down. Therefore, it's going to affect your cash flow from that investment. Or economic, legal, or technological changes. I gave you an example of a legal. Basically the city of London, the municipality of London banned Uber. That was a legal decision. Or for example, there's a new technology on the market. That's better than yours. It's more efficient than yours. It's cheaper than yours. Then what happened to your technology? It became obsolete. Another external event, if the FDA pulled your drug out of the market. Well, that's a legal, that's a legal major legal event. Or economic event in general. Just the economy goes down and your assets are no longer useful because you bought them to produce 10 million units per year. Now, there's no demand for 10 million units. There's a demand for barely 3 million units. Well, guess what? Your asset is impaired. There are also some internal events that we could look at such as physical damage. Well, if your asset is damaged, something happened. Your employee broke it. Just there was an accident. Well, if there's a physical damage, your asset is impaired. Upsolescence. Upsolescence, it's still good physically. But from a production perspective, it's not as useful. And this is especially important for technology. For example, you bought a software. The software is still in good condition. But there is a better software, a faster software. Basically your old software becomes Upsolescence. Idleness of an asset. If you're not using an asset, if you bought an asset and somehow you're not using it or using it less than you should, you should ask yourself, is the asset impaired? The restructuring of part of an asset. Now you're using your asset for something else. Why? Did it lost utility for its original intent? Or worse than expected, economic performance of the asset. You thought this asset's going to produce a million unit for you? Well, the maximum it can produce 600,000. Guess what? Your asset is impaired because you assumed it's going to produce a million unit. Now those are events. Any of these indicators of the company feels that those indicators exist, then you go into the impairment. So if indicators of the impairment are present, an entity must estimate. Now they're going to go into the details. They must estimate what's called the recoverable amount, which we'll talk about the recoverable amount in a moment. Then we're going to compare something called the recoverable amount of the asset to the asset carrying value or the asset book value. So simply put, an impairment exists if the carrying amount, if your book value is greater than something called the recoverable amount. Now we should all know what the carrying amount is. If it's for property or plant or equipment, that's the cost minus depreciation. That's the book value. But what is the recoverable amount? Well, the recoverable amount is the greater of. So we're going to have to look at two amount, the greater of net selling price or value in use. Now again, what is the net selling price and what's the value in use? Well, the net selling price is how much you can sell the asset for in an active market minus disposal cost. So how much can you sell this asset today in an arm length transaction minus any disposal cost? That's your net selling price. So for example, you can sell the asset for $700,000 and there is a $20,000 commission. Well, that's $680,000. So your net selling price is $680,000. What is the value in use? The value in use is determined as the present value of the future net cash flow expected to arise from continuing use of the asset of its remaining useful life and upon disposal. So basically what you do here is you do a cash flow analysis and hopefully you all know what a cash flow analysis is. You would look into the future and you discount those cash flow into the present. Now IFRS, they have specific rules. You have to use approved budget and should cover a maximum of five year. So what you do is with that cash flow to assume it's going to give you 100,000, 100,000, 100,000, 100,000 and 100,000. What you do is you discount those to the present value. Generally speaking, you should use five years into the future unless you can justify longer period and the discount rate should reflect your current market assessment. So the discount rate that you choose has to be reasonable. Otherwise, the present value will be incorrect as well as the nature of the asset under review. If the asset is risky, it may justify a higher interest rate. So basically it's either the value and use. Let's assume the value and use is 750,000. Well, forget about the 680, I'm going to use my value and use and compare this to my carrying amount. Whatever my carrying amount is, we'll work an example. So this is how you compute impairment under IFRS. Under US GAAP, an impairment exists. When an asset, book value exceeds when the book value is greater than the future cash flow, that's not discounted, undiscounted. So what you do is you take your book value versus your undiscounted cash flow, undiscounted cash flow. So the net selling price is not involved in this test when it comes to US GAAP. And future cash flow are not discounted to their present value. Now, if you are interested in US GAAP, because I'm not going to cover US GAAP in this session, go to