Hello and welcome to this session. This is Professor Farhat in which we compute the break even analysis or the break even point for a segmented operation or for a specific income statement. And we will discuss the common errors that could arise from computing the break even point for a whole segment. Now, in the prior session, we looked at how we compute the break even point for a product. We can do so by computing the break even in dollar amount or the break even in number of units sold. In this session, we're going to be focusing on the dollar amount because we are dealing with income statement data, not unit sold and produced. Therefore, let's start by reviewing how do we compute the break even point? Well, first, you have to compute your contribution margin percentage. And that's taken the contribution margin for this company, which is sales minus variable cost 520 divided by sales. And we have a contribution margin percentage of 52%. The next thing we're going to do is we're going to compute the break even point for the whole company, for this whole company. Well, well, it's 270,000, which is the fixed cost. And notice here what we did with the fixed cost. We have a traceable fixed cost and we have common fixed cost. What I did for the whole company, you combine both. And when you combine traceable fixed cost plus common fixed cost, fixed cost is 270. So you will take 270 divided by the contribution margin percentage that you computed in the prior step. And you will come up with the break even point in sales for the whole company. Simply put, the formula is fixed cost divided by the contribution margin percentage. And that's what we did. Now, what we're going to do is we're going to compute the break even point for each division separately. We have a business division for this company and we have consumer division. So one of our divisions will sell only two businesses and another one will sell to consumers. Whatever we are selling, it doesn't really matter. So let's compute the break even for the business division. Well, we're going to take, notice what we're going to do. We're going to take the fixed cost traceable to the business division, which is 100,000. That's going to be used in the numerator. So this is the numerator and the contribution margin percentage is 52%. And how do we know it's 52% you will take 312 divided by 600,000 divided by 600. And the contribution margin is 52%. Therefore, the break even point, you need to have sales 192 307 192 307. That's the break even point in sales for the business division. Let's compute the consumer division using the same method. 45,000 divided by 52 will give us break even in dollar amount 86 538 86 538. Now we computed the break even for each division separately. Now, let me, let me show you this. And obviously you're going to notice this immediately. The break even for the whole company is 519 230. Now, if we add the break even point for each division separately, let's do that. It's not going to equal. So if we take 192 307 plus 86 538, it's equal together equal 278. If my math is right, 845. And that's the break even for each company separately. Well, hold on a second, but the break even for the whole company is 519 5, 519 230. What is the difference? Obviously, the difference is the 125,000, the fixed cost that's common for the whole company, which we did not use. So if we take 125, if we compute the break even for the 125 separately, so if we take 125 divided by 52.52, 125 divided by 0.52, that's going to give us 240. 243.84, if we take 243.84 plus 278.845 will give us 519 230, which is the break even for the whole company. I just wanted to do the math to show you, obviously, I'm pretty sure most of you already noticed this, that when you do the break even, when you compute the break even for a particular division, because you are using only the traceable fixed cost, when we compute all the division, well, guess what? It's not going to be equal to the break even for the whole company. So what is the issue here? The issue is we have to be very careful in how we compute the business division. We have to be very careful in how we interpret that number, because depending on the traceable cost, what does that mean? It means that we could face some common errors, some common pitfalls. When we misinterpret the break even point for a particular division, within the company, and this is what we need to discuss. What are some of those common errors that we have to be on the lookout for? Before we discuss the common errors, most likely you are a student or a CPA candidate or a CMA candidate. If that's the case, please visit farhatlectures.com where I have additional resources for you. Obviously, if you're watching, it means you are looking for some help, multiple choice lectures through false exercises that's going to help you do better in your accounting courses, as well as professional certification exams, such as the CPA. I don't replace your CPA review course. Please connect with me on LinkedIn, YouTube, Instagram, Facebook, Twitter and Reddit. So let's take a look at some of the common errors. The first one is emission of cost. When we compute the break even point, sometime what we end up happening, not accounting for certain costs that goes into the product. So hold on a second. What happened to it? Does it disappear? It doesn't disappear. We just don't treat it as part of the product cost. Let's think about manufacturing companies use absorption costing. Well, we don't count upstream costs like R&D and product design. Also, we don't count downstream costs like marketing. And those costs could be a substantial amount of the product cost of the company. So we don't, we don't account for them under the product costs. We don't, we treat them as period costs. Therefore, when we perform this computation, we ignore them. Not they go away, we ignore them. Therefore, we, we did as we, we omitted certain important costs. Sometime we might use an appropriate method for the allocating the traceable fixed costs. Remember the traceable fixed cost is the cost that's traceable to that particular division or product or unit. Well, sometime we don't do a proper tracing or if we do tracing, it's, we use the wrong allocation tracing. So that could be a problem. And we will see an example to illustrate this point. So we could be using an appropriate allocation base. For example, we can use selling an administrative based on sales. So what we do is we look at your division and we look at your sales. And the more sales you have, we'll say, the more sales you have, the more selling and administrative we're going to allocate to your division. Well, that's not really correct. There might be no correlation between selling, selling and administrative expenses and sales itself. There might be, but there may not be. So we need to find the proper driver if we are going to do that. And sometime what we do, we arbitrarily allocate those common costs to various division, you would say, let's be fair and let's spread that equally. Well, what would happen if that's the case? Let me show you an example with numbers that illustrate the point. Let's assume this is a restaurant and this is the restaurant, the income statement for the whole restaurant. Contribution margin sales minus variable cost gives us contribution margin minus, you know, minus a traceable fixed cost minus common fixed cost. The restaurant is making 24,000 in profit. Now we, this restaurant, they have, we're going to break it down and to do division, a bar and the restaurant, the food under the bar. This is the sales variable cost, contribution margin minus the traceable cost for the bar and the bar is making $13,000 in profit by itself. We'll do the same thing for the restaurant. Sales minus variable cost, contribution margin for the restaurant minus the traceable fixed cost and restaurant is making $221,000 in profit by itself. Now, obviously, obviously the whole company is making 24. Why? Because we have $210,000 that we did not allocate their common between the bar and the restaurant. Now here's what some companies would do. And this is the, some of the pitfalls that some companies would do. And they will, they will use this break, even analysis or segmented income statement for the wrong division, for the wrong reasons, sorry, not for the wrong division. The question is, how do we allocate this $210,000? And here's what some companies would do. If they're common, keep them common. But here's what some companies would do. Some company would say, well, you know what? To be fair, let's spread them equally. 105 and 105. What would happen if we allocate another 105 to the bar business? If we allocate 105 to the bar business, now we incur a loss. Let it be more specific. Let me show you what would happen. So if we have 13,000 profit and we deduct 105, an additional fixed cost, now it shows that the bar restaurant is incurring a loss of 92,000. Obviously, the restaurant will be able to absorb, will, would still be at a profit, will be able to absorb the 105. But what happened is now we think the bar is not, is not a good business for us and we need to close the bar because it's not a good thing. So that could be a pitfall. Okay. We made a mistake. We shouldn't have done so. And usually the bar have a higher profit margin, but that's beside the point. This is just a fictitious number. Or what we do is we say, okay, let's be reasonable and let's assume this restaurant is a thousand square footages for the sake of illustration. And the bar occupy 300 square footage and the restaurant occupies 700. Oh, we say, okay, we're going to, we're going to try to be rational and we're going to allocate 30% of 210 to the bar. So if we take 210 times 0.3 is 63,000. So we would allocate an additional 63,000. Again, what's going to happen? We're going to end up in a loss. And the question is, what should we do with that bar? Should we close it because it's incurring a loss? Not necessary. But if we go through those allocation, if we misallocate, then we could be in a problem. This is, this is what would happen. So we have, we have to be very careful on how we look at our common fixed cost. How do we treat our common fixed cost and how to use it for business decision? And that's the whole purpose of this. What should you do now? Go to farhatlectures.com and work MCQs through false. That's going to help you understand this concept better. Invest in yourself, invest in your career. Good luck, study hard. And of course, stay safe.


