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The Most Boring Thread Ever

Annah Zamboni
Banannah Annah
Join date: 2 Jun 2004
Posts: 1,022
08-29-2006 10:02
Post #990 something.
Lo Jacobs
Awesome Possum
Join date: 28 May 2004
Posts: 2,734
08-29-2006 10:08
Because pasting entire Eagles albums simply won't do ...


Love Will Keep Us Alive

I was standing
All alone against the world outside
You were searching
For a place to hide

Lost and lonely
Now you've given me the will to survive
When we're hungry...love will keep us alive

Don't you worry
Sometimes you've just gotta let it ride
The world is changing
Right before your eyes
Now I've found you
There's no more emptiness inside
When we're hungry...love will keep us alive

I would die for you
Climb the highest mountain
Baby, there's nothing I wouldn't do

I was standing
All alone against the world outside
You were searching
For a place to hide
Lost and lonely
Now you've given me the will to survive
When we're hungry...love will keep us alive
When we're hungry...love will keep us alive
When we're hungry...love will keep us alive
_____________________
http://churchofluxe.com/Luster :o
Billybob Goodliffe
NINJA WIZARDS!
Join date: 22 Dec 2005
Posts: 4,036
Only George Strait can sing it
08-29-2006 10:12
Easy Come, Easy Go





Says she's had enough of me, I've had enough of her too.
I might as well go on and set her free, she's already turned me loose.
No fault, no blame, nobody done no wrong-
That's just the way it sometimes goes.
Sometimes two people just don't get along, it's time to hit the road.


Goodbye, farewell, so long, vaya condios.
Good luck, wish you well, take it slow.
Easy come girl, easy go.


We tried to work it out a hundred times, ninety- nine it didn't work.
I think it's best we put it all behind before we wind up getting hurt.
No hard feelings darling, no regrets,
No tears and no broken hearts.
Call it quits, calling off all bets, it just wasn't in the cards.


Goodbye, farewell, so long, vaya condios.
Good luck, wish you well, take it slow.
Easy come girl, easy go.


Easy come girl, easy go.
Vaya condios, good luck,
Easy come, easy go.
_____________________
If life gives you lemons, you should make lemonade and try and find someone who's life has given them vodka and have a party!

From: Corvus Drake
I asked God directly, and he says you're a douchebag.



Commander of the Militant Wing of the Salvation Army

http://e-pec.info/forum/blog/billybob_goodliffe
Lecktor Hannibal
YOUR MOM
Join date: 1 Jul 2004
Posts: 6,734
08-29-2006 10:13
Have you ever sniffed your fingers after clipping your toenails ? Well, have you ?
_____________________
YOUR MOM says, 'Come visit us at SC MKII http://secondcitizen.net '

From: Khamon Fate
Oh, Lecktor, you're terrible.

Bikers have more fun than people !
Tatiana Sims
Just Tat ;)
Join date: 27 Jul 2006
Posts: 429
08-29-2006 10:14
One time I got a cheeto stuck up my nose....
_____________________
Tat
Lecktor Hannibal
YOUR MOM
Join date: 1 Jul 2004
Posts: 6,734
08-29-2006 10:14
[Children:]
There's a sad sort of clanging from the clock in the hall
And the bells in the steeple too
And up in the nursery an absurd little bird
Is popping out to say "cuckoo"
[Marta, Gretl, Brigitta:]
Cuckoo, cuckoo

[Children: Marta, Gretl, Brigitta: ]
Regretfully they tell us Cuckoo, cuckoo
But firmly they compel us Cuckoo, cuckoo
To say goodbye . . .
[Marta, Gretl, Brigitta:]
Cuckoo!
[Children:]
. . . to you

[Children:]
So long, farewell, auf Wiedersehen, good night
[Marta:]
I hate to go and leave this pretty sight

[Children:]
So long, farewell, auf Wiedersehen, adieu
[Friedrich:]
Adieu, adieu, to yieu and yieu and yieu

[Children:]
So long, farewell, au revoir, auf wiedersehen
[Liesl:]
I'd like to stay and taste my first champagne

[Children:]
So long, farewell, auf Wiedersehen, goodbye
[Kurt:]
I leave and heave a sigh and say goodbye -- Goodbye!
[Brigitta:]
I'm glad to go, I cannot tell a lie
[Louisa:]
I flit, I float, I fleetly flee, I fly
[Gretl:]
The sun has gone to bed and so must I

[Children:]
So long, farewell, auf Wiedersehen, goodbye
Goodbye, goodbye, goodbye

[Guests:]
Goodbye!
_____________________
YOUR MOM says, 'Come visit us at SC MKII http://secondcitizen.net '

From: Khamon Fate
Oh, Lecktor, you're terrible.

Bikers have more fun than people !
Tatiana Sims
Just Tat ;)
Join date: 27 Jul 2006
Posts: 429
08-29-2006 10:15
From: Lecktor Hannibal
Have you ever sniffed your fingers after clipping your toenails ? Well, have you ?

Eeeeewwwwwwwwww
_____________________
Tat
Lucifer Baphomet
Postmodern Demon
Join date: 8 Sep 2005
Posts: 1,771
08-29-2006 10:16
Dialectic libertarianism and patriarchialist rationalism

Stephen Sargeant
Department of Politics, University of Illinois


1. Discourses of stasis

If one examines subconstructive cultural theory, one is faced with a choice: either accept patriarchialist rationalism or conclude that reality is a product of the collective unconscious. Sontag suggests the use of posttextual narrative to analyse and read society. Thus, Baudrillard’s essay on dialectic subconceptual theory implies that art, somewhat surprisingly, has significance, given that truth is interchangeable with reality.

Any number of desituationisms concerning the common ground between class and consciousness exist. However, the premise of patriarchialist rationalism suggests that the media is capable of social comment.

Debord promotes the use of dialectic libertarianism to challenge sexism. But the subject is contextualised into a patriarchialist rationalism that includes language as a reality.

Sartre uses the term ‘deconstructivist discourse’ to denote a self-falsifying paradox. Thus, a number of deconstructions concerning dialectic libertarianism may be discovered.

2. Dialectic subconceptual theory and the precultural paradigm of consensus

“Sexual identity is part of the meaninglessness of narrativity,” says Lyotard; however, according to Dahmus[1] , it is not so much sexual identity that is part of the meaninglessness of narrativity, but rather the genre of sexual identity. The primary theme of the works of Eco is the fatal flaw, and subsequent collapse, of cultural sexuality. In a sense, von Ludwig[2] implies that we have to choose between dialectic libertarianism and the textual paradigm of context.

If one examines the precultural paradigm of consensus, one is faced with a choice: either reject dialectic libertarianism or conclude that the significance of the observer is significant form, but only if the precultural paradigm of consensus is valid; if that is not the case, Debord’s model of subcultural desublimation is one of “modernist discourse”, and therefore a legal fiction. The premise of the precultural paradigm of consensus suggests that expression is created by the masses. However, the subject is interpolated into a patriarchialist rationalism that includes consciousness as a reality.