my intermediate accounting, I believe chapter 12. And I have maybe over an hour about asset impairment under US GAAP. So just know that US GAAP is different. That's all you need to know for now. And to illustrate the IFRS, let's work an example. So on December 31st, T Company has specialized equipment with the following characteristic. They have a book value of 50,000. That's the book value. Selling price of 40. Cost of disposal of 1,000. Expected future cash flow of 55. Present value of expected future cash flow is 46. So this is what we have now. Well, let's see if we're going to be applying IAS 36. We have to compare the recoverable amount to the carrying value. So obviously we do have the carrying value right here. The carrying value is easy. 50,000. Now, what's the recoverable amount? The recoverable amount, either the net selling price or the value in use. Let's see if we have the net selling price, I believe. So the selling price is 40. And cost of disposal is 1,000. The net selling price is 39. The value in use is the present value of the expected future cash flow. This is the value in use. So between 39 and 46, we'll use the greater. The greater is 46. So notice the greater is 46. Now is 46 lower than 50? Yes, 46 is lower than 50. Now, why did this company undertake this test? Because they think something happened. So that's why they're undertaking this test. And what they find out, the recoverable amount is less than the book value. Therefore, we have a loss. And we have an impairment loss. And the impairment loss is $4,000. So this is the carrying amount. This is the recoverable amount. And we have an impairment loss of 4,000. IFRS is easy. It's kind of one-step test. USGAP, they have two steps. So we're done with IFRS. So we have a loss of 4,000. We debit. Impairment loss, which is an income statement account, goes profit and loss, and we credit equipment. And that's it, basically. This is how we impair an asset under IFRS. Now, bear in mind, in USGAP, a little bit different, please see intermediate accounting. OK, reversal of impairment. What does reversal mean? Let's go back to the Uber example. Remember, Uber, we said, the city of London banned them from operating in London. So all the investments that they made became impaired. Let's assume Uber appealed the decision and the decision was reversed. Now, what happened is they had the reversal of impairment. Those assets that they thought they're useless, now they become useful again. What do we have to do? Can we reverse the impairment? Under IFRS, yes. Under USGAP, no. So here we are talking about IFRS. So let's take a look at what we need to do. At the end, at each balance sheet date, a review should be undertaken to determine an asset impairment loss have reserved. So basically, at the end of the accounting period, we have to ask ourselves, where are down those assets the prior period? Did we recover anything? If subsequent to recognizing an impairment loss, the recoverable amount of an asset is determined to exceed the new carrying amount. So again, we look at the recoverable amount. Is it exceeding the new carrying amount? If the answer is yes, we need to reverse the impairment. Now, how do we do this? Loss should be reversed only if there are changes in estimate used to determine the original impairment loss. So if we use a certain estimate to make the, to book the loss initially, we have to look at those same estimate and see if there's any changes in those estimate. Or we could look at the change in the basis of determining recoverable amount, which is net selling price or from value and use. So those are the factors that we look at. If there's any changes in those and the changes as positive, simply put the recoverable amount. Now it's greater than the new carrying amount. We can reverse. The carrying value of the asset is increased, but not exceed what it would have been if no impairment loss has been recognized. So simply put, we can reverse the loss, but the loss, the reversal cannot exceed, notice what it would have been if no impairment has been recognized. Not what it is now. What would have been if no impairment has been recognized. And what does that mean? We'll work an example and I'll remind you what I mean by this statement. And any reversal is income that goes immediately into the income statement. Just to remind you, USGAP does not allow reversal of previously impaired losses. Basically, the USGAP says, you wrote down that asset. This is the new cost basis for this asset. Move on with your life. Now, if it impaired further, you need to write it down, but you cannot write it up. Let's take a look at an example to see how reversal work. So we have Spring Valley Water Company purchase a new water filtration equipment at the beginning of the year for a million dollars. So basically they debited asset, they credited cash for a million dollars. They debited equipment and they credited cash. The equipment is expected to have a useful life of 40 years with no residual value. Simply put, we'll take a million dollars divided by 40, one million divided by 40 will give us 25,000 in depreciation. Therefore, we're going to depreciate the asset year one, year two, year three, each year 25,000. So by year three, we already depreciated for three years, the book value