Hi, beautiful. What's up? How you doing? Eh, eh, eh, eh? Today, we're talking about Flatirons.  It's fun as fudge. I'm gonna try and stop swearing so much. It's getting a little bit out of hand on this channel, and I'm so sorry for that, except also not. Bye Flatirons. I love them. They're great for everything literally everything. And I always shock people with some of my skills.  I swear. Let's get some mannequins out. Let's do it. Welcome back, Ms. Manny Quinn. She has been gone for a while, this one. I didn't know she would ever see the day of light again, but today she's coming back out. This is from the overtone video I did, but she, everybody seems to love this color on Ms. Manny Quinn so much. Like when they come to my house, they're like, who is that? I'm like, that's Ms. Manny Quinn number 63. Um, she's retired, but now she's back. What's up, girl? How you doing? You look cute or whatever. So of course I prepared her hair with Glitterati by a brand called X-Mondo. I don't know what it is, but like it works. Just kidding, it's my brand and it's gonna defraise, smooth, add hold and a lot of shine.  So let's just get into the things. Why don't we start off with the most simple of simple things to do with the flat iron, which is flat ironing with a flat iron. You can actually straighten hair with flat iron. I don't know if you knew that. So they're using the T3 flat iron and I'm not sponsored by them. They did send me this, but they didn't pay me anything for it. So I do like ceramic plates a lot and it's set on the third highest temperature, which is around like 350. I typically don't ever use it all the way at 450. I mean, it's just like really not needed. That's a lot of heat. So we're gonna start off in the front of her hairline. Now I like to work in sections that are small, about an inch wide, little less than a half an inch thick. I always recommend following the comb with a flat iron and not the other way around, not going like this, because guess what? You want to make sure that hair is combed out and ready to go before the flat iron even hits the hair. All right, because if you have tangles in your hair, you're going to flat iron the tangles into your head and you don't want that unless you are into tangley hair. I don't know you, but I don't think you want that. So we're gonna go like this and hold it at first and pull it really far away from the head. That way you can get really close in there to the scalp and then start with the comb. And this is the secret, you guys.  I love when hair smokes. Am I the only one? Because typically means that the product is working and is protecting the hair in my eyes at least. That's beautiful. Look at that, already so straight and stunning. Okay, now typically I go with a second pass, all right? And a slow pass. This is not a whoever finishes first wins the race type of race. This is a whoever finishes last wins the race type of race. I don't know if you've ever been one of those races. And look at that, two passes completely straight. You're gonna see a lot of shine. And honey, that is from the glitterati honey. Oh my God, I wish you could feel her hair through the screen. I want it to be my blanket. This is super simple, but it irks me when girls take the flat iron and just go really fast with the sound effects and everything and their hair still isn't straight, okay? It's about being slow and steady.  And we're gonna follow with the comb, or lead with the comb, sorry. And we are just gonna straighten this out super simply and damn. I don't even have to go with the second pass. However, I would love to just because I, just a little extra something. And the second pass, you can go a little bit faster. It's that first pass that is gonna make a huge difference, okay? Look at that shine. That's from going slow and using the proper products. Wow. Okay, sorry. Back to what I was doing. So that's that. That's always fun and we're gonna move on. All right, let's do something a little bit more fun. Let's do some waving techniques. I'm gonna show you all the different ways you can actually wave hair with a flat iron and curl it. I'm also gonna show you it on short hair. So just stay tuned for that if you have short hair or fast forward, whatever you wanna do. First, we're gonna do a simple curl technique with a flat iron. So let's start with a curl, just a simple, for some people, flat iron curl. So you're gonna start off at the root, of course, and you're just gonna make sure it's all combed out.  Most modern hairstyles have waves going away from the face. Forward curls is more of an old Hollywood style. So if you're into that, if you want that, totally do that, go forward. Otherwise, you wanna go away from the face, but I like to also alternate the curls that I'll show you in a second. So I go up to the root. You'd be holding it like this and you turn halfway and you grab the ends again and you pull out. You see that? It's really not that hard. I don't know exactly why. Everybody seems to make a fuss out of it. If you get too much of a curl at the ends, you can just quickly go in and add some heat and it'll release that curl a little bit, but that's one down. Let's do the front piece. And now again, we go from under, up, close the iron, twist halfway and start to pull quickly.   How you doin' waves? How you doin' curls? How you doin'? Look how pretty they are. If you don't twist it at the end, it will release some of the wave. You have to think. Hair gets hot and when it cools down, it sets into place. So when it's still hot and you twist it on your fingers, you're kind of molding it again to reassign that curl to where it's supposed to be. So you have a little time to reshape after you're done. If the curls too tight, you can pull it down really hard and pull your hair a little bit and it'll release some of that wave as it's setting and you can kind of rake it out. Your hands obviously have moisture in them so you can use some of that moisture to take some of the wave out. And let's just do a few more. I'll show you that again. We're gonna alternate a little bit in the back and then we'll move on. Let's just fast forward through this.  And to me, like clump together curls aren't cute. So you can kind of throw an oddball in the mix and do it forward and that will stop the hair from clumping together. There you go. It kind of splits them up and adds a bunch of body and texture. And I think these are too curly so I'm just gonna flatten them really quick down just to make them a little bit more modern and pretty. But yeah, that's the basics of curling with a flat iron. Congratulations, you passed my class. You get an A plus. Beautiful. And she looks stunning and she could leave the house right now but she's not going to because she's stuck in my house forever. You can also brush it out and make a really soft, fabulous wave. Bam. Ah, girl, who is that? That is so pretty. All right, let's move on to the next sort of thing we should talk about. I wanna go on to the purple. Now that we have the curling, figure it out. We're gonna move on to stuff a little more artistic if you're ready for it. Okay, so I love to do this to people. Again, take a same section. Now this, I don't really use much of a comb or a brush in my hand for this. I use my fingers. This will give you precision. This will give you art. Actually, they'll both give you art but these will give you some more art.  Can you guess what's gonna happen here? You're gonna get these fabulous waves that are almost natural looking. This is a lot of what we're seeing now. It's kind of this like wave that almost looks like it could be some of these natural hair but it's not. It's a flat on your wave and that's how you do it. So let me show you that again. You're gonna take the section, boom, clip it on, boom. Halfway turn, pull out, halfway turn, pull out and make sure every turn is even. Make sure the last turn is the same as the first turn. So if you're pulling for like one second, you're gonna turn the other way for one second and the other way for one second. So that way that the wave is cohesive and even all the way through. It's gonna help also if you kind of push the hair up after you do it, it's gonna give you kind of a more defined wave if you kind of like push it upwards towards the scalp as you do it. So as you can see, she has these beautiful waves going on and they are very artsy waves. They're very natural looking and they're kind of just boho chic. We're not looking for anything perfect here. We're looking for organic. You can also kind of go back in on some parts that weren't wavy enough and just turn halfway and just remember to keep the iron moving at all times. Don't stay in one spot. You're gonna get burning. Now I'm kind of using my artistic touch here to just add more texture and more wave to it and you're just kind of eyeballing the pieces that need a little bit more love and also you can take some hair spray or some texture spray, add it on there in order to get a little bit more definition as you're doing the wave, all right? As you can see, it's messy. It's cool. It's not supposed to be all pretty. This is supposed to be pretty. This is supposed to be kind of like, ooh, I'm a cool girl and I like my hair wavy. You know what I mean? She's not trying to impress anybody. She's just trying to live her life and this is how I wear my hair if I was a girl. A little more texture spray in here. See that difference girl? Boho, so-ho. Boho, so, actually, so-ho, no-ho. I don't know, one of them. It's cute. I like it. It's fun. It's a very light, lirty sort of wave moment. Very cute and very chic. Let's move on. Okay, baby, what should we do next? Mm-hmm, mm-hmm. Ooh, do you think they're ready for that? You think so? Okay, fine. All right, so we're gonna spray some texture spray in first. This process I would do probably right after you blow dry. If you tend to have flat hair, this is gonna be good for you. This is gonna help your look last. So, I'm gonna spray a little texture spray in here. It is very texturizing, which I happen to like. Say you just have flat hair. If you want volume, you're like, dude, it never lasts. This will help you, all right? I like to go in the root and give it a damp bevel, dude. Like, just bevel the root. So you're pulling it away from the scalp and giving it a little bit of a bend. You're really just adding texture in there and you're gonna get height, okay? This girl's hair is majorly flat. The fact that I just got that volume in there with just a flat iron, it's pretty dope. So this is something you can do super fast and on the fly and you can also just do it on the top of your head where it's really flat and just take the hair up in sections, give it a bevel and hold it there for a second and that is gonna give you some major volume, all right? We're gonna brush it out after we're done with this part but I'm just gonna keep going and show you what I mean. All right, so once that's all cooled down, you're already seeing a lot of volume. You can also see the little holes of volume in there. Now that this is cooled, we can now take our brush and brush that out and as you can see, the hair is no longer stuck to the head and she's got some volume down there and this will last you a lot longer than blow drying volume will. Just because you're really flat ironing that product into the hair and giving it that bevel and that high heat it needs to stay, let me just flat iron the ends just so you can kind of see the look. This is great when you're on the fly and you just wanna spruce up your hair a little bit. Obviously I'm not going full on with the style right