The main theme of Prinn’s[3] model of dialectic libertarianism is a mythopoetical whole. It could be said that Sartre uses the term ‘patriarchialist rationalism’ to denote not, in fact, discourse, but postdiscourse.

Debord suggests the use of dialectic libertarianism to deconstruct sexual identity. But any number of sublimations concerning the failure, and eventually the futility, of textual reality exist.

Sartre’s critique of patriarchialist rationalism implies that narrativity is part of the defining characteristic of sexuality. In a sense, an abundance of theories concerning predialectic discourse may be found.

3. Realities of stasis

The characteristic theme of the works of Eco is the role of the artist as participant. If patriarchialist rationalism holds, we have to choose between dialectic libertarianism and capitalist neocultural theory. But Debord promotes the use of patriarchialist rationalism to challenge capitalism.

“Sexual identity is meaningless,” says Sartre; however, according to Drucker[4] , it is not so much sexual identity that is meaningless, but rather the economy, and some would say the paradigm, of sexual identity. The main theme of Dietrich’s[5] model of the precultural paradigm of consensus is a self-fulfilling paradox. It could be said that Humphrey[6] suggests that we have to choose between the subdeconstructive paradigm of discourse and dialectic theory.

Bataille uses the term ‘patriarchialist rationalism’ to denote not narrative, as the precultural paradigm of consensus suggests, but postnarrative. But the subject is contextualised into a patriarchialist rationalism that includes consciousness as a whole.

If subcultural deconstruction holds, we have to choose between the precultural paradigm of consensus and Lyotardist narrative. In a sense, several materialisms concerning the futility, and eventually the failure, of material class exist.

The primary theme of the works of Smith is a mythopoetical paradox. Thus, the subject is interpolated into a postdialectic paradigm of context that includes culture as a whole.

1. Dahmus, S. ed. (1990) The Narrative of Stasis: Patriarchialist rationalism and dialectic libertarianism. And/Or Press

2. von Ludwig, O. Z. (1976) Dialectic libertarianism and patriarchialist rationalism. Yale University Press

3. Prinn, A. ed. (1984) The Dialectic of Narrative: Patriarchialist rationalism and dialectic libertarianism. Loompanics

4. Drucker, I. L. (1997) Dialectic libertarianism in the works of Mapplethorpe. Cambridge University Press

5. Dietrich, M. ed. (1976) Forgetting Sontag: Dialectic libertarianism in the works of Smith. Panic Button Books

6. Humphrey, S. Z. F. (1995) Dialectic libertarianism, objectivism and dialectic Marxism. Yale University Press
_____________________
I have no signature,
Lecktor Hannibal
YOUR MOM
Join date: 1 Jul 2004
Posts: 6,734
08-29-2006 10:16
From: Tatiana Sims
One time I got a cheeto stuck up my nose....

Cheetos(tm) smell like feet.
_____________________
YOUR MOM says, 'Come visit us at SC MKII http://secondcitizen.net '

From: Khamon Fate
Oh, Lecktor, you're terrible.

Bikers have more fun than people !
Lecktor Hannibal
YOUR MOM
Join date: 1 Jul 2004
Posts: 6,734
08-29-2006 10:17
Because of their rapid life cycle, fruit flies are perfect for observation. In just two weeks time, you'll be able to observe the birth, growth, reproduction, and death of these organisms.

Materials
Small glass jars or beakers
Cheesecloth to cover the tops
Rubber bands to fasten the cheesecloth
Overripe bananas
Fruit flies
Magnifying glass

Procedure
Place a few slices of the banana in the bottom of the glass jar and mash them slightly so that they stick to the glass.
Add a few (5-8) fruit flies* to the container.
Quickly cover the top with the cheesecloth and fasten it tightly around the rim with a rubber band.
Observe through the jar what happens each day for two weeks.

*Note: If you don't have fruit flies available in your classroom lab materials, you can "catch" some by placing your glass jar (with the banana in it) near a source, like garbage cans. To help attract the flies, place a small cardboard tube (or a rolled up piece of construction paper) in the jar near the banana. It may take a few days, but the fruit flies will be attracted to your jar.

Conclusions
The fruit flies should begin to lay eggs in the banana within a few days. The larva should then move to the sides of the jar. A few days later, the larva should change to a pupa. A few days later, the pupa should hatch into fruit flies.
You should be able to see the life stages and distinguish between the adult and newborn flies.

Extension Ideas
Compare the life cycle of the fruit fly with the life cycle of other animals, like butterflies, chickens, and puppies. Consider which is most similar to the fruit fly.
_____________________
YOUR MOM says, 'Come visit us at SC MKII http://secondcitizen.net '

From: Khamon Fate
Oh, Lecktor, you're terrible.

Bikers have more fun than people !
Lucifer Baphomet
Postmodern Demon
Join date: 8 Sep 2005
Posts: 1,771
08-29-2006 10:20


An essay on Watching paint dry

Man's greatest achievement? Perhaps not, but can you afford not to read on when I am about to tell you about Watching paint dry? At first glance Watching paint dry may seem unenchanting, however its study is a necessity for any one wishing to intellectually advance beyond their childhood. Cited by many as the single most important influence on post modern micro eco compartmentalism, it is impossible to overestimate its impact on modern thought. It is estimated that that Watching paint dry is thought about eight times every day by the over 50, who form the last great hope for our civilzation. Though I would rather be in bed I will now examine the primary causes of Watching paint dry.

Social Factors

Society is a simple word with a very complex definition. When blues legend 'Bare Foot D' remarked 'awooooh eeee only my dawg understands me' [1] he could have been making a reference to Watching paint dry, but probably not. While deviating from the norm will always cause unrest amongst ones peers, Watching paint dry irons out misconceptions from our consciousness.

Special care must be taken when analysing such a delicate subject. On the other hand anyone that disagrees with me is an idiot. If society has a favourite child, it is Watching paint dry.

Economic Factors

Is unemployment inherently bad for an economy? Yes. We will primarily be focusing on the Spanish-Armada model of economics. Cost
Of
Living


Watching paint dry

How do we explain these clear trends? In spite of the best efforts of The World Bank the cost of living plays in increasingly important role in the market economy. A sharp down turn in middle class investment may lead to changes in the market.

Political Factors

No man is an island, but what of politics? Comparing the electoral politics of most Western and Eastern European countries is like comparing 0 In the words of one of the great political analysts Xaviera Woodpecker 'Man's greatest enemy is complacency with regards to personal and political hygiene.' [2] Amazingly, he new nothing of Watching paint dry until he was well into his thirties. If Watching paint dry be the food of politics, play on.

One thing's certain. The Human species liberally desires Watching paint dry, and what's more human than politics?



Conclusion

In conclusion, Watching paint dry is both a need and a want. It brings peace, 'literally' plants seeds for harvest, and statistically it's great.