is 925. This is the book value for the asset because a million minus 75,000 is 925. So by the end of the year, year three, Spring Valley concluded that the filtration system was not performing up to expectation. It's not processing enough water, it's not cleaning enough volume of water, whatever the performance is, it's not performing of what we thought it will. And we determined that the recoverable amount based on the net selling price is 740. So basically we looked at the selling price, at the value in use and we find that the recoverable amount based on the net selling price is greater and it happens to be 740, that's given to us. So look, the book value is 925, the recoverable amount is 740, guess what, we do have an impairment. We do have an impairment. Why? Because the book value, the recoverable amount is less than the book value. So the book value is 925, we already computed this for you, an impairment loss of 185,000, which is 925 minus 740. Let's take a look at this, just kind of go through this step by step. So if we take 925 minus 740, oops, minus 740, we have to impair this asset by 185,000. Therefore we debit impairment loss by 185,000, credit equipment 185,000. Now once we bring down the asset to 740, now we have to compute the new depreciation. The new depreciation is based on 740, that's basically the new asset, and we have 37 years remaining. Therefore 740 divided by 37, our new depreciation amount is 20,000 rather than 25. So for year 4 and year 5, we lived with that depreciation. We were depreciating the asset $20,000 per year, hopefully so far so good. Now what's going to happen? We're going to go into year 6 and something's going to happen. In January 1st year 6, a technician discovered that the filtration equipment had not been properly set up at the time of the initial installation. The technician discovered that there is nothing wrong with the filtration system. All what happened is we did not install it properly. That's why it's not working properly. That's why it's not filtering enough volume of water properly. And what they did is adjustment of the installation result in significant boost in performance, which led the company to evaluate whether the equipment was still impaired. So what they did said, let's go ahead and fix that installation and see what happened. They did fix it and the asset, now it's performing even better than expected. Now we look at the new estimate of future cash flow to be generated through continuing operation of the equipment resulted in a recoverable amount based on the value of use $900,000. Now we looked within another cash flow analysis, which is value and use, and we find out the value and use of this asset is $900,000. And the company determined it was appropriate to reverse the impairment loss in year three. Now we looked at year three when we made the impairment loss and we find out, hold on a second, we need to have a reversal because now the asset is back to its original intent or it's performing better than before. So it recovered some of that impairment loss. So the company will have to calculate what the carrying amount would have been. You remember I highlighted that in yellow. What would the carrying amount would have been if no impairment have been taken. So let's take a look at this concept. So the company computed what's the carrying amount of the equipment would have been if the impairment had never been recognized. So we have to assume, let's assume the impairment was never recognized. Well, the impairment was never recognized. We were taken $25,000 of depreciation times five. Then we would have $125,000 of depreciation. Well, the book value would have been $875, which is less than the new recoverable amount of $900,000. We do have a reversal. Now the question becomes how much do we reverse? How much do we reverse? With impairment, the carrying amount of the equipment at the end of year five is $700,000. Remember when we originally impaired the equipment, we brought it down to $740,000. That was year three. Then in year four, we took $20,000 of depreciation. And in year five, we took another $20,000 of depreciation. So the book value of the equipment, right before we discovered this installation issue, was $700,000. Now we need to take it from $700,000 to what it should be $875,000. Well, what's the difference between those two? You guessed it, $175,000. So therefore, we have to reverse it by $175,000. And the reversal goes into income. So basically, it reverse and it goes into the income statement. Therefore, we increase the equipment $175,000. And we reduce a loss, which is increased income by $175,000. Again, what we'll have to do, we have to compute the book value. What was the book value would have been if we did not take the impairment? Remember that specific rule, would have been. It would have been $875,000. Why $875,000? Well, $25,000 per year depreciation times five years because five years went by. Let's give you $125,000. A million minus $125,000 is $875,000. And this is the impairment of assets under the IFRS. If you want to go to and see my USGAP, please go to my intermediate accounting course. If you visit my website for additional lectures, please consider donating. Good luck and study hard for your CPA exam. This topic is covered on the exam.


