Category: Posts

  • Amazon and Whole Foods is the shit!

    For example, Amazon, Amazon prime, Whole Foods store on La Cienega is insanely convenient with the returns!

  • Offense: to Strike

    If someone strikes against you?

    The etymology and history of the word “offense” share a common lineage with “offend,” stemming from the Latin word “offensa” or “offensum,” which means a striking against, a displeasure, or a hurt. The root “offendere” in Latin, meaning “to strike against, hurt,” directly contributes to the development of “offense” in English, highlighting its origins in concepts of harm and conflict.

    In its journey from Latin to Middle English, “offense” was influenced by the Old French term “offense,” which carried the meaning of a breach of law, wrong, or insult, further emphasizing the notion of causing harm or injury, either physically or morally. This transition reflects a broadening of the term’s application from physical acts to encompass social and legal transgressions.

    By the time “offense” firmly established itself in the English language, its usage had expanded to include not only the act of causing hurt or displeasure but also the sense of being morally or legally wrong. The word began to encapsulate a wide range of meanings, including crimes (legal offenses), sins (religious offenses), and personal insults or injuries (social and interpersonal offenses).

    The evolution of “offense” into modern English has seen it maintain these diverse connotations, referring to acts that are objectionable or displeasing in various contexts. In legal terms, an offense is a breach of law; in sports, it can refer to the team or players attempting to score against the opposition; in a social or personal sense, it denotes the act or instance of causing upset or insult.

    The history of “offense” illustrates how the word has navigated through physical, moral, and legal domains, reflecting the complexities of human interaction and societal norms. Its development over time showcases the adaptability of language to encompass changing understandings of harm, legality, and morality.

  • Offended?

    From Middle French offendre, from Latinoffendō (“strike, blunder, commit an offense”), from ob- (“against”) + *fendō(“strike”).

    Ob+fendo— to strike.

    The etymology of “offend” traces back to the Latin word “offendere,” which means “to strike against, hurt, or give offense.” This Latin root is composed of “ob-” (towards) and “fendere” (to strike), indicating the action of striking or bumping into something metaphorically, leading to harm or offense. Over time, the meaning evolved to include causing displeasure, anger, or resentment, not just physical harm. In Middle English, the word “offenden” was used, retaining the essence of causing harm or displeasure. Today, “offend” is commonly used to describe actions or words that cause someone to feel upset, insulted, or hurt.

    Offense?

    The history of the word “offend” reflects its evolution in usage and meaning over centuries, closely tied to its etymological roots in Latin. Initially, in Latin, “offendere” carried a physical connotation of hitting or striking against something. This physical interaction conceptually