now. I'm not trying my hardest to make it look perfect. We have a lot of things to go over but that's how you bevel the hair. You get the point. It's pretty doped. Just give it a little bit more of a refreshed volumous look with a flat iron. So one tool, great for everything. Now, if you want that wavy look we did before but you don't exactly still know how to do it. You're still confused. There's other ways. Now it's gonna give you a little bit of a different wave this time. It's gonna give you a little bit of a tighter, even more of a raw cool girl vibe. So if you're into that, I'm gonna put a bit of texturizing spray and again, same OGX or hair spray or anything like that. Now I would recommend blow drying the roots. Just get the roots a bit not wavy but otherwise just braid your hair, okay. You can take bigger sections or smaller sections. The bigger sections, the heat isn't gonna penetrate as much and it's gonna give you less tight waves. Otherwise this is gonna give you very extreme waves which is the vibe I'm going for. So now that we have this all braided, all you're gonna do is take the flat iron and slowly move down the hair as if you are flat ironing it straight. We're gonna do two passes and a little curl on the ends because why not make it a little extra. All right, as we're letting that cool down I just wanna mention, please use enough product when you do this or else it's not gonna give the effect that you're looking for. It needs a lot of hold and don't make it like extremely big of a braid or else it's not gonna get enough heat to penetrate all the layers of the hair. Let's let that cool down a bit. All right, let's see how this is going. I'm just gonna be delicate with this. It's crumpled. Okay, work. And it's gonna kinda give you that crimped hair vibe. That is so cute. Am I the only one who likes this? Like probably. You're gonna get that super crimped, awesome. Ooh, look what the dark hair. It looks so pretty. I love it. That's how you do the crimped look. The longer you let it sit, the better it'll come out. I didn't let this sit very long so it should be more crimped than that typically but it looks dope. All right, now that we went over those techniques why don't we break out some short hair? Because you guys think that, you know, you can't do these things on short hair. It's not true. And I'm gonna show you a few more things you can do and kinda combine all these things we just did into one mega flat ironing.  Now you'll recognize this girl from another video. Oh God, actually her hair came out really cute. I'm actually obsessed with it. But she was from teaching my brother how to cut hair video. What's a fun video? So, now that we have our techniques down we're gonna fully go through how I would exactly stylus. Say she wakes up or she lets her hair air dry. It's just a mess, right? She's just like, like what do I do? Well, this is what you do. I like to take a round section out. Halo sections I like to call them, which is just taking the perimeter out. Otherwise, take a little spray, spray it up. Okay, cool. We sprayed it up, did that. Now, we're gonna start in the back. You don't need a lot of wave back here.  You don't want stacking when you have short hair, okay? So typically I like just keep this part straight. Honestly, give it a little bit of a bend. That's fine. You just don't wanna put too much of a bevel in the hair in the back or else you're gonna get really gross stacking and it's gonna look not modern. That's where I see a lot of girls go wrong is they're giving it too much curl for their short hair. It's all about doing the least when you have a short bob or anything like this. The least, I'm doing the least. See that? We're never doing the most, okay? Except for like usual daily life. But right now we're gonna do the least. Take it, boom, boom, boom, boom. I like to use the wave technique for most short hair bob looks. Again, we're twisting it halfway, twisting it halfway, twisting it halfway, twisting it halfway. And look at how fudging pretty that is, dude. I know what you're thinking. Why does that look so easy? But when I do it at home, it's not. Just don't overthink it, man. It's supposed to be organic. It's supposed to be fun. Now to make this hair go out of their face, we're gonna do a little bit of a curl backwards. See how we're kind of mixing all of those techniques we just learned all in one? I don't like the way this kind of pops out. You see that? So we're just gonna kind of go, boop, and straighten that back down. And now comb it out. See if it's to your liking. If it's not, go back in. Do it again. That is one layer fully down. That took me a minute and 30 seconds. Now we're gonna take a big chunk of hair again down. That first layer being straight is not going to show. So don't worry about it. Boom, bam, boom, bam, and boom. And then we're gonna form with our hands. See that? We're taking our hands and with that hot, hot hair, we're gonna go like this. Scrunch it, and you're gonna get that wave. That is fabulous, okay? At one of the beauty cons, we did a presentation on how to wave your hair and they gave me 10 minutes to fully describe the look and then do the look. So if I can do that that fast, you can do it too. Just again, don't overthink the steps. And kind of keep looking in the mirror and say, is this too poofy? And then just adjust from there. Just feel it, be an artist of your own hair. That side's done. That took me all of four minutes, five minutes to do. I'm gonna kind of break it up again. I think it looks too perfect. Pull these pieces down. I also love to put pomade in the hair. Just rub it on your hands and kind of go in there and it kind of just forms the wave for you a little better. It's looking too straight at the end. So we're gonna take the flat iron and just go in on those ends. Give it a little bevel right here. That looks cute to me. That looks modern. That looks fresh. That looks fun. Maybe some people will say this looks terrible. This looks messy, but to me, this looks modern and beautiful to each their own, right? So let's move on to this side and I'll do a little bit more of a romantic wave. Something that doesn't look as boho and chic because everybody's not boho and chic, okay?  We're gonna work through this side in a bit of a different way. We are gonna again do the halo section, all right? And it's messy, man. It doesn't need to be perfect. I'm not much of a perfectionist when it comes to like styling. I just like organic. If you don't like organic, click the frickin' off this video. We're gonna now take it and we're gonna do a half turn like I taught you before. And this time, this is the serious part.   See how flat that is? And now you can go in and flatten it even more. That way you don't get that stacking that you're gonna get if you don't pull it down after. I'm gonna do this wave going forward with short hair. It's important that when it comes out of the flat iron, you twist it right away or else it's not gonna give any kind of that bevel to the hair. So I did that piece forward. I'm gonna do this piece forward again. And we're gonna give kind of a variation of twist backwards and forwards, backwards and forwards. And just pull that hair down and just don't give too much wave to it, all right? Now this part is the part, again, that people mess up on the most, which is giving it too much wave. I like to just bevel the ends a little bit, different directions. So it looks a little weird and confused. But I don't actually like to put wave back here because it will just give too much of volume on little bobs like this. So you got kind of texture. You got your curl wavy thing in the front. And now on to the next layer. We're gonna cut this in half and go again. And we're gonna do some backwards waves, all right? And twist it with your hand. Boom! And now we're on to the last layer. And that took again all of five minutes to get here. So we're gonna finish this top layer and we're gonna put a nice wave right in the front because that is where people look the most.  I got a bob kind of moment. I'm gonna do this one forward. Feel it guys, being an artist. So as you can see, we have two totally different types of waves going on. We have one side that is very boho chic, very modern, very cool. And then this side is more refined, still really cool, but a different vibe as you can see. I'm more of this girl. Some people are more of this girl. Also, now that this is cooled down, we can kind of brush this out with our hands and modernize it a little bit more. And you're gonna give it a little bit more volume to it, a little more texture. And if you say you like this, but you like this too, that's okay, I got an answer for you. You can do both. So now that we already have these waves going on, we can just dig into this pile of wave and add a few waves that I could do on the other side. So now you're getting two different textures in one and that is probably my actual favorite way of doing this. I like to mix up styles and that's how you kind of keep it fresh. And it really doesn't need a lot of these. Just by putting a few in, really kind of switches up the style a lot. Let me show you that. It's gonna give kind of a confused little wave and it's not gonna be as perfect. So a couple of different ways to wave hair, super different, super fun. And you can do it on really short hair. Those are all my beautiful, fabulous techniques on how to do some flat iron tricks, all right? Now you budge it up sis, you get in there and you do that.  Now there's no real easy way to answer this. I've used a lot of ceramic plates that are not good. I've used a lot of titanium plates that aren't good either. So honestly, just buy a good flat iron. I used the T3 today. However, before I started using the T3, my first and probably true love right now and that I've used for ages, the GHD Gold Iron. I mean, they make great tools. My flat iron has been with me for like 10 years now. It's expensive, but it never broke. Great iron, it has temperature control. But honestly, I don't wanna give you any misinformation. So I just say that as long as you are using the correct techniques, you should be able to get away with both either one. I haven't noticed a huge difference between the two. So I don't think it's that crazy important, just being honest with ya. You might watch this video and you might try this at home. All these techniques, just have patience with yourself. A lot of these techniques, I did get down really quick. However, I'm a very visual artistic person, so I think it comes more naturally to me where some people are very technical and want to do everything perfect and right. Be creative with your hair, have fun with it. It doesn't need to look perfect as long as you put a little effort in. You know, people will notice it and appreciate it. So just practice these things, practice at home, keep trying, and you will get it, I promise you, as you keep going and as you keep trying. Just like anything in life, you know, it's the same with hair. So get on that, start waving your hair or start curling it or start straightening it and it'll change your life, okay? That is all for today. Hope you guys like that. I know you like some informational videos, so there is one, again. Thank you so much for watching. Don't forget to follow me on Instagram, and my brand, X10Hair, and mine is RamonOMIC on Twitter, and also TikTok, if you wanna do that. Shop Glitterati, my X10Hair below. And that is all for today. Thank you so much for watching. Don't forget to live your extra life, and I'll see you next time. Bye, love you. See you later, deuces.  Wow.