From San Francisco, it's theCUBE. Covering Sumo Logic Illuminate 2018. Now, here's Jeff Frick. Hey, welcome back, everybody. Jeff Frick here with theCUBE. We're at Sumo Logic Illuminate at the Hire Regency San Francisco Airport down in Berlin Game. And we like to talk to people that run these companies, but we really like to talk to customers. That's our favorite part of our day. And we're excited to have a customer of Sumo Logic who's come on to tell us part of his story. It's Eric Rocknoby. He's a senior manager, platform engineering at USA Networks. Great to see you. Good to see you? Yeah, so first off, just impressions of the event. I think it's only the second year they did it. They had the Silent Disco certifications going on this morning. I didn't participate in the Silent Disco. You did not do the Silent Disco? I will, because I'll be talking tomorrow. And so I'm very curious to see how this can work out. It's pretty cool, actually. Everybody in the same room, except they can't hear it. So it's very much like this Silent Disco if you've ever done one of those. But in your talk tomorrow, it's all about migration. That's kind of what you're here for. You've done some big, big migration. So talk a little bit about some of the thought processes that started this migration process. There's always a lot of talk of lift and shift and can you migrate and should you migrate? And then some of the things that happen as you went through that process. Sure, so we migrated from Splunk Cloud to Sumo Logic. And at the same time, we're migrating workloads from AWS to Google. We're now about 60% in Google. And also, we've really been stepping up our containerization and use of Kubernetes. Actually, the 2016 elections was our very first time we used Kubernetes in production, figured go big or go home. Good timing. Yeah. And it was an amazing success. I think we did 160 plus deployments that night, which we'd never be able to do just on a VM-based workload. So we've been migrating a lot of our workloads to Kubernetes and it actually really dovetailed nicely with Sumo Logic because they had great support for that. So migrating is never easy. So what were some of the motivations that were causing you guys to look at and ultimately making some of these migrations? Just the typical technology on speed of market, being able to serve our internal customers quickly. The platform we were on was a lot of opening tickets and asking for maintenance windows for plugins or change and things like that. And we really needed something that was SAS from the beginning and be able to integrate rapidly. Right. So how difficult was the process? How long did it take? Big team, small team? So my team is about eight folks, but one of the things I'll talk about in my talk tomorrow is find your key stakeholder. And for us that was security and engineering. And we involved them early in the vetting process for Sumo Logic, really had them step up their requirements and help drive the process. And they also helped wrangle a lot of the rest of the enterprise, which we may not have had input or say over, but security has their hands in a lot of places. So that was a key win for us. As far as how long it took us, it were agile team, new two-week sprints. I think we probably got it done within a quarter, which felt pretty good. And it was, when we actually ended up cutting over as a non-event. Really? Yeah. Were you all keyed up for the event and then the event didn't happen? Yeah, it was like, okay, we're as a fire and it's like, no big whoop, right, right. So we're here at Sumo Logic Illuminate. So what were some of the specific attributes of Sumo Logic that helped you with this process? Yeah, so we're a chef shop and for our VM-based workloads and configuration management. And then we're also big into Kubernetes. And they have a couple of key integrations there. They have a great chef cookbook for deploying their collector and configuring sources and everything. And we leverage that heavily and then customize it for, it's open source. So you take it and then you make it your own. Right, right. And so we customize it for our own needs. And then that was for the VM workloads and then the Kubernetes, there's a FluentD Sumo Logic collector. It has excellent integration with Kubernetes and we did some customization there so it would match our taxonomy of our source categories and everything just to make things easier to search and index. But it's really about delivering for internal customers and making it seamless and easy. Like, they don't have to think about it. They're containers log and this thing just picks them up and ships them and they know where to find them. That's cool. And there's a lot of dev ops is now moving into dev sec ops, right? We hear it more and more every place we go. And we also hear about security. It needs to be baked in all along the path. And as you said, your security team was one of your primary stakeholders and supporters of the effort. So I wonder if you can speak a little bit deeper into how the role of security and the where security plays has changed from the old walled garden days to really integrating it into everything that you do up and down the application side. So, I mean, they have a ton of tools of their own that they need to aggregate data all in one place. So that's one key takeaway. But they also, actually just a couple of weeks after we went live, we had a DDoS attack on one of our properties. So we have over 100 papers across the country, digital properties and print. And we have some mitigation at our CDN fastly, but really investigating the source and getting it locked down and everything SumoLogic played a key role in that kind of rapid response.  So, they're really leveraging it proactively to enforce policy and also for investigation and things like that. So you had more migrations on the horizon since it was so easy this last time. You had the non-event on the cutover day. I don't know. I think maybe we'll stick with our tool set and build on what we got. All right here. Well, I don't know. You got to do it again. I mean, if you're so successful, you got to do it a few more times. We'll see, you never know who might get swapped out next year. All right, Eric. Well, thanks for taking a few minutes and sharing your story and good luck on your presentation tomorrow. Appreciate it. All right, he's Eric. I'm Jeff. You're watching theCUBE where it's SumoLogic Illuminate. Thanks for watching.