Let's finish with a thought from star Christina Beckham: 'At first I was afraid I was petrified. Thinking I could never live without Watching paint dry by my side.' [3]



[1] Bare Foot D - Classic - 1967 Stinton Records

[2] Woodpecker - Serving The Greats - 1990 Palmerston House Publishing [3] Your guide to Watching paint dry - Issue 98 - T36 Publishing
_____________________
I have no signature,
Billybob Goodliffe
NINJA WIZARDS!
Join date: 22 Dec 2005
Posts: 4,036
08-29-2006 10:22
a fun way to get students to review for their Civil War test

divide class into "Yanks and Reb's"

Place a folding table in front of each group, spread Blue and Grey army men on the respective tables.

For each question the team successfully answers, the entire group makes a "volley fire" with rubber bands at the other groups army men.

The group that knocks down all their opponent's army men gets 5 bonus points on the test.
_____________________
If life gives you lemons, you should make lemonade and try and find someone who's life has given them vodka and have a party!

From: Corvus Drake
I asked God directly, and he says you're a douchebag.



Commander of the Militant Wing of the Salvation Army

http://e-pec.info/forum/blog/billybob_goodliffe
Lecktor Hannibal
YOUR MOM
Join date: 1 Jul 2004
Posts: 6,734
08-29-2006 10:28
THE HACKER TEST - Version 1.0
Preface: 06.16.89

This test was conceived and written by Felix Lee, John Hayes and Angela
Thomas at the end of the spring semester, 1989. It has gone through
many revisions prior to this initial release, and will undoubtedly go
through many more.

(Herewith a compendium of fact and folklore about computer hackerdom,
cunningly disguised as a test.)

Scoring - Count 1 for each item that you have done, or each
question that you can answer correctly.

If you score is between: You are
0x000 and 0x010 -> Computer Illiterate
0x011 and 0x040 -> a User
0x041 and 0x080 -> an Operator
0x081 and 0x0C0 -> a Nerd
0x0C1 and 0x100 -> a Hacker
0x101 and 0x180 -> a Guru
0x181 and 0x200 -> a Wizard

Note: If you don't understand the scoring, stop here.

And now for the questions...