Okay, let's get started. Welcome to the session. I hope everyone has enjoyed that day at KubeCon. I'm Yuan Cheng from Apple Cloud Services Team. I've been working on Apple Kubernetes infrastructure. I've been active, contributed to Kubernetes project with a focus on scheduling. Security is something new to me, so I'm still learning. And yeah, I'm also Apple over in the field engineering team, so helping work with various customers across the company to make sure that they're kind of successful on our Kubernetes platforms and working with Yuan on this migration. Okay, here is the agenda of our talk. I'm going to give an introduction overview of different service account tokens in Kubernetes and the parameters and feature gates that can be used to manage and configure the tokens in Kubernetes. Then all different kind of the tokens, there are implications and potential impact on different use cases. I will also talk about how to track and monitor the different service account tokens in Kubernetes. Then James will deep dive into how can we and similarity and upgrade or transition from the traditional old legacy token to the more dynamic time bound and more secure tokens. So if we look at the service and account token, API token in Kubernetes, token is a piece of information that authenticates application container port to API servers. It's very important to secure and manage tokens properly because token and this is used to grant class resources to different applications. Any of the compromise, right, can have significant security implications. So traditionally, as you may know, right, and the legacy token is based on the use the secret. So when you create a service account, it automatically generates secrets with the tokens. This token never and expired, so it's there secure. Also, the service accounts can be shared by multiple or different applications. So that's also making it as secure. So it's definitely not recommended, but unfortunately, in a lot of the clusters, legacy, application and workload may still use the old tokens and the legacy and don't leave the secret-based tokens. So now, of course, we are moving to this and more dynamic and time-limited tokens and acquire obtain and buy from the token request API. Then application or the Kubernetes will refresh, reload it automatically or periodically. And one example is spawned and service token for the port. Finally, there are still in the sum and the long-lived token. If you really did it, you can manually create a secret and associate with the service account and that's another way and support and the long-lived token. But it's master-necessary, it's still not recommended and for long-lived tokens. So really the goal and so we have been working on and try to share with you discuss is how can we and migrate, upgrade, move from this and the legacy would never expire the tokens to this more secure and dynamic and time-bound tokens. The key challenge or the important thing is make sure we are not going to break the current usage, disrupt the current workload use. So now I'm deep in diving a little bit about all different tokens and this is the legacy very old, right? Automatically generate and the secret base token. So if you are familiar with the old version, right? Kubernetes will create a service account if we automatically generate a secret with the tokens. So then bound to the port, it's never expired and if you can, you can definitely share these tokens, right? Across different ports, if they use the same and service account, as here you can see, right? On the top, if a service account, it will have this and, yeah, so, okay, have a secret and this name and the reference. So it's bi-directional reference, reference to this and the secret. And inside the secret, you will see and hear, right? Also have a service account and annotations is used to reference to the service account. So this is the old way to use this and never expired secret base tokens. Of course now we are moving to this and time-bound tokens using the token request API. So you request a time-limited and tokens from the token request API. And here, example, right? You can see and you get this and the token, their service account, also there's some expiration time and the master use the time step and all this kind of information. Important thing is, yeah, also its audience bond, right? Which and, yeah, particular ports and this token is associated with and definitely it's got expiration time. One example is, yeah, since and the Kubernetes 121 and this will call on the bond service and account token change behavior, right? We used to create this and automatically create this and secret based long live and service account token. Then the secret is mounted as volume and import. But now is the Kubernetes will obtain a token from the token request API and now and the mounted, right? This project volume, then expiration time and by default now and yeah, it should be and finally one hour. So then cook that will automatically and refresh that and reload that for the port running using the service account and the token. But in order to facilitate and the transition and upgrade, so now there are flag called service account extend token expiration. So by default that's true and this means even it's expired and then the token will be automatically and extend to one year. Of course, after certain version in future and then this you may work, you should and switch or change it to force then just have this in the short time limited and the tokens. So as you can see here, that's the project and the tokens and finally and as I mentioned earlier and you can still create some don't leave the tokens and the business secret. But now you have to automatically created. It means you create a service account. It won't automatically generate any of the tokens or secret for you and you have to manually create another secret. Then you add annotation, special annotation and reference this service account. Then control plan will generate a long leave the token for this and the secret. This way and also if you deleted this and service account this secrets and the tokens will be deleted as well. So this is different from the automatic one. This bi-directional reference and they are could be shared across multiple and service account. So very important thing here is it can be a little bit confusing and sometimes hard to learn that there are quite a bunch of the feature flags and the parameters that can control and the token and usage and configurations and other thing. Here is a list of the feature flags, feature gates and the configuration and the flags that can use to control this token. For example, the first one basically and is... Is something wrong? Oh yeah, the power, okay. I didn't notice that. Thanks to the audience, sir. Okay, thank you. Okay, so the bond service token volume and this is enable, disable, right? This and the bond service token and the service account extend basically means, right? True means will automatically extend this expired hold and the tokens in case you don't automatically and refresh it and that marks the token expiration, of course. When you request a new token, time bound token from token request API, you can specify a token and expiration time but also the administrator can set a limit, right? Maximum and expiration time. Also now, as I mentioned, even we are now migrating and recommend and use the time bound tokens but still and if you set this legacy service account token no auto generation force. So you can still and create this and automatically create this and secrets and long live and service account tokens. And last two more is about the tracking and clean up this service account tokens. So the tracking means, yeah, how do you track the legacy token use? Clean up means finally, do we need it? It's still working progress. It basically means, right? If a legacy token has not been used for a while should we clean up, delete it? So if we talk about this audience changes and a lot of work is going on, the impact on different use cases. And so if you look at that, we still have a lot of the old system and legacy applications and use this and auto-generated secrets based on long live tokens. The good news is, yeah, until so far the Kubernetes 1.30, right? You can still use it but then also you can still generate this and automatically generate this long live tokens. Even it's not highly not recommended, right? Unless it's necessary. And in Kubernetes 1.29, we will disable and stop supporting these features. So definitely that I think the team and should consider and yeah, migrating now and how to migrate it. Also and after Kubernetes 1.30, it's working progress. We'll talk about this and how to clean up the existing and legacy and tokens. So that's what you can plan and the transition upgrade properly. So the second is, yeah, so now since Kubernetes 1.21, it's beta, 1.22, it's GA, right? We use this project volume and this bound service token. So the Kubernetes and we refresh and get new tokens for port, right? Automatically from the token request API. The good news is most applications and it should still work and particularly applications if you use the standard and the library and they should automatically reload and the tokens from right at the disk if anything changes. But of course, and if the application what have a reason you use very old, outdated and the library, right? It didn't and the reload this and the new tokens. So one thing as I mentioned early, this service account extended token expiration, right? We can still use it and set is true. Now the default is true, can extend and the token expiration to one year and after 1.26 and most likely and you want to make sure and the port, right? And the project volume and port tokens and use a short expiration time like a default is our. Finally, and later in the JavaScript deep diving to if you have some external system, right? Use the tokens. So secret that's going to be challenging, right? How can you upgrade it? Also, once you use the dynamic one, how can you make sure and the system can use this new and generated tokens access the talk to interact with your Kubernetes clusters? Here is a summary and all these different features future gate and may apply to different cases. Yeah, hopefully, yeah, you can use this as a reference and see which one and is applicable to which cases we find it useful. So another interesting, right? We talk about a lot of the features and the different cases and how to upgrade it. I think the most important thing, right? And observer being it here, right? You need to understand so far and what's the current use of your token. So the good news and the fortunately yet upstream and yeah, we also contribute recently PR to the Kubernetes is we can track the different token usages. One is the API server audit log now already in the record and quite a few and the different events with the annotations. For example, even we extend the token expiration, right? But some already expired, right? So there's still a token you can fight from the audit log. The second thing is this and the legacy token, right? Automatically generated by control plan and you can also identify this type of tokens. The third one and is the manual and create secrets, right? Then generate the non-level tokens. You can use this and by looking into the auditors API server audit log, you can fight all this and here are some examples or different annotations in audit logs.  