This is going to be a demonstration of the structures in the lower one-third of the thigh and around the knee So let's start off with this structure, which I have lifted up here. This is the combined insertion of the quadriceps muscle So this where my thumb is located. This is the quadriceps tendon It's a very powerful tendon and it's inserted onto the base of the medulla here The quadriceps tendon is the combined tendon of insertion of the four muscles of the quadriceps, namely the rectus femoris The vastus lateralis I've lifted up with my finger here Then under the rectus femoris we have this. This is the vastus intermedius And I have lifted up the vastus medialis. So all these four tendons they fuse at the quadriceps tendon Apart from that the vastus medialis Gives an aponeurotic expansion and I have lifted up here with my finger This aponeurotic expansion gets attached to the side of the patella and to the condyle of the tibia So this is known as the medial patella red necrolum Likewise the vastus lateralis also does the same thing It gives an aponeurotic expansion and my finger has lifted it up here It continues down and it gets attached to the side of the patella and to the tibial condyle So this is the lateral patella red necrolum There is a thin aponeurotic sheet which we have removed which goes over the patella and it continues down And it merges with this strong tendon that we have lifted up here this is the ligamentum patellae, the patella ligament, which extends from the apex of the patella to the tibia tigrosity So therefore in effect the quadriceps tendon is Continuous with the patella ligament, with the patella inserted in between the two lycosesamide bone The purpose of the patella is to alter the direction of pull and increase the mechanical advantage of extension of the knee The next structure which I would like to draw your attention to is the Continuation and the termination of the adductor canal. So this was the beginning of the adductor canal Where the sartorius overlapped the adductor longus So this is the sartorius, this is the adductor longus. So the adductor canal began here and So 15 centimeter long canal which starts from the apex of the fibro triangle and it ends at the adductor hiatus Which I shall show you just now. So for that let me retract the sartorius out of the way To show the continuation of the adductor canal. We can see this nerve which is continuing. We have Completely freed it from the adductor canal. Otherwise, it was deeply stuck inside This is the syphilis nerve and we can see the syphilis nerve is coming from the femoral nerve here So this is the longest cutaneous nerve. This is the anterior most structure in the adductor canal this passes through the adductor canal and Somewhere here it appears through the fascia of the adductor canal and it came to the median side of the knee and Here it runs in the complement with this vein here this is the Long syphilis vein and we can see here the syphilis nerve is running with the long syphilis vein and they run behind the medial side of the knee The next structure that we can see in the lower part of the adductor canal is This Artery here. This is the continuation of the femoral artery and just behind that we can see the continuation of the femoral vein and We can see multiple muscular branches and an upper part of the doctor canal. We can see this big nerve here. This is the Nerve to the Vastus medialis Now if I were to put my finger inside here where the femoral artery and the femoral veins are going and we can see that it Is disappearing and we cannot see it anymore Actually, it has disappeared into the adductor hiatus and it has entered into the Puppetial fossa. So therefore the adductor hiatus is the lower end of the doctor canal Which then leads into the Puppetial fossa. So that brings me to this concept of adductor hiatus If you take a look at this tendinous structure here where my instrument is tracing this one This is the adductor tendon. This is the hamstring component of the adductor magnets and just to bring you up to speed This muscle that we see here. This is the adductor magnets So this portion of the doctor Magnus is the hamstring component Which actually takes origin from the ischial tuberosity high up and the tendinous portion that's down vertically where my finger is tracing and we can see that it's a very stout Tendon here and the tendon then gets inserted onto the adductor tubercle exactly where my finger is located The adductor hiatus is therefore located between the adductor tendon and Adductor component of the hamstring muscle and that is exactly where the Femoral artery and the femoral vein is disappearing into the Puppetial fossa. So that is the next thing Which I want to draw your attention to. Thank you very much for watching Dr. Sanjo Sanyal signing out David over the camera person if you have any questions or comments Please put them in the comment section below. Have a nice day