0001 Have you ever used a computer?
0002 ... for more than 4 hours continuously?
0003 ... more than 8 hours?
0004 ... more than 16 hours?
0005 ... more than 32 hours?
0006 Have you ever patched paper tape?
0007 Have you ever missed a class while programming?
0008 ... Missed an examination?
0009 ... Missed a wedding?
0010 ... Missed your own wedding?
0011 Have you ever programmed while intoxicated?
0012 ... Did it make sense the next day?
0013 Have you ever written a flight simulator?
0014 Have you ever voided the warranty on your equipment?
0015 Ever change the value of 4?
0016 ... Unintentionally?
0017 ... In a language other than Fortran?
0018 Do you use DWIM to make life interesting?
0019 Have you named a computer?
0020 Do you complain when a "feature" you use gets fixed?
0021 Do you eat slime-molds?
0022 Do you know how many days old you are?
0023 Have you ever wanted to download pizza?
0024 Have you ever invented a computer joke?
0025 ... Did someone not 'get' it?
0026 Can you recite Jabberwocky?
0027 ... Backwards?
0028 Have you seen "Donald Duck in Mathemagic Land"?
0029 Have you seen "Tron"?
0030 Have you seen "Wargames"?
0031 Do you know what ASCII stands for?
0032 ... EBCDIC?
0033 Can you read and write ASCII in hex or octal?
0034 Do you know the names of all the ASCII control codes?
0035 Can you read and write EBCDIC in hex?
0036 Can you convert from EBCDIC to ASCII and vice versa?
0037 Do you know what characters are the same in both ASCII and EBCDIC?
0038 Do you know maxint on your system?
0039 Ever define your own numerical type to get better precision?
0040 Can you name powers of two up to 2**16 in arbitrary order?
0041 ... up to 2**32?
0042 ... up to 2**64?
0043 Can you read a punched card, looking at the holes?
0044 ... feeling the holes?
0045 Have you ever patched binary code?
0046 ... While the program was running?
0047 Have you ever used program overlays?
0048 Have you met any IBM vice-president?
0049 Do you know Dennis, Bill, or Ken?
0050 Have you ever taken a picture of a CRT?
0051 Have you ever played a videotape on your CRT?
0052 Have you ever digitized a picture?
0053 Did you ever forget to mount a scratch monkey?
0054 Have you ever optimized an idle loop?
0055 Did you ever optimize a bubble sort?
0056 Does your terminal/computer talk to you?
0057 Have you ever talked into an acoustic modem?
0058 ... Did it answer?
0059 Can you whistle 300 baud?
0060 ... 1200 baud?
0061 Can you whistle a telephone number?
0062 Have you witnessed a disk crash?
0063 Have you made a disk drive "walk"?
0064 Can you build a puffer train?
0065 ... Do you know what it is?
0066 Can you play music on your line printer?
0067 ... Your disk drive?
0068 ... Your tape drive?
0069 Do you have a Snoopy calendar?
0070 ... Is it out-of-date?
0071 Do you have a line printer picture of...
0072 ... the Mona Lisa?
0073 ... the Enterprise?
0074 ... Einstein?
0075 ... Oliver?
0076 Have you ever made a line printer picture?
0077 Do you know what the following stand for?
0078 ... DASD
0079 ... Emacs
0080 ... ITS
0081 ... RSTS/E
0082 ... SNA
0083 ... Spool
0084 ... TCP/IP
Have you ever used
0085 ... TPU?
0086 ... TECO?
0087 ... Emacs?
0088 ... ed?
0089 ... vi?
0090 ... Xedit (in VM/CMS)?
0091 ... SOS?
0092 ... EDT?
0093 ... Wordstar?
0094 Have you ever written a CLIST?
Have you ever programmed in
0095 ... the X windowing system?
0096 ... CICS?
0097 Have you ever received a Fax or a photocopy of a floppy?
0098 Have you ever shown a novice the "any" key?
0099 ... Was it the power switch?
Have you ever attended
0100 ... Usenix?
0101 ... DECUS?
0102 ... SHARE?
0103 ... SIGGRAPH?
0104 ... NetCon?
0105 Have you ever participated in a standards group?
0106 Have you ever debugged machine code over the telephone?
0107 Have you ever seen voice mail?
0108 ... Can you read it?
0109 Do you solve word puzzles with an on-line dictionary?
0110 Have you ever taken a Turing test?
0111 ... Did you fail?
0112 Ever drop a card deck?
0113 ... Did you successfully put it back together?
0114 ... Without looking?
0115 Have you ever used IPCS?
0116 Have you ever received a case of beer with your computer?
0117 Does your computer come in 'designer' colors?
0118 Ever interrupted a UPS?
0119 Ever mask an NMI?
0120 Have you ever set off a Halon system?
0121 ... Intentionally?
0122 ... Do you still work there?
0123 Have you ever hit the emergency power switch?
0124 ... Intentionally?
0125 Do you have any defunct documentation?
0126 ... Do you still read it?
0127 Ever reverse-engineer or decompile a program?
0128 ... Did you find bugs in it?
0129 Ever help the person behind the counter with their terminal/computer?
0130 Ever tried rack mounting your telephone?
0131 Ever thrown a computer from more than two stories high?
0132 Ever patched a bug the vendor does not acknowledge?
0133 Ever fix a hardware problem in software?
0134 ... Vice versa?
0135 Ever belong to a user/support group?
0136 Ever been mentioned in Computer Recreations?
0137 Ever had your activities mentioned in the newspaper?
0138 ... Did you get away with it?
0139 Ever engage a drum brake while the drum was spinning?
0140 Ever write comments in a non-native language?
0141 Ever physically destroy equipment from software?
0142 Ever tried to improve your score on the Hacker Test?
0143 Do you take listings with you to lunch?
0144 ... To bed?
0145 Ever patch a microcode bug?
0146 ... around a microcode bug?
0147 Can you program a Turing machine?
0148 Can you convert postfix to prefix in your head?
0149 Can you convert hex to octal in your head?
0150 Do you know how to use a Kleene star?
0151 Have you ever starved while dining with philosophers?
0152 Have you solved the halting problem?
0153 ... Correctly?
0154 Ever deadlock trying eating spaghetti?
0155 Ever written a self-reproducing program?
0156 Ever swapped out the swapper?
0157 Can you read a state diagram?
0158 ... Do you need one?
0159 Ever create an unkillable program?
0160 ... Intentionally?
0161 Ever been asked for a cookie?
0162 Ever speed up a system by removing a jumper?
* Do you know...
0163 Do you know who wrote Rogue?
0164 ... Rogomatic?
0165 Do you know Gray code?
0166 Do you know what HCF means?
0167 ... Ever use it?
0168 ... Intentionally?
0169 Do you know what a lace card is?
0170 ... Ever make one?
0171 Do you know the end of the epoch?
0172 ... Have you celebrated the end of an epoch?
0173 ... Did you have to rewrite code?
0174 Do you know the difference between DTE and DCE?
0175 Do you know the RS-232C pinout?
0176 ... Can you wire a connector without looking?
* Do you have...
0177 Do you have a copy of Dec Wars?
0178 Do you have the Canonical Collection of Lightbulb Jokes?
0179 Do you have a copy of the Hacker's dictionary?
0180 ... Did you contribute to it?
0181 Do you have a flowchart template?
0182 ... Is it unused?
0183 Do you have your own fortune-cookie file?
0184 Do you have the Anarchist's Cookbook?
0185 ... Ever make anything from it?
0186 Do you own a modem?
0187 ... a terminal?
0188 ... a toy computer?
0189 ... a personal computer?
0190 ... a minicomputer?
0191 ... a mainframe?
0192 ... a supercomputer?
0193 ... a hypercube?
0194 ... a printer?
0195 ... a laser printer?
0196 ... a tape drive?
0197 ... an outmoded peripheral device?
0198 Do you have a programmable calculator?
0199 ... Is it RPN?
0200 Have you ever owned more than 1 computer?
0201 ... 4 computers?
0202 ... 16 computers?
0203 Do you have a SLIP line?
0204 ... a T1 line?
0205 Do you have a separate phone line for your terminal/computer?
0206 ... Is it legal?
0207 Do you have core memory?
0208 ... drum storage?
0209 ... bubble memory?
0210 Do you use more than 16 megabytes of disk space?
0211 ... 256 megabytes?
0212 ... 1 gigabyte?
0213 ... 16 gigabytes?
0214 ... 256 gigabytes?
0215 ... 1 terabyte?
0216 Do you have an optical disk/disk drive?
0217 Do you have a personal magnetic tape library?
0218 ... Is it unlabelled?
0219 Do you own more than 16 floppy disks?
0220 ... 64 floppy disks?
0221 ... 256 floppy disks?
0222 ... 1024 floppy disks?
0223 Do you have any 8-inch disks?
0224 Do you have an internal stack?
0225 Do you have a clock interrupt?
0226 Do you own volumes 1 to 3 of _The Art of Computer Programming_?
0227 ... Have you done all the exercises?
0228 ... Do you have a MIX simulator?
0229 ... Can you name the unwritten volumes?
0230 Can you quote from _The Mythical Man-month_?
0231 ... Did you participate in the OS/360 project?
0232 Do you have a TTL handbook?
0233 Do you have printouts more than three years old?
* Career
0234 Do you have a job?
0235 ... Have you ever had a job?
0236 ... Was it computer-related?
0237 Do you work irregular hours?
0238 Have you ever been a system administrator?
0239 Do you have more megabytes than megabucks?
0240 Have you ever downgraded your job to upgrade your processing power?
0241 Is your job secure?
0242 ... Do you have code to prove it?
0243 Have you ever had a security clearance?
* Games