Legacy tokens or different type of tokens and still running or still are being used in your system. So all this information of course and we believe it will be very helpful, useful, right? For administrative and to understand so the current status of your cluster and how all different tokens been used then you can based on this data, right? Make a decision and when, right? The customer should migrate which feature gate you should turn on disable enable and make sure on one hand can make this and the token more secure, right? And manage it properly without disrupting and your current use, right? It's very critical. You don't want the custom page you and me and I said my application now and yeah cannot access the API server or yeah not working anymore. Okay, then next and James and we'll talk about yeah, show some examples how you could and upgrade or migrate your tokens and also how to integrate external system and with the Kubernetes. Yeah, thanks very much. So as you can probably tell from all of this there are a lot of options. There's a lot of knobs to turn and a lot of things to tune. So we kind of this is an example of like how you could go through this and like ways that you can gradually migrate users across rather than like an all in one everything breaks for well. We suddenly surprise users who and say like your tokens are going to expire in a month's time you better rub out some changes to your software to rotate your tokens. So the first thing that we'd recommend doing well we'd say you could do maybe. I don't want to recommend that you make your classes less secure but we need to get there somehow is actually extending that that duration that we do things for. So allowing up to a year which I think is the maximum supported in Kubernetes so allowing up to a year for your tokens to expire. So that means anyone submitting a request through the token request API can ask for up to a year. We then also enable like automatically making pods tokens valid for one year. So that helps to like prevent your current running workloads suddenly getting disrupted. One year here is chosen as a number because it's you know quite a long time and gives you enough time to try and get through these remaining migration steps and reach out. I think one of the most essential things here though is tracking which is why there's so many of these programs that you talked about here because you're going to need to work with these teams work with these individuals to actually make sure that they are updating send warnings and potentially even generate you know emails whatever else notifications to actually speak with them. Yeah. So the other thing as well is you probably have some people who are still using long live tokens and that you know touched on we'll get to in a bit the external systems often you know with historically gone create the service count borrowed the token dumped it into some other secret store or something else CI pipeline that's probably going to have to continue for now. So yeah re will disabling the feature gate to polarity of these things can be a bit confusing but basically service count legacy service count token no auto generation setting that to false to allow you to to allow you to continue generating those secrets by default and so that those who expect a secret to exist can then well it continues to exist. So yeah as you go further along and this is kind of again time is passing here I think throughout this whole thing you're looking at these metrics you're assessing what the impact of these things are and going from there so I will say this is an example of a plan if no one's listening you might need to go back and revisit some this plan and adjust accordingly or get them to listen but yeah the next thing that we can start looking at doing is disabling that automatic generation of the secrets for each service account so this will then require that people annotate their secret like create a secret object and annotate them so this again there's no magic to this this is going to require communication people actually working and making changes to their processes and that's why obviously we focus on why we're doing this to actually build a more secure posture to begin with gradually and here we've got one month I think you know we need to consider what we choose but gradually reducing that maximum token expiration again this is going to have to be based on your progress with like actually getting people to update and that's why having these tracking things in the audit log having things like the metrics we talked about is essential and yeah you're probably going to need at least someone to sit there and really drive this effort to make sure it works or make sure it's on track so yeah as you talk about here disabling sorry the polarity on this one always confusing me because we've got a no and a true and false but then disabling that automatic generation as we go further along and now like we've started to set a bit of a path here we continue to actually reduce this reduce that maximum expiration time yeah we disable automatically extending that on pod so people can then go and customize things themselves so if they need to but just gradually reducing this down over time down to yeah the actual default of one hour so it sounds very simple when you put it up on a screen like this because I think we're skipping out the bit where we go around with our users and continuously try and get them to do it and then they don't listen and you get them to do it again and then it was well in 128 we actually have the ability to enable the legacy service account tracking token tracking feature gate now that will actually automatically it will automatically annotate our service account objects or secret objects after remember secret secret thank you yeah this one can enable you or now you to track the last use right the time step of the last use of this legacy one so you can base this basically can use to clean up the unused legacy tokens yeah so that's really useful for actually understanding like we might have obviously we're going to have potentially thousands or however many service account tokens as secrets in your cluster we don't actually know if they're used like they might not be being used at all especially if these are for like workloads running in pods they're now using projected tokens so the secrets aren't actually being used anymore so by having this feature enabled we can see that and we can start building dashboards whatever else and as you see in a minute when it comes to 130 we can actually start to automatically delete and clean up these unused secrets so that overall kind of gets us slightly closer to a more secure place because we don't leave a load of unexpired tokens around because these are still genuine tokens associated with a service account that's got our pet commissions to do things so these are security risks already so by actually deleting them we can automatically clean well we have controller automatically cleans them up and prevents them from being used again because they don't exist anymore so yeah that touches on kind of like a lot of the workloads in Kubernetes like your pod objects and so on well yeah your pods where you get your projected tokens external systems can be a little bit trickier because ultimately we are making a change like previously you're unbeknownst to your to your perhaps not intentionally you've allowed people to go and create a credential that never expires can be used forever really convenient to drop into your CI pipeline or something like that and your you know your users are probably going to be a bit unhappy that they can't do that anymore and it is going to require a different approach so there's kind of two ways to do it and I think some of you may have seen I think last year or so you can get things like federated IDC this is again stepping outside of service count tokens these aren't service count tokens anymore this is technically a different or method happens to use JWT's but yeah something like that well in fact I'll go to the next slide yeah this is a very effective method I think depending on the capabilities of the external system you're working with so if you have some form of identity document in your external system you can utilize that to actually pivot into a token that could be used to authenticate I mean depending on your identity document you might just be able to do it straight away it's kind of a cheating one because it relies on your external system running in an environment that has an identity that you can then use to pivot into something for Kubernetes the alternative that we can do which I mean it still relies on service count tokens but it's yeah it's certainly more portable and easier is probably something closer to how the kubelet the kubelet sort of works today where the kubelet does have a long-lived credential which it uses to go and actually interact with the API server on behalf of your pods to get those tokens and that is to actually have have some form of long-lived credential which you can then utilize that only has permission to actually go and request a short-lived token on its behalf so again you have something long-lived but in this instance you've got a little bit more control or at least tracking over like how these things are used that leads nicely on to the final piece I want to mention which is a recently merged feature around credential identifiers so because we now have the idea of you're going from a long-lived to a short-lived token those short-lived tokens will have some kind of identifier that is unique to that specific token now because we're going from a long-lived to a short-lived there each time we do that we actually have an identifier for that that like issuance and by like tracking these things back we can see when they're first used when they're first issued so if there is some kind of an issue we can actually track this stuff back this is an alpha feature in kubeletes 129 which I don't think it out yet no but yeah that's another feature that we've kind of got that kind of helps us to actually build our posture here in the meantime whilst we actually develop like further capabilities in our external systems too so yeah to kind of summarize here newer Kubernetes versions are using time-bound tokens by the token request API the kubelet is doing this for you by default the API server is making sure your pods get these credentials if they need them we're gradually moving away from long-lived auto-generated tokens and this is going to be a long migration I think for most of us I think it very much depends on the type of workloads you run and how you run them tracking is key tracking monitoring all these things communication feedback loops on that how effective is your communication it's almost you know like running a big SEO campaign internally for yourselves to actually make sure that these things are effective and that in itself is a whole other kind of worms that we're not even touching on in this talk there are a lot of feature gates there's a lot of options there's a lot of parameters and it's important to actually get familiar with them to really understand how we do them and yeah I think we've just got a few acknowledgements because along the way we've had quite a lot of people helping on this and aside from that thank you very much for attending the talk thank you very much for attending the talk and if you've got any more questions then we've got some time to answer them yeah please provide your feedback and oh yeah appreciate it there's a big queue up here to scan thanks for staying so late during our session oh okay if you have a question please use the microphone speak for over there and if you don't then we'll be around here anyway yeah yeah yeah then no questions it's good cool oh good one how close do I need to get can you hear me? yeah yeah great so I guess you know as we're moving towards these