Hello friends, welcome to the session and we are going to find the roots of quadratic equation given in question number first above by applying the quadratic formula. Our equation is 2x square minus 5x plus 3 equal to 0. Before starting with the solution, I would like to tell you the basic idea behind the question. If ax square plus bx plus c equal to 0 where a is not equal to 0 is a quadratic equation then d equal to b square minus 4ac where d is discriminant and its roots are given by alpha equal to minus b plus square root of d upon 2a and beta equal to minus b minus square root of d upon 2a. Now, let's start with the solution. Now on comparing 2x square minus 7x plus 3 equal to 0 with ax square plus b plus 3 equal to 0 we have a equal to 2b equal to minus 7 and c equal to 3 therefore d equal to b square minus 4ac or it can be written as minus 7 square minus 4 into 2 into 3. This implies d equal to 49 minus 24 or d equal to 25 therefore the roots are alpha equal to minus b plus square root of d by 2a this can be written as alpha equal to minus of minus 7 plus square root of 25 by 2 into 2 or this can be written as plus 7 plus 5 upon 4 which gives us 12 upon 4 on cancelling we get 3 this implies alpha equal to 3. Similarly, we calculate beta beta equal to minus b minus square root of d upon 2a it can be written as minus of minus 7 minus square root of 25 upon 2 into 2 this gives plus 7 minus 5 upon 4 or this can be written as 2 upon 4 this implies beta equal to 1 by 2 therefore the roots are 3 and 1 by 2 hope you understood the solution and enjoyed the session goodbye and take care


So he comes in last night, walking like he does, left his shoulders in the van. He's in there, like swimwear. Say it, you all right? He's saying. I've come in here as Daisy's ex. Met Daisy in Ibiza, pulled her, slept with her. Straight away, she got a bit clingy and fell for me. Me and Daisy, we're just mates now, aren't we? Huh? I've heard that Daisy's been cracking on my people in there anyway, and my feelings towards Daisy are like, she wants me more than I want her. I don't really want Daisy. So you don't want to bang her? No, I don't know more. It's just a friends of benefits sort of thing. What is the actual issue with you and Matty there? A few things got said in the group chat. I'm going to have to pull him up on it when I get in there, because he shouldn't have said I meant to be his mate. So Natalie comes back from the beach yesterday with a bit of bad news, if I'm honest. Sam's coming in, who's Daisy's ex. I've got a bit of beef with Sam from before. It's Sam.   What's he been saying about you? Apparently that I'm a beg. So he comes in last night, walking like he does, left his shoulders in the van. He's in there, like swimwear. He comes in, walks straight past me, can't even look at me. The guy just sits down at the end of the table. I know he's seen me, but he just ain't got the arsehole to look at me. Yeah, I've got a little issue, mate. A little? Come on, son. Slow down, that's what I mean. Do you want to go and have a chat about it? Yeah, we will eventually, but I'll introduce yourself first. Make yourself settle down, all right? All right, cool. The next minute I know, one of the birds has stuck their oar in and asked about mine and Sam's history. Not a good idea. The next minute, right, we stood there, effing and blinding at each other across the table.     Right, Daisy.      Why you standing up and getting Larry? What? All you tried to do was chip in the group chat. I didn't tell him. You were in the group chat. Once Sam put his toys away, he finally pulled me to one side and asked for a chat in a room, which is all I wanted in the first place. We've gone in there, the geezer could not wait to apologise. I apologise calling you back. OK, you're sweet. You're going to apologise? No, all right, because I'm not a begger. At the end of the day, me and Mattie were mates, good mates as well, not just acquaintances, good mates, before this happened and was together all the time in the summer, virtually every day in IV, we both did a season together, so I don't think to do was to sit down and just sort it out. He's my power at the end of the day. He might have staggered me off, but if he's come to me and told me the reasons and apologised, I don't hold grudges. Let's just crack on and have a blinder.