0244 Have you ever played Pong?
Have you ever played
0246 ... Spacewar?
0247 ... Star Trek?
0248 ... Wumpus?
0249 ... Lunar Lander?
0250 ... Empire?
Have you ever beaten
0251 ... Moria 4.8?
0252 ... Rogue 3.6?
0253 ... Rogue 5.3?
0254 ... Larn?
0255 ... Hack 1.0.3?
0256 ... Nethack 2.4?
0257 Can you get a better score on Rogue than Rogomatic?
0258 Have you ever solved Adventure?
0259 ... Zork?
0260 Have you ever written any redcode?
0261 Have you ever written an adventure program?
0262 ... a real-time game?
0263 ... a multi-player game?
0264 ... a networked game?
0265 Can you out-doctor Eliza?
* Hardware
0266 Have you ever used a light pen?
0267 ... did you build it?
Have you ever used
0268 ... a teletype?
0269 ... a paper tape?
0270 ... a decwriter?
0271 ... a card reader/punch?
0272 ... a SOL?
Have you ever built
0273 ... an Altair?
0274 ... a Heath/Zenith computer?
Do you know how to use
0275 ... an oscilliscope?
0276 ... a voltmeter?
0277 ... a frequency counter?
0278 ... a logic probe?
0279 ... a wirewrap tool?
0280 ... a soldering iron?
0281 ... a logic analyzer?
0282 Have you ever designed an LSI chip?
0283 ... has it been fabricated?
0284 Have you ever etched a printed circuit board?
* Historical
0285 Have you ever toggled in boot code on the front panel?
0286 ... from memory?
0287 Can you program an Eniac?
0288 Ever seen a 90 column card?
* IBM
0289 Do you recite IBM part numbers in your sleep?
0290 Do you know what IBM part number 7320154 is?
0291 Do you understand 3270 data streams?
0292 Do you know what the VM privilege classes are?
0293 Have you IPLed an IBM off the tape drive?
0294 ... off a card reader?
0295 Can you sing something from the IBM Songbook?
* Languages
0296 Do you know more than 4 programming languages?
0297 ... 8 languages?
0298 ... 16 languages?
0299 ... 32 languages?
0300 Have you ever designed a programming language?
0301 Do you know what Basic stands for?
0302 ... Pascal?
0303 Can you program in Basic?
0304 ... Do you admit it?
0305 Can you program in Cobol?
0306 ... Do you deny it?
0307 Do you know Pascal?
0308 ... Modula-2?
0309 ... Oberon?
0310 ... More that two Wirth languages?
0311 ... Can you recite a Nicklaus Wirth joke?
0312 Do you know Algol-60?
0313 ... Algol-W?
0314 ... Algol-68?
0315 ... Do you understand the Algol-68 report?
0316 ... Do you like two-level grammars?
0317 Can you program in assembler on 2 different machines?
0318 ... on 4 different machines?
0319 ... on 8 different machines?
Do you know
0320 ... APL?
0321 ... Ada?
0322 ... BCPL?
0323 ... C++?
0324 ... C?
0325 ... Comal?
0326 ... Eiffel?
0327 ... Forth?
0328 ... Fortran?
0329 ... Hypertalk?
0330 ... Icon?
0331 ... Lisp?
0332 ... Logo?
0333 ... MIIS?
0334 ... MUMPS?
0335 ... PL/I?
0336 ... Pilot?
0337 ... Plato?
0338 ... Prolog?
0339 ... RPG?
0340 ... Rexx (or ARexx)?
0341 ... SETL?
0342 ... Smalltalk?
0343 ... Snobol?
0344 ... VHDL?
0345 ... any assembly language?
0346 Can you talk VT-100?
0347 ... Postscript?
0348 ... SMTP?
0349 ... UUCP?
0350 ... English?
* Micros
0351 Ever copy a copy-protected disk?
0352 Ever create a copy-protection scheme?
0353 Have you ever made a "flippy" disk?
0354 Have you ever recovered data from a damaged disk?
0355 Ever boot a naked floppy?
* Networking
0356 Have you ever been logged in to two different timezones at once?
0357 Have you memorized the UUCP map for your country?
0358 ... For any country?
0359 Have you ever found a sendmail bug?
0360 ... Was it a security hole?
0361 Have you memorized the HOSTS.TXT table?
0362 ... Are you up to date?
0363 Can you name all the top-level nameservers and their addresses?
0364 Do you know RFC-822 by heart?
0365 ... Can you recite all the errors in it?
0366 Have you written a Sendmail configuration file?
0367 ... Does it work?
0368 ... Do you mumble "defocus" in your sleep?
0369 Do you know the max packet lifetime?
* Operating systems
Can you use
0370 ... BSD Unix?
0371 ... non-BSD Unix?
0372 ... AIX
0373 ... VM/CMS?
0374 ... VMS?
0375 ... MVS?
0376 ... VSE?
0377 ... RSTS/E?
0378 ... CP/M?
0379 ... COS?
0380 ... NOS?
0381 ... CP-67?
0382 ... RT-11?
0383 ... MS-DOS?
0384 ... Finder?
0385 ... PRODOS?
0386 ... more than one OS for the TRS-80?
0387 ... Tops-10?
0388 ... Tops-20?
0389 ... OS-9?
0390 ... OS/2?
0391 ... AOS/VS?
0392 ... Multics?
0393 ... ITS?
0394 ... Vulcan?
0395 Have you ever paged or swapped off a tape drive?
0396 ... Off a card reader/punch?
0397 ... Off a teletype?
0398 ... Off a networked (non-local) disk?
0399 Have you ever found an operating system bug?
0400 ... Did you exploit it?
0401 ... Did you report it?
0402 ... Was your report ignored?
0403 Have you ever crashed a machine?
0404 ... Intentionally?
* People
0405 Do you know any people?
0406 ... more than one?
0407 ... more than two?
* Personal
0408 Are your shoelaces untied?
0409 Do you interface well with strangers?
0410 Are you able to recite phone numbers for half-a-dozen computer systems
but unable to recite your own?
0411 Do you log in before breakfast?
0412 Do you consume more than LD-50 caffeine a day?
0413 Do you answer either-or questions with "yes"?
0414 Do you own an up-to-date copy of any operating system manual?
0415 ... *every* operating system manual?
0416 Do other people have difficulty using your customized environment?
0417 Do you dream in any programming languages?
0418 Do you have difficulty focusing on three-dimensional objects?
0419 Do you ignore mice?
0420 Do you despise the CAPS LOCK key?
0421 Do you believe menus belong in restaurants?
0422 Do you have a Mandelbrot hanging on your wall?
0423 Have you ever decorated with magnetic tape or punched cards?
0424 Do you have a disk platter or a naked floppy hanging in your home?
0425 Have you ever seen the dawn?
0426 ... Twice in a row?
0427 Do you use "foobar" in daily conversation?
0428 ... "bletch"?
0429 Do you use the "P convention"?
0430 Do you automatically respond to any user question with RTFM?
0431 ... Do you know what it means?
0432 Do you think garbage collection means memory management?
0433 Do you have problems allocating horizontal space in your room/office?
0434 Do you read Scientific American in bars to pick up women?
0435 Is your license plate computer-related?
0436 Have you ever taken the Purity test?
0437 Ever have an out-of-CPU experience?
0438 Have you ever set up a blind date over the computer?
0439 Do you talk to the person next to you via computer?
* Programming
0440 Can you write a Fortran compiler?
0441 ... In TECO?
0442 Can you read a machine dump?
0443 Can you disassemble code in your head?
Have you ever written
0444 ... a compiler?
0445 ... an operating system?
0446 ... a device driver?
0447 ... a text processor?
0448 ... a display hack?
0449 ... a database system?
0450 ... an expert system?
0451 ... an edge detector?
0452 ... a real-time control system?
0453 ... an accounting package?
0454 ... a virus?
0455 ... a prophylactic?
0456 Have you ever written a biorhythm program?
0457 ... Did you sell the output?
0458 ... Was the output arbitrarily invented?
0459 Have you ever computed pi to more than a thousand decimal places?
0460 ... the number e?
0461 Ever find a prime number of more than a hundred digits?
0462 Have you ever written self-modifying code?
0463 ... Are you proud of it?
0464 Did you ever write a program that ran correctly the first time?
0465 ... Was it longer than 20 lines?
0466 ... 100 lines?
0467 ... Was it in assembly language?
0468 ... Did it work the second time?
0469 Can you solve the Towers of Hanoi recursively?
0470 ... Non-recursively?
0471 ... Using the Troff text formatter?
0472 Ever submit an entry to the Obfuscated C code contest?
0473 ... Did it win?
0474 ... Did your entry inspire a new rule?
0475 Do you know Duff's device?
0476 Do you know Jensen's device?
0477 Ever spend ten minutes trying to find a single-character error?
0478 ... More than an hour?
0479 ... More than a day?
0480 ... More than a week?
0481 ... Did the first person you show it to find it immediately?
* Unix
0482 Can you use Berkeley Unix?
0483 .. Non-Berkeley Unix?
0484 Can you distinguish between sections 4 and 5 of the Unix manual?
0485 Can you find TERMIO in the System V release 2 documentation?
0486 Have you ever mounted a tape as a Unix file system?
0487 Have you ever built Minix?
0488 Can you answer "quiz function ed-command" correctly?
0489 ... How about "quiz ed-command function"?
* Usenet
0490 Do you read news?
0491 ... More than 32 newsgroups?
0492 ... More than 256 newsgroups?
0493 ... All the newsgroups?
0494 Have you ever posted an article?
0495 ... Do you post regularly?
0496 Have you ever posted a flame?
0497 ... Ever flame a cross-posting?
0498 ... Ever flame a flame?
0499 ... Do you flame regularly?
0500 Ever have your program posted to a source newsgroup?
0501 Ever forge a posting?
0502 Ever form a new newsgroup?
0503 ... Does it still exist?
0504 Do you remember
0505 ... mod.ber?
0506 ... the Stupid People's Court?
0507 ... Bandy-grams?