time-based expired tokens and you've got this automatic process to rotate credentials even during the span of a lifetime of a you know container how do you like how are you approaching kind of what needs to take place in the application itself to like discover that that's changed and it needs to you know absorb or understand that that change is required because it's now like a config change in the life of the you know container so yeah so so like we mentioned and the tracking and the different and the case is important so the idea and the plan we are proposing here is like you shouldn't let a legacy token steal and running working and but at the same time you'll more need to collect the data like an annotation in the APS of Audient Log you identify as a yes you're still working right take some proactive actions then you can all in and identify the applications it could stop working after right we stop supporting the legacy token so that's why we think these adaptations and the event are very important and let's help you identify and who are the potential right workloads are custom they are still using old legacy tokens and then working with them and come up with a plan right how to migrate it this is the way and vision I think the other side like terms of what we recommend to those users when we reach out to them if you're using like an up-to-date version of client go for example that will automatically be able to like see that a token has changed and refresh that it kind of comes down to client support and I think that forms part of your communication strategy is making sure that you are understanding you know how they're doing like what they're doing how they're doing it that's the big fuzzy hole in this whole thing that is very difficult for us to actually really say because it's very organization specific like it's reaching out to people it could be you know looking into the audit log looking at user agents to try and you know understand what kind of client they're running and it very much depends on what kind of platform you're running because if you've got kind of if it's just you running your cluster probably a little bit easier you understand your own workloads and applications if you're running a larger platform where you don't necessarily control these things that's why you need to extend it to a year or yeah I don't want to say more because you're not allowed to do more but yeah you've got to come up with something thanks all right speaking of more what is the max duration you could set for this time bound token so the maximum you can extend it to from my understand I've got the two people who did it here in front of me but I think it's one year hence one year beyond that like we're gradually reducing that default so I think one hour is eventually where we're trying to get to so we have like constantly rotating things going on got it and does it always need some sort of developer so I work for defense and I have to field this and we have air gaps and once it's underway and fielded I can't have access to it as a developer for X amount of years so with this auto generation of token or going to time time bound tokens do I still have the ability to rotate it or refresh it or do I need to send some sort of support to constantly update this so if this is like a you mean for like a token mounted into a pod or something yeah so that the Kubelet will automatically do that for you so it sometime before it expires it's going to actually go and fetch a new one using the token request API again talk to the API server fetch a new token and make it available it is up to your application or your workload to actually notice that so using up to date client libraries and whatever else is you know essential thank you so in one of your slides you mentioned something about this tail tokens so does this token request API deletes the stale tokens as well with the version 1.30 plus yeah I think you probably mention yeah there are some metrics and also yeah the stale tokens right yeah yeah the stale tokens means yeah now we we migrate to this and the time bound tokens right but with some feature flag right feature gate we are still supporting even you right it's automatically extended but we are and we are warning and you right and some of your tokens ready and expire so it's still working but it's with the expired tokens so this also give you idea right like the previous question and so how can you identify the potential right and the workload or customers and that could be broken right in future if we and disable this auto generate or water extension yeah because if the token stale implies that the client hasn't actually reloaded it from disc or whatever else so you know they're kind of like warning indicators reach out to those people well sometime in the next year at least but pretty promptly and you've mentioned something about the tracking of the what you call the long live tokens so how do you use those trackings for like to delete automatically with the version 1.3 0 plus yeah for that one and yeah it's still I I believe and yeah it's not GA and yet okay so that feature basically like I said this tracking means a wheel track and the user config map store the time step of that token that being used last time then when they see enabled you can get each token that must and use the time step then in feature in future in the version 1.30 and I think the plan is then you can based on that said if a token has not been used then the longer than one year or certain period of time this token will be deleted that tracking feature basically means should I and record and the time step of the token used I see yeah okay thank you thank you it's a new feature and still in the working progress ability anymore okay if there are no more questions and thanks again for coming to our session and enjoy the rest of your day and thank you very much


In the last video, we talked about getting your ratings in the windings of a multi-winding transformer. This video is going to be about how we connect and talk about the voltages and the currents as these windings are connected. Now let's just talk about the ratings quickly first. Again, we take the lower voltage of each one. So we have a 600 and 300 volt transformer to a 120 to 240 volt. We take the lower of the voltages for the high side. That's the 300 volts there. Take the lower voltage of the other side, the low side, 120 volts there. Again, just as always, we split the KVA up on a multi-winding. So we end up with 10 KVA per winding and then we get our current from that KVA rating. So 10,000 divided by 300 gets me 33.3 amps per on the high side and 10,000 divided by 120 gets me 83.3 amps per on the secondary side. Now you'll notice on the primary, I've got a bus and my bus is 600 volts. What we do here is this is a supply voltage coming in and we take a look at our windings. We see that each winding is rated at 300 volts. The only possible way that we can safely connect this is in series because voltages when they're in series add. So this one was rated for 300 volts. This one was rated for 300 volts. In order to safely put 600 volts across it, we'll put this in series. So connecting h2 to h3 and that way we end up splitting the voltage 300 plus 300 and we can safely put that 600 or that 600 gets cut in half, 300 volts gets impressed across that guy, 300 volts gets impressed across that guy. Now we also need to discuss and I forgot, we'll just quickly talk about the turns ratio. So we have 300 volts and 120 volts. Our turns ratio is 2.5 to 1. Therefore we take 300 divided by 2.5 and that's where we get the 120 from, which is our rated as well. So we have 120, 120 on that side there. So we've talked about the voltage on top. Let's talk about the voltage on the secondary side. I have 120 volts on that coil and 120 volts on that coil. We have these two coils connected in parallel. We have X1 and X3 connected and X2 and X4 connected, putting these two windings in parallel. Voltage when it is in parallel does not change. Therefore the voltage that my voltmeter here is going to read, this voltmeter here, is going to be 120 volts. Now we've taken care of the voltages. We have 600 volts on top on our supply and our voltmeter down here is reading 120 volts. Let's now talk about the currents. The current on the primary side here. We notice that each winding is rated for a rated current of 33.3 amps. In series, current stays the same. So this transformer, because I've got 33.3 amps on both windings and it's in series, the primary rated transformer current is going to be 33.3 amps. That's my rated primary voltage and my rated transformer primary current. Our secondary down on this side, we have 83.3 amps on each winding. However, those guys are in parallel. Voltage stays the same in parallel, but what we do is we add our currents in parallel. The maximum current for this transformer on the secondary side will be 166.7 amps. So now I've determined with this connection, I have a series connection on the top side around my high side and a parallel connection on the bottom side just to recap. We take this voltage, split it in half, which is 300 and 300, so it's safe there. And we take this voltage, these two guys here, they are connected in parallel. Parallel voltages stay the same. We end up with 120 volts on our voltmeter. We have a maximum of 33 amps on our primary transformer because the windings are in series and current does not change in series. And down below on our secondary side, we have a maximum current of 166.7 amps. And that is because when windings are in parallel, the voltage stays the same, but the current doubles. So that's a series to a parallel connection. Next up, let's take a look and see how this works with a parallel to a series connection. So what we've done here is we've taken the second, the same transformer, sorry, and we've connected the primary in parallel and the secondary in series. Same transformer, except the only difference is now we can only supply 300 volts safely across this because each winding is rated for 300 volts, which means they must be put in parallel. Down on the bottom, we have 120 volts in series with 120 volts. Voltages when they are in series add, therefore this voltmeter is going to read 240 volts. So that takes care of our voltages. Let's talk about the currents now. Currents up top in a parallel, remember currents add, we have 33.3 amps and 33.3 amps. So the maximum transformer primary current will be 66.3 amps. Sorry, I meant 66.6 amps, not 66.3 amps. Okay, so that takes care of our primary current. Let's talk about our secondary current. Our secondary is wired up in series because we've got x2 to x3. Our voltages added, 120 plus 120 gave us 240, but our current when in series stays the same. So we have 83.3 amps on each winding. Those windings are connected in series. Therefore the current, maximum current on the secondary side is going to be 83.3 amps. And there you have it. We have all our voltage ratings and all of our current ratings. Now keep in mind this example is done based off of the fact that we are fully loading this transformer and that it is running at rated voltages. So that again we're using our actual ender rated as the same. In future videos I'll try to mess you up a little bit and I will use the rated and the actual and have them different. We'll see what happens with that. In our next video what we're going to discuss is how important it is to make these connections between the H1 and H3 and H2 and H4 and on the secondary side as well. How important it is to make those connections proper because if you don't you experience what I like to call a ka-blasel flam. That will be coming up in the next video.


What's going on, everyone? Sam here with latent sports cards, Ripon 21-22, Paninian maculet, basketball hobby, five bucks, full case break, number 54, pick your team style. We're going to read off the list of our names and our teams. Andrew R. with the Mavs, Warriors, Pacers, Bernard H. with the Pistons and Magic, Bob H. Grizzlies, Bohia B. Timberwolves, Cesar A. with the Suns, Chun-Wai-W with the Wizard Spurs, FBOs K, Bucks, Eric R. with the Cavaliers, Hero S. 76ers, Inku K, Heat, John S. with the Thunder, that is Kelmend I, Nets, Kyle T. Raptors, Lane K. with the Clippers, Matt C. Nuggets, Ramin R. Hornets, Rudy G. Bulls, Stan L. Jazz, Toshia K. Blazers, Victor L. Pelicans, Wayne Y. with the Kings, Weiting L. Celtics, Zac T. with the Knicks, Zac B. with the Rockets and the Lakers. So good luck, everybody. Let's do some maculets. There was a case yesterday and it had like six Celtics orders in it. Did it really? It had Parish, Koozie, Tatum. Geez, yeah, that's pretty solid. No bird and no rustle. Yeah, well, rustles probably didn't have anything. And then, yeah, birds like, birds only in a couple of sets, I think, for autos. They don't have a ton of them. What's up, Wahoos? We're gonna have to do one last. I know, I know, I just saw it, too. Chris Middleton to 99, one of 99 for the Bucks on the base. God, going to the Celtics. Big L. Horford, nice one there, 72 out of 99. It can be the Logo Man, though. Yeah, nice one there for the Cs. We've got, going to the Bulls, 17 out of 99. That's gonna be Zach Levine or 12 out of 99, excuse me, 12 out of 99. That's gonna be Avery Johnson, nice one there, 29 out of 49. For the Spurs. That's on that San Antonio. Got 42 out of 49. It's gonna be Wendell Carter Jr. I don't know if it's worth it. It's not worthy. Yeah, it's not worthy. It's all right. But still, we've got, going to John S. How about Josh Giddy, 62 out of 75. Nice one there, congrats on that John. There you go, buddy. Nice hit. The triple-double machine, TikTok legend, Josh Giddy, that is. Congrats on that. We'll get that into a mag for you. There you go, John, the Josh Giddy rookie order. Very nice. Come on, excuse me. Yeah, I remember that. Oh yeah, Avery Johnson's been kind of all over the place with coaching. It's Trey Murphy. Rookie 36 out of 99 for the Pelicans. I'm doing well. No complaints here. How about yourself, buddy? Got a nice one here, that is. The standard is going to be Bradley Beal, 22 out of 99. Game used for the Wizards. Followed by, it's kind of nasty. 22 out of, I don't know, 2 out of 15. Three-colored game used patch, DeMar the Rosen. Going to the Bulls. Game one on that. Taking a break from meetings. That's always a good feeling. Nah, I'm going to worry about that. There you go. Sounds good. Sounds like a good time to me, Rob. We've got premium patch autographs. Red, that's going to be Corey Kispert. Going to the Wizards. Two Wizards hits in this box so far. Cool one here. Going to the Wizards again. This time a little bit of a throwback. 21 out of 25 is Antoine Jamison. Oh, easy. Oh, absolutely. Absolutely. I think you could just book that one. Take that one to the bank right now, Wahoo's. Easy. Easy, easy. Ah, you can mag this next one. We've got 61 out of 99. Two colored true RPA. Moses Moody. Going to the Warriors. There you go, Golden State. That is going to be... Where are they? Andrew R. Congrats Andrew. Nice Moody. Two colored RPA. 61 out of 99. I do love a good iMac true RPA. They are. They are. Beautiful. Because they look the same pretty much every year too. They look identical. Like Tatums looks like that. Exactly, like that. Exactly. Box number trace. Sneaker's watch, I believe. On the back, which means it could be... Could be good. I didn't see the name. I don't know if you did. I didn't either. Yeah, good. Describe some of us. Jimmy Butler. That is base. 86 out of 99. Think of the sneaker's watch. Unless that's two cards. I think it's two cards. Could be. No, it's not. No, yeah, it's not. That's one. Got a OG Anonabee. One out of 99. For the Raptors, game used. This one's cool. It's going to Indiana. We've got five of ten. That is going to be a Chris Forte. Like nameplate patch. Very nice. Again, that is three colored. Five of ten. Congrats, Indiana. That is Andrew R. As well. We've got going to the Pelicans. That is three colored RPA. 18 out of 50 at Trey Murphy. 35 out of 99. That is gross. Sick. That's so sick. That's going to the... That's really sick. Going to the Thunder. Two colored RPA. Jeremiah Robinson. Obviously, but we've got... That's so sick, dude. We've got going to Zach B. With the Lakers. How about sneaker's watch signatures? Two of ten, the Brow. Anthony Davis. Boom. Let's go, baby. Nice AD. Heck yeah, man. Forrest. What are you guys doing? Ribbing some iMac. Ribbing some sneaker's watch. I'm ribbing some Mac. I'm ribbing some Mac myself right now. Different kind of Mac. Just as good though. iMac, you Mac. Eshi, we Mac. Mac. It's Macology, Sam. This is first grade stuff. Fox Forte. Yeah, that was cool. That was a really nice AD. Yes, it is. It's a sneaker's watch. Yeah, it's not the best piece of it. Yeah. It's like the flying in the shoe. I pulled another one with a hail slash knife. Really? The hail one was chunky. Yeah. Those were two years ago. Was it the same case that had every other Celtics hit in it? Remember that case that had like a bunch of Celtics hit? Not a potential one. We didn't have Harris, Coosie, two of them. Yeah, I feel like another one did. Oh, so it had someone else. We've got Terros here. Scary Terry, 44 out of 49. I thought it was with Katelyn. Another day, another Kyrie Schreiberblast. Yeah. We've got, oh, that's so sick. That is so nasty. Alfred Shengun, 68 out of 99. Dude, that's so freaking cool. I'm so jealous of that. We've got Gona Chiakai L. How about three of, what is that numbered out of? Three of 18. Soul of the Game, The Human Highlight Reel. Dominique Wilkins. Dude, that's awesome. Congrats on that. That is Game Warn, Neek as well. Heck yeah, man. Soul of the Game, Neek. Two sneaker pieces in this case. That is three of 16. Excuse me, three of 16. Who throws a shoe, honestly? What did you say? I said who throws a shoe, honestly. We'll get that into a mag as well. That's awesome. God, that's so nasty. Going to the Pacers. Herald and Signatures is George McGinnis. Yeah, absolutely looks worn for sure. Nice one there. We've got, can I get this one too? Just because, again, the same situation. 91 out of 99. It's going to be RPA of Daeron Sharp. I got a lot of RPAs. Can I get the next one too? Congrats on that one there. Nets and then three-collar in RPA. Going to the Lakers. How about an Austin Reeves, number eight of 49. He's actually kind of a piece. I like Austin Reeves. I like Austin Reeves, yeah. Congrats on that again. I think that was Zack with the Lakers. Nets also was Kelman. Congrats, Kelman and Zack on those two. What's that, like four RPAs in this case or something like that? That's kind of insane. This case is where you get like one. See, that's very true. That's very true, Wahoos. That's IQ, Emmanuel Quickly. 80 out of 99 on the base for the next. Followed by 96 out of 99. It is a Pascal Siakum for the Raptor. Spicy feet. There's some damage on the patch window. You can tell right there. We'll send an empty box and wrapper with the Raptor spot. Yeah, there's a lot of damage on that one. Sorry about that, Toronto. Do apologize. You got an empty box and wrapper coming your way though. Get that replaced.  Rookie. I guess first stage. Call me some slack. There's a Jammerance 83 out of 99. Nice one there for the Grizzlies. We've got to 99 going to the Clippers. That is going to be a Brandon Boston Jr. 96 out of 99. Rookie autograph. Nice one here. We've got second year. 10 of 10 is Desmond Bain. That's kind of nasty. That's kind of wild, actually, that card. This next one will be a random at the end. We've got dual on-card auto. Tim Hardaway and Mono Genovely. 18 out of 25 is Spurs and Warriors. Which one are you talking about, the Bain? The Bain are you talking about, please? Nice one there. We'll just kind of Blake Topload that one and then we'll do a quick random for it. I don't think so. There's no patch in the Bain, right? Yeah, I was going to say, I don't understand what the significance between Hardaway and... How are Genovely and Hardaway connected? That's kind of random. That's cool, but I don't get where the connection is there. All right, guys. Again, doing the random for the Tim Hardaway and Mono Genovely. It was the last card pulled in the last break. Whatever team is on top after... 22 Hall of Fame class. Okay, that makes sense. Whatever team is on top after eight times, we'll get the card. So, good luck. Eight times. One, two, three, four, five, six, seven, and eight. Going to the Warriors. Warriors picking up the Genovely and Hardaway duel. That was Warriors, Hardaway, right? I'm assuming. Make sure I didn't put the wrong team. Okay, perfect. All right, cool. Let's do a quick recap here, guys. We've got Jamerant for the Grizzlies. Pascal Siakam Raptors. Alfred Shengun Rockets. Chris Duarte Pacers. Oji Anonibi Raptors. Gamar DeRozan for the Bulls. Bradley Beale Wizards. Al Horford for the Celtics. And Zach Levine Bulls. True, true, true. One of our Twitch members says, thank you, Sniff. We're trying to figure that one out. Desmond Bain for the Grizzlies. That is Brandon Boston Jr. for the Clippers. George McGinnis Pacers. Trey Murphy for the Pelicans. Antoine Jamison, Wizards. Corey Kispert, Wizards. Wendell Carter Jr., Magic. As well as Avery Johnson for the Spurs. A bunch of Maggards coming out of this one as well. A lot of RPAs, so we'll kind of go through some of those first. We had four RPAs in this case. We'll start with Jeremiah Robinson Earl, 35-49. Moses Moody, 61-99 for the Warriors. We had Austin Reeves, 8-49 going to the Lakers. As well as a Deron Sharp, true RPA, 91-99 for the Nets. We had a Josh Giddy that is 62-75. Rookie introductions for the Thunder. We had an Anthony Davis, 2 out of 10, sneakers to watch signatures for the Lakers. And we had this awesome Soul of the Game, 3 of 16, Dominique Wilkins, Game U sneaker patch. That will do it for the break, guys. Thanks again for the fill. Next up, we got nothing.


What's going on everyone? Sam here with late in sports cards, and I am ripping four boxes of 2021-22 Panini Prism Premier League Soccer for Chris D. So good luck Chris. Let's get right into this Yeah, I agree with that some Victor. I'm a big big believer in that as well Andrews Townsend that is to 199 on the red and Gabriel on the hyper got another red this time It is Raphina That is also to 199 and brilliance deli alley. That's a good point there Bradley got fireworks is Luke Shaw and Hyper is John Benaric Benaric Peter at Tebow got Elise Allison on the blue to 340 forget these are like weird numbering. It's not similar to prism and And silver rookie is Ethan Pinnock or Pinnock There you go Chris Scorch Club is Wilfred Zana for Crystal Palace and hyper of Christian Bantiki Bad, not Rick. All right, Benaric. Not Rick. All right. Thank you. Appreciate it. Simple 10 Simple 10 is one of my other soccer guys and chat always Nice.  I'm not sure which one they call that in soccer at least It's like we got our autograph here So we've got silver of That guy base base base base autograph is Harry Winx That is for Tottenham. Nice one there nice Harry Winx autograph grads on that one Chris Pretty solid for the hot spur a manual Dennis Got widescreen of Kyle Walker and silver is Mason Holgate Yeah, that's exactly what Chris said simple 10. He said it's a really good rip for the price for what you can get That's pretty true. Honestly Got Brian Gill on the blue to 340 nice one there and Jack Clark rookie on the green and yellow Walker and needy and Silver John Joe Shelby Emergent is Alex crawl Silver is Marcus Rashford for Man City and last pack here box one Got Daniel potents on the instant impact and pink is Nicholas Pepe That is for Arsenal not numbered. I'm just gonna grab a basket for your cards, Chris More room here box to here we go. Good luck here, Chris Like the Marcus Rashford perfect beautiful a purple nice Paul Pogba For Man City that is to 99 nice one there. That's solid There you go. Grats on that one there Chris and rookie of Vitaly Janalt red mojo of Youngman son To 159 for Titanum nice hit there Chris. Heck yeah Let's go Very solid card. Heck yeah, man And pure and Rick are you be mine? Don't know what that is Yeah, that was solid I like him and son a lot fireworks of Gabriel Martinelli and Hyper is Calvin Phillips It's a great card. Let's go man Looks pretty well centered too Honestly, it looks like it's in relatively good condition. They Scott scores club Bruno Fernandez and hyper is Max Kilman that probably true honestly Bradley Ibrahim Diallo or Ibrahima Diallo to 199 for Southampton and silver shame is Coleman Everton Yeah, that's very true Chris very very true God oh boy Lucas Fabin Fabianski that is blue to 340 and Tariq Lampey EPL prison in his third year. I did not know that actually Again, we got our autograph in this one Base we've got Autograph not numbered is Carl Darlo for Newcastle There you go. Grats on that one goalie auto and silver is Joe Willick. She's Angelo, Agbana for West Ham nice one there and Diego Hota behind that is gonna be your green and Yellow brilliant Daniel James and silver of Scott Mectomani for Man United wide screen Scott Mectomani and Rodrigo Moreno on the silver Two packs. Let's go in box two got instant impact of Bernard Treyore and Nelson Cimetto on the pink not numbered Last pack here. Good luck Chris the Matthias Jensen on the emergent rookie and Timu Pucky on the silver It's gonna do it for bucks to We get some more thin sleeves really quick again. Well, keep it I keep moving here. I hope so man. Let's see some absolute fire in these next two boxes Auto first pack. It looks like mom, baby Got Patrick Bamford on the auto for Leeds United There you go Nice autograph there Conor Cody silver Wolverhampton Wanderers nice color here. I haven't seen a blue ice yet. I'm a big name player big player. Got Alexander Looks like a Zeti arsenal. That is blue ice to 75 There you go. Nice one there and Jack Grealish on the silver behind that man city Red Mojo Ben Gibson To 149 Or no to 199 159. I do not postman. I do not at all Romelo Lukaku, I know the big ones obviously, but I do not watch soccer. So I don't know I do my best here. I try to do it phonetically. It's the best I can give you a widescreen of Kiernan Tierney and And silver is Aaron Juan Basaka stop Joshua. How you doing man? He's got purple of Jordan Henderson Nice one there. That is purple to 99 For Liverpool and Leander den docker on the back Green and yellow prism drained from World Series of Pooh. Oh my god, Joshua. Holy cow Timo Werner on the brilliance and silver Jack Harrison got instant impact of Callum Hudson-Odoi and Pinkknot numbered is is miles is my Ella. Sorry Sorry about that. Sounds like a lot Joshua. Sounds fun. Oh, please.  See a gold or something emergent Bow bakari somari and silver of Tyrone Ming's Huge huge named gold or something be so sick got widescreen Kyle Walker green That's two of five for Manchester City. There we go. Nice color there for you Chris Heck yeah, man Nice one there Let's go. I was a little a little confused on the Michael Olesi on the rookie a little confused on the green for a second there because I'm so used to it being in Prism football and basketball like a retail parallel But I wasn't sure what color that was gonna be that'll work though God. Oh boy. Here we go Jean Phillip Matta or Matata that will be blue two three forty and And Matt target on the green and yelp. They's got scores club of Raheem Sterling and hyper is Raul Jimenez Bradley Shut it. Yeah, I know I said it wrong Okay, pretty happy to be pretty used to that at this point fireworks is Ruben Nevis and Hyper of Christian Norgaard on the back.  All right. Here we go. Here we go That's last name wrong God boy Angelo Agbana the 340 on the blue and Armando Broja That is rookie green and yellow Nice gold Ben Chilwell on the widescreen 23 of 25 nice one there on the gold For Chelsea, there we go. Joanne Montiño scores club is Miquel Antonio and Yori Tl man's that's orange. I apologize. That is orange good call on that one I guess I'm colorblind that does look a little gold though in my defense But yeah, I was surprised when that wasn't out of ten, but still pretty nice orange. Nice color there fireworks of Kai Havertz and We've got hyper is Vladimir Kofal West Ham Sorry about that Chris to get your hopes up Graph in this pack. Come on, baby big auto big auto We've got That is to 99 of Timothy Kastani for Leicester City. That is silver auto 7 of 99 nice one there for Leicester and Silver of Kyle Walker Peters Yeah, that's a good point, Chris if I if you were able to see that in chat and I wasn't able to see it in front of me That is a good point. You probably know what it is back here Very true very true got purple of Kejana Hover that's rookie 92 of 99 for West Ham or not West Ham for Wolverham. They excuse me and Max Aaron's on the silver Another red mojo coming up red mojo again of Kyle Walker this time to 159 nice one there and Michael Antonio on the green and gold or green and yellow. I should say most solid on top There we go got blue ice of Rico Henry for Brentford That is I believe just 75 Yep, 46 of 75 on the blue ice nice one there and shame is Coleman green and yellow Lucas Dinae Everton brilliance and Bernardo Silva on the silver Silver Silva Ryan Frazier widescreen and silver of Dwight McNeill two packs to go instant impact of Timothy Kastani and Marcus Rashford on the not numbered pink nice one there and Last pack of your break. Good luck here Chris Chris emergent Mason Holgate and silver of Pierre Emerick Don't know the last name for Arsenal nice one there That'll do it for your break there Chris congrats on all the hits get those right out to man. Thanks again


I want to explore the way we educate physicians in this country and there's a lot of research around this in the United States medical education that we take caring, compassionate people into our medical schools so it does not look as though the problem is our selection. People are come with open hearts and with compassion and love and there is a lot of data that looks at what happens one year into medical training, two years into medical training. What the studies show is that one year, two years into training, empathy and compassion in the people that were empathetic loving people when they came in has plummeted.  You don't have to chant flowers. You just have to think of soil, manure, water, sunlight. Nothing to do with flowers. If you handle filth well flowers will happen. Oh that's good. If you handle filth well flowers will happen. Write that down. Those people who think of flowers they will end up with Chinese made plastic flowers. They will not have flowers. So we're again thinking of empathy, compassion, love. These are all consequences of a human being being in a certain way. We're trying... see the whole approach of the intellect is go for the fruit, goal-oriented. No not the fruit, the root. You nurture the root, fruit will happen. Fruit is a consequence. You're shooting for the consequence without being interested in the cause. That's not going to produce long-term results. Then this is what you will end up with. Something that will work short-term and then that itself becomes a huge problem. Right now healthcare system itself is a huge problem. The very fact that pharmaceutical industry is the second largest industry on the planet speaks volumes about our health, isn't it? People tell me, I do not know the statistics. These are all things which are you know being circulated on the internet and things like that. They say almost thirty-seven percent of the medicine, all kinds of medicines manufactured in the world are consumed by Americans themselves. They don't even account for a miniscule of the population and if they're consuming thirty-seven percent, either they're paranoid about their health or really they're unhealthy. One of these things must be true, isn't it? So we need to look at this. If you want this to enter the medical school, one simple way is if the medical school can start in some way, we can prescribe a method with which first one who wants to touch somebody else's body should make some effort to know about his own.