Hello Texas Heart Institute. My name is Tiffany Robb. It is a privilege to be here representing my profusion team and to be speaking amongst this special conference honoring women leading with the heart. Maya Angelou said it herself, the desire to reach for the stars is ambitious. The desire to reach hearts is wise. We can accomplish so much together by empowering and motivating others. By way of a little professional background I have accumulated nine years of experience in pediatric perfusion first at the Mayo Clinic in Minnesota followed by Children's Hospital Los Angeles and now at Dell Children's Medical Center in Austin, Texas. In this time I have witnessed the palliative struggles that single ventricle patients endure and therefore wanted to share this case report on a novel method to safely de-air a heart-ware system in a single ventricle patient by utilizing ECMO in a modified bypass circuit. As you may already know single ventricle congenital heart disease is a rare high-risk complex cardiac disorder where one lower chamber or ventricle does not develop. Single ventricle defects often require stage reconstructive procedures ultimately resulting in a fontan circulation. This surgical palliation is meant to improve passive blood flow to the lungs while further offloading the systemic ventricle. Despite medical advancements, long-term complications, and the potential developments of heart failure challenge the overall survivability of this patient population. In one study nearly half of the patient sample size with an extracardia conduit suffered an adverse event within 15 years. Given a worldwide shortage of transplantable organs, mechanical circulatory support represents an alternative treatment option that has begun to be evaluated. Outcomes for all children receiving a VAD as a bridge modality fare significantly better when compared to long-term ECMO. In this case report we describe a 31 kilogram 12-year old female with heterotaxi syndrome and failing single ventricle physiology. The patient encountered bilateral glen and fenestrated fontan palliations at one in three years of age respectively. She presented to us with failing fontan physiology and severe AV valve regurgitation. While hospitalized, the patient suffered from a sudden event of rapid atrial tachycardia that degenerated into pulseless ventricular tachycardia. Chest compressions were initiated and continued for a total of 110 minutes until she was cannulated and placed on venous arterial ECMO through the right neck. The patient remains on VA ECMO for six days at a flow rate of approximately 80 milliliters per kilogram per minute. A failure to wean from VA ECMO is demonstrated by elevated fontan pressures. Because the cable pulmonary connection can be a challenging circulation to support with ECMO over the long term, it was considered beneficial for short-term resuscitative support in this case. Therefore, the decision was made to place a heart-ware HVAD as a durable option in anticipation of bridging to heart transplantation. The patient was ultimately listed as status 1A candidate for heart transplant. I want to take a moment here to refresh our memories on the heart-ware ventricular assist system. It is a small, continuous flow pump intended for implantation into the left ventricle and augmentation of cardiac output. The heart-ware has become a favorable selection for pediatrics owing to its integrated short inflow cannula, complete intrapericardial implantation, and percutaneous driveline, as well as capacity for outpatient management. The first report of a successful long-term HVAD in a patient with fontan circulation was published in 2014 with credit to Children's Hospital of Wisconsin. With the original plan to implant the heart-ware on full bypass, an appropriately sized circuit was set up with a physiologic isoelectric blood prime. The patient was transported to the operating room on full ECMO support. Once in the chest, it became apparent from the patient's anatomy and reoperative adhesions that she would present a greater challenge for bypass cannulation. Therefore, the safer alternative was to implant the HVAD on ECMO with a modification of the bypass circuit to vent air from the heart in a controlled fashion. Harry presents an original technique for the implantation of a durable VAD to the left, which combines ECMO in a modified cardiopulmonary bypass circuit. In preparation for the surgical implantation of the HVAD and exposure to a modified bypass circuit, a 300 unit per kilogram heparin loading dose was administered with an appropriate ACT result of 497 seconds. The HVAD pump was cordoned to the patient's common atrium, and a short outflow graft was a nasty most to the ascending aorta with a side-biter clamp. Meanwhile, a modified extracorporeal circuit was assembled for the dearing phase of the operation. A volume resuscitation line noted by the red dash line here was attached from the arterial recirculation line post oxygenator via a high flow stopcock to the venous limb of the ECMO arterial venous bridge. Let's just be reminded that full ECMO support was maintained throughout this procedure. To begin dearing the heart, the surgeon inserted a needle vent into the ascending aorta near the HVAD outflow graft. This created a pathway for purging any gaseous emboli entrained in the ascending aorta through a designated vent to the bypass reservoir. This blood and air mixture was actively pumped into the top of the bypass reservoir at a rate of 150 milliliters per minute or less than 10% of the ECMO flow rate. This blood volume was then filtered at a similar rate through the oxygen oxygenator in arterial filter of the bypass circuit before reinfusion into the venous limb of the ECMO circuit. Venting and volume replacement were titrated to maintain the human dynamics stability of the patient during sustained VA ECMO supports. The patient was weaned from ECMO as the HVAD pump was gradually initiated. Once dearing was deemed a success, the erratic root vents was removed. Upon establishing stability of the VAD ECMO cannulas were also withdrawn. After a whopping 490 days on heart wear HVAD support, the patient underwent successful heart transplantation. As previously described, pediatric VAD support for failing single ventricle physiology presents its many challenges despite significant advancements and superiority to conventional ECMO. The purpose of this case report is to share a controlled method for venting the heart when transitioning between circulatory support devices in a complex patient with very few operative alternatives. Therefore, unveiling new techniques for clinical reference and the safe management of complex patients will facilitate the potential for improved outcomes and the likelihood of bridging to other therapies. Thank you very much for your time.