more opportunities for you?
_____________________
YOUR MOM says, 'Come visit us at SC MKII http://secondcitizen.net '

From: Khamon Fate
Oh, Lecktor, you're terrible.

Bikers have more fun than people !
Parker McTeague
dubious
Join date: 28 Sep 2004
Posts: 198
08-29-2006 10:33
today i read some of the forums. not really all of them, just a few rooms. then i checked email. it's kinda rainy out but it's not raining now.

*looks over and notices a piece of broken pen on the desk, the silver clip thingie that attaches to your notepad or whatever that i don't really use. i guess that's why i never noticed one missing. it doesn't look like it belongs to a pen i normally use anyway.

maybe i'll check email again.
Sally Rosebud
the girl next door
Join date: 3 May 2005
Posts: 2,505
08-29-2006 10:37
I just ate a banana.
_____________________
"I love sleep. My life has the tendency to fall apart when I'm awake, you know?"

~Ernest Hemingway
Tatiana Sims
Just Tat ;)
Join date: 27 Jul 2006
Posts: 429
08-29-2006 10:39
From: Lecktor Hannibal
Cheetos(tm) smell like feet.

I'll never eat another cheeto again....most definately won't be putting one up my nose anytime soon!! :D Gosh, whatever will I do when I'm bored now?!?!
_____________________
Tat
Sally Rosebud
the girl next door
Join date: 3 May 2005
Posts: 2,505
08-29-2006 10:45
From: Lecktor Hannibal
0028 Have you seen "Donald Duck in Mathemagic Land"?


They made me watch it in school! *cries*
_____________________
"I love sleep. My life has the tendency to fall apart when I'm awake, you know?"

~Ernest Hemingway
Billybob Goodliffe
NINJA WIZARDS!
Join date: 22 Dec 2005
Posts: 4,036
08-29-2006 10:48
From: Sally Rosebud
I just ate a banana.

thats hawt!
_____________________
If life gives you lemons, you should make lemonade and try and find someone who's life has given them vodka and have a party!

From: Corvus Drake
I asked God directly, and he says you're a douchebag.



Commander of the Militant Wing of the Salvation Army

http://e-pec.info/forum/blog/billybob_goodliffe
Ranma Tardis
沖縄弛緩の明確で青い水
Join date: 8 Nov 2005
Posts: 1,415
08-29-2006 10:50
How about a discussion on accounting and second life? I wonder if a prim can be depreciated. Do prims have a life span? Is land considered "real property"?

Who wants to engage Ranma in an exciting chat about accounting?
Sally Rosebud
the girl next door
Join date: 3 May 2005
Posts: 2,505
08-29-2006 10:50
From: Billybob Goodliffe
thats hawt!


If you think that's hot, you should have seen the water incident beforehand. ;)
_____________________
"I love sleep. My life has the tendency to fall apart when I'm awake, you know?"

~Ernest Hemingway
Vares Solvang
It's all Relative
Join date: 26 Jan 2005
Posts: 2,235
08-29-2006 10:51
Did you know that the max number of characters this forum will let you have in one post is 30,000?
_____________________
Billybob Goodliffe
NINJA WIZARDS!
Join date: 22 Dec 2005
Posts: 4,036
08-29-2006 10:52
From: Sally Rosebud
If you think that's hot, you should have seen the water incident beforehand. ;)

I'll watch the video.....err... SHIT! did I say that out laud? :p
_____________________
If life gives you lemons, you should make lemonade and try and find someone who's life has given them vodka and have a party!

From: Corvus Drake
I asked God directly, and he says you're a douchebag.



Commander of the Militant Wing of the Salvation Army

http://e-pec.info/forum/blog/billybob_goodliffe
Vares Solvang
It's all Relative
Join date: 26 Jan 2005
Posts: 2,235
This is real, by the way.
08-29-2006 11:01
Universal Declaration of Human Rights

Preamble
Whereas recognition of the inherent dignity and of the equal and inalienable rights of all members of the human family is the foundation of freedom, justice and peace in the world,
Whereas disregard and contempt for human rights have resulted in barbarous acts which have outraged the conscience of mankind, and the advent of a world in which human beings shall enjoy freedom of speech and belief and freedom from fear and want has been proclaimed as the highest aspiration of the common people,
Whereas it is essential, if man is not to be compelled to have recourse, as a last resort, to rebellion against tyranny and oppression, that human rights should be protected by the rule of law,
Whereas it is essential to promote the development of friendly relations between nations,
Whereas the peoples of the United Nations have in the Charter reaffirmed their faith in fundamental human rights, in the dignity and worth of the human person and in the equal rights of men and women and have determined to promote social progress and better standards of life in larger freedom,
Whereas Member States have pledged themselves to achieve, in cooperation with the United Nations, the promotion of universal respect for and observance of human rights and fundamental freedoms,
Whereas a common understanding of these rights and freedoms is of the greatest importance for the full realization of this pledge,
Now, therefore,
The General Assembly,
Proclaims this Universal Declaration of Human Rights as a common standard of achievement for all peoples and all nations, to the end that every individual and every organ of society, keeping this Declaration constantly in mind, shall strive by
teaching and education to promote respect for these rights and freedoms and by progressive measures, national and international, to secure their universal and effective recognition and observance, both among the peoples of Member States themselves and among the peoples of territories under their jurisdiction.
Article I
All human beings are born free and equal in dignity and rights. They are endowed with reason and conscience and should act towards one another in a spirit of brotherhood.
Article 2
Everyone is entitled to all the rights and freedoms set forth in this Declaration, without distinction of any kind, such as race, colour, sex, language, religion, political or other opinion, national or social origin, property, birth or other status.
Furthermore, no distinction shall be made on the basis of the political, jurisdictional or international status of the country or territory to which a person belongs, whether it be independent, trust, non-self-governing or under any other limitation of sovereignty.
Article 3
Everyone has the right to life, liberty and security of person.
Article 4
No one shall be held in slavery or servitude; slavery and the slave trade shall be prohibited in all their forms.
Article 5
No one shall be subjected to torture or to cruel, inhuman or degrading treatment or punishment.
Article 6
Everyone has the right to recognition everywhere as a person before the law.
Article 7
All are equal before the law and are entitled without any discrimination to equal protection of the law. All are entitled to equal protection against any discrimination in violation of this Declaration and against any incitement to such discrimination.
Article 8
Everyone has the right to an effective remedy by the competent national tribunals for acts violating the fundamental rights granted him by the constitution or by law.
Article 9
No one shall be subjected to arbitrary arrest, detention or exile.
Article 10
Everyone is entitled in full equality to a fair and public hearing by an independent and impartial tribunal, in the determination of his rights and obligations and of any criminal charge against him.
Article 11
1. Everyone charged with a penal offence has the right to be presumed innocent until proved guilty according to law in a public trial at which he has had all the guarantees necessary for his defence.
2. No one shall be held guilty of any penal offence on account of any act or omission which did not constitute a penal offence, under national or international law, at the time when it was committed. Nor shall a heavier penalty be imposed than the one that was applicable at the time the penal offence was committed.
Article 12
No one shall be subjected to arbitrary interference with his privacy, family, home or correspondence, nor to attacks upon his honour and reputation. Everyone has the right to the protection of the law against such interference or attacks.
Article 13
1. Everyone has the right to freedom of movement and residence within the borders of each State.
2. Everyone has the right to leave any country, including his own, and to return to his country.
Article 14
1. Everyone has the right to seek and to enjoy in other countries asylum from persecution.
2. This right may not be invoked in the case of prosecutions genuinely arising from non-political crimes or from acts contrary to the purposes and principles of the United Nations.
Article 15
1. Everyone has the right to a nationality.
2. No one shall be arbitrarily deprived of his nationality nor denied the right to change his nationality.
Article 16
1. Men and women of full age, without any limitation due to race, nationality or religion, have the right to marry and to found a family. They are entitled to equal rights as to marriage, during marriage and at its dissolution.
2. Marriage shall be entered into only with the free and full consent of the intending spouses.
3. The family is the natural and fundamental group unit of society and is entitled to protection by society and the State.
Article 17
1. Everyone has the right to own property alone as well as in association with others.
2. No one shall be arbitrarily deprived of his property.
Article 18
Everyone has the right to freedom of thought, conscience and religion; this right includes freedom to change his religion or belief, and freedom, either alone or in community with others and in public or private, to manifest his religion or belief in teaching, practice, worship and observance.
Article 19
Everyone has the right to freedom of opinion and expression; this right includes freedom to hold opinions without interference and to seek, receive and impart information and ideas through any media and regardless of frontiers.
Article 20
1. Everyone has the right to freedom of peaceful assembly and association.
2. No one may be compelled to belong to an association.
Article 21
1. Everyone has the right to take part in the government of his country, directly or through freely chosen representatives.
2. Everyone has the right to equal access to public service in his country.
3. The will of the people shall be the basis of the authority of government; this will shall be expressed in periodic and genuine elections which shall be by universal and equal suffrage and shall be held by secret vote or by equivalent free voting procedures.
Article 22
Everyone, as a member of society, has the right to social security and is entitled to realization, through national effort and international co-operation and in accordance with the organization and resources of each State, of the economic, social and cultural rights indispensable for his dignity and the free development of his personality.
Article 23
1. Everyone has the right to work, to free choice of employment, to just and favourable conditions of work and to protection against unemployment.
2. Everyone, without any discrimination, has the right to equal pay for equal work.
3. Everyone who works has the right to just and favourable remuneration ensuring for himself and his family an existence worthy of human dignity, and supplemented, if necessary, by other means of social protection.
4. Everyone has the right to form and to join trade unions for the protection of his interests.
Article 24
Everyone has the right to rest and leisure, including reasonable limitation of working hours and periodic holidays with pay.
Article 25
1. Everyone has the right to a standard of living adequate for the health and well-being of himself and of his family, including food, clothing, housing and medical care and necessary social services, and the right to security in the event of unemployment, sickness, disability, widowhood, old age or other lack of livelihood in circumstances beyond his control.
2. Motherhood and childhood are entitled to special care and assistance. All children, whether born in or out of wedlock, shall enjoy the same social protection.
Article 26
1. Everyone has the right to education. Education shall be free, at least in the elementary and fundamental stages. Elementary education shall be compulsory. Technical and professional education shall be made generally available and higher education shall be equally accessible to all on the basis of merit.
2. Education shall be directed to the full development of the human personality and to the strengthening of respect for human rights and fundamental freedoms. It shall promote understanding, tolerance and friendship among all nations, racial or religious groups, and shall further the activities of the United Nations for the maintenance of peace.
3. Parents have a prior right to choose the kind of education that shall be given to their children.
Article 27
1. Everyone has the right freely to participate in the cultural life of the community, to enjoy the arts and to share in scientific advancement and its benefits.
2. Everyone has the right to the protection of the moral and material interests resulting from any scientific, literary or artistic production of which he is the author.
Article 28
Everyone is entitled to a social and international order in which the rights and freedoms set forth in this Declaration can be fully realized.
Article 29
1. Everyone has duties to the community in which alone the free and full development of his personality is possible.
2. In the exercise of his rights and freedoms, everyone shall be subject only to such limitations as are determined by law solely for the purpose of securing due recognition and respect for the rights and freedoms of others and of meeting the just requirements of morality, public order and the general welfare in a democratic society.
3. These rights and freedoms may in no case be exercised contrary to the purposes and principles of the United Nations.
Article 30
Nothing in this Declaration may be interpreted as implying for any State, group or person any right to engage in any activity or to perform any act aimed at the destruction of any of the rights and freedoms set forth herein.
_____________________
Ranma Tardis
沖縄弛緩の明確で青い水
Join date: 8 Nov 2005
Posts: 1,415
my job stuff
08-29-2006 11:14
Depreciation is the accounting of the deterioration of the physical and functional utility of a fixed asset due to usage and time. Depreciation can be explained in economic or accounting terms. While economic depreciation is useful in understanding the concept of depreciation, we will be focusing primarily on accounting depreciation. Our objective for studying accounting depreciation is to learn how to amortize the cost of fixed assets. Accounting depreciation is a way of writing off the investment on fixed assets by prorating over a certain period.

The accounting depreciation methods we will study are of two types: book and tax depreciation. Book depreciation is done for the use of the company to report its financial status to its stockholders and other related people. Tax depreciation is done for the purpose of calculating taxes. Both methods are based on the principle of matching concept, which requires that a fraction of the cost of the asset in an accounting period, commensurate with its use in that period, is charged as an expense.

According to U.S. tax laws only fixed assets that are used in the production of income are allowed to be depreciated. Additional requirements are that the asset will have to have at least 1 year of useful life, and it must be something that deteriorates due to use or the passage of time. Inventories are not depreciable properties. Land and costs associated with the clearing, grading, planting, and landscaping of land are also not depreciable. Incidental expenses such as freight, site preparation, and installation associated with the setting up of the asset, however, are depreciable expenses. The sum of the initial cost and the incidental costs is known as the cost basis used in the depreciation analysis.