Welcome back to our lecture series Math 42-20 abstract algebra 1 for students at Southern Utah University. As usual, I'll be your professor today, Dr. Andrew Missildine. In lecture 19, like I promised in lecture 18, we're going to continue our discussion of cosets. And specifically, I want to introduce right now the idea of the index of a subgroup. So imagine that G is a group and H is some subgroup of that. We define the index of H inside of G, which will be denoted as brackets G colon H brackets. Sometimes people use parentheses in this regard. That's a common notation used here. We'll use brackets though. So bracket G colon H, that's going to be the index and that's going to be the number of left cosets inside of G. So in other words, the index of H inside of G is equal to the number of left cosets. Now we saw in the previous video that this is equal to the number of right cosets as well. And so the fact that we define index between left cosets is really just a matter of preference. It doesn't matter. So if you hear me say, oh, the index is the number of cosets. The fact that I'm distinguished between left cosets and right cosets is not much of a consequence here whatsoever. So let's look at some examples. Let's revisit some examples we saw previously. So recall that if H is the cyclic subgroup generated by 3 inside of Z6, we saw previously that the cosets looked like the following. 0 plus H was equal to H. We had that 1 plus H was a coset. We had 2 plus H was a coset. And we could be specific here. We have 0, 3, oops. We also had 1, 4, and we had 2, 5. We also saw that the coset 3H was the same as 0H, that 4H was the same thing as 1H, and that 5H was the same thing as 2H. And that's because 0, 3, 1, 4, and 2, 5 represent the same left cosets. This is an abelian group, the right cosets, it's the same. And so we see here that there are exactly 3 cosets. And so this would tell us that the index of Z6 with respect to the cyclic subgroup generated by 3, this is going to equal 3. The index of this subgroup is 3. Let's take a look at the symmetric group for example. We saw some examples there where if you take H to be the alternating subgroup, then H, in that situation, we have the identity 1, 2, 3, and 1, 3, 2. This was identical to the cosets 1H, which we usually don't write as the identity, like when you see something like 0 plus 8, usually it's just called H itself. So the coset represented by the identity, we often just write as the, we don't put 1H or anything like that, you just write H. And likewise, this is the same coset as 1, 2, 3, H, and 1, 3, 2, H. And then we had the coset 1, 2, H. That was actually the set of all transpositions 1, 2, 3, 1, 3, and then 2, 3. Like so. This coincided with also the cosets 1, 3, H and 2, 3, H. And so we see that for this subgroup H, there's only 2 cosets. And so the symmetric group, the index in the symmetric group, the index of H is going to be 2. So there's 2 cosets. And then this group H3 here for A3, it was actually an example where the left cosets and the right cosets are the same. So these are identical, but you still had 2 cosets either way. If we take K for example, take K to be the cyclic subgroup generated by 1, 2. You have 1 and 1, 2. This was of course the same thing as the coset 1, 2. Some other cosets we saw. If you take the coset for 1, 2, 3, this contained 1, 2, 3. And then who was the other element here? Have to pay attention to that. So you take 1, 2, 3 times 1, 2. 1 goes to 2, 2 goes to 3. So this is going to contain the element 1, 3. And thus is the same coset as 1, 3. 1 goes to 2, 2 goes to 3. Yes, that's what it's going to be. And then the other one, if you take 1, 3, 2. This will contain, since it's a partition, I know what the other elements are going to be. You can take 1, 3, 2. And you're also going to have 2, 3. Now with this group K, the left cosets and the right cosets did not agree with each other necessarily. But the number of cosets is going to be constant. In this situation, there are 3 cosets. And so the index of K inside of S3 is equal to 3. And so that's what we mean by index. We just count the number of cosets. Whether left cosets or right cosets doesn't matter. The number is going to be the same. But the index is the number of cosets in a group with respect to some fixed subgroup.