Depreciable life of the asset is another important variable in depreciation analysis. Since it is difficult to estimate the useful life of the asset and even more difficult to make all parties agree on the estimated life, the Internal Revenue Service has specified the lives for various categories of assets. These lives are known as Asset Depreciation Ranges (ADR), an example of which is shown in Table 10.1 of the text.

Depreciation is also done for amortizing the cost of depleting natural resources. This special type of depreciation is known as depetion analysis. Finally, since estimates of useful lives of assets and their salvage values may change, we need to learn how to make revisions in the original depreciation rates. All of these topics are covered in the pages that follow.

There are four types of book depreciation: straight line, declining balance (DB), sum-of-year's digits (SOYD), and the units-of-production methods. In some cases the DDB method is combined with the straight line method to match the book value of the asset with its salvage value at the end of its depreciable life. The book value of the asset in any given period is the difference between its cost basis and the cumulative depreciation of the asset up to that period. The DB and SOYD methods are also known as the accelerated methods, because the rate of depreciation with these methods is higher than with the straight line method.

Straight Line Method: In this method the depreciation for each period is the same as shown in Equation (10.1). The decline of the book value of the asset can be represented by a straight line. The book value is computed as shown in Equation (10.2).

DB Method: This is one of the two accelerated methods of depreciation. In some cases it may be advantageous for a company to write off its expenses on an asset at a faster rate than allowed by the straight line method. With a higher fraction of the cost written off during the early years the company will have more cash, which will lead to greater future wealth because of the time value of money.

The fraction to depreciate each period is found by using Equation 10.3. As noted there there are two values of multipliers that are commonly used in the DB method. The two values are either 1.5 or 2.0. If the latter is used, we get the double declining balance method (DDB).

The best way to compute the depreciation amount and the book value for each period is to set up a table and progress through each period sequentially. One complication can arise at the end of the depreciation period. Usually the book value at the end of the depreciable life does not turn out to be equal to the salvage value. When that happens a correction to the depreciated amount needs to be made. The two cases possible are illustrated in Figure 10.4. When the book value exceeds the salvage value, depreciation is changed to the straight line method for any period prior to the end of the depreciable life in which the straight line depreciation is larger than the DB depreciation. In the converse case, that in which the book value is smaller than the salvage value, simply stop depreciating so that the salvage value at the end of the depreciable life is not exceeded. Examples 10.5 and 10.6 illustrate the two cases.

Sum-of-year's (SOYD) Method: This is also an accelerated book depreciation method, and it makes use of the SOYD, which is the sum of the number of periods in the useful life of the asset. In this method the depreciation is highest in the early years and it reduces rapidly as we approach the end of the life of the asset.

Units-of-production Method: The depreciation in this method depends on the output compared to the total output expected during the useful life of the asset. This method gives a more accurate estimation of usage of the asset in comparison to the other methods. Depreciation for equipment used to exploit natural resources is usually done using this method.





The tax depreciation method used is called the Modified Accelerated Cost Recovery System (MACRS) and it is a government recommended method. One important feature of this method is that the estimation of useful life of the asset is no longer required. The lives for various classes of assets are specified. The life of the asset is called the recovery period and Table 10.2 lists the recovery period for various classes of assets.

Depreciation rates for various classes of properties have been computed by IRS. Table 10.3 lists the MACRS depreciation schedule for personal properties using the half-year convention. The rates are calculated using the DDB method with conversion to the straight line method. An example of the depreciation rate computation is provided in Example 10.9. You can review this example to understand how the MACRS depreciation rates were computed. To use the MACRS method you do not need to do these calculations; you can simply use the rates shown in Table 10.3.

For residential rental property the recovery period used is 27.5 years. One other important feature related to the depreciation of residential property is the use of the mid-month convention. Example 10.10 illustrates this convention. Note that you do not need to do the calculation shown in the table in Example 10.10. The recovery percentages shown in the last column in the table on page 473 are available in Table 10.4 also. For example, the recovery percentage for year 1, 2.273%, computed in Example 10.10 can be read off from Table 10.4. It is the rate for the fifth month for year 1. Similarly, the recovery percentage for year 4, 2.879%, in Example 10.10 can again be read off from Table 10.4 in row 1 (corresponding to year 1) and month 3. Since Jack Costanza sold the property on October 1, for the purpose of residential rental property depreciation, the sale is assumed to be effective on October 15. Since the property was in use for 9.5 months during the fourth year, for depreciation purposes, it is the same as saying it was placed in service in month 3. The percentage used for that year, 2.879%, corresponds to this situation.


Depletion is the term used for depreciation of mineral property used to extract natural resources. There are two types of depletion methods: cost depletion and percentage depletion. For some resources, such as timber and most oil and gas wells, only cost depletion is allowed. For other resources depletion is computed using both the cost depletion and the percentage depletion methods and the larger of the two values is taken as the depletion allowance for the period.

Cost Depletion: This method is similar to the units-of-production depreciation method in which the depreciation is related to the level of the output during each period in comparison to the total output possible during the depreciable life of the asset. Cost depletion starts by computing the basis per recoverable unit of the natural resource, and the depletion allowance for any given period is computed by multiplying the basis per recoverable unit by the number of units produced in that period.

Percentage Depletion: In percentage depletion the gross possible income from the property is amortized over the life of the property, in contrast to the amortization of the cost that is done in depreciation and in cost depletion. The total income from the property, therefore, needs to be computed before finding the percentage depletion. Also, since the depletion is on the basis of the income as opposed to the cost, it is possible that the total depletion can exceed the total cost of the property. To avoid this, the method requires that the depletion allowance can not exceed 50% of the total taxable income form the property. Example 10.12 illustrates the use of this method.


Depreciation and depletion analyses make many assumptions related to the useful life of the asset, the salvage value at the end of the useful life, the total recoverable units, etc. It is very likely that these estimates and predictions may turn out to be wrong as we advance through the life of the asset and new information become available. The need to make revisions to initial analyses thus arises.

For book depreciation, the revision in the depreciation schedule is made by revising the current book value and allocating the revised cost over the remaining life of the asset. For tax depreciation, any repairs or improvements to the property is treated as a new property item and the recovery class of the new item is assumed to be the same as that of the original item. Example 10.13 illustrates the use of these methods.

Note (typo in the text):

Figure 7.3. The range shown for "Total depreciation at end of life" is short. It needs to be extended downwards to include all of D5.
Sally Rosebud
the girl next door
Join date: 3 May 2005
Posts: 2,505
08-29-2006 11:21
I'm sorry, I was making this thread fun. :(

It's kinda grey and cold outside today.
_____________________
"I love sleep. My life has the tendency to fall apart when I'm awake, you know?"

~Ernest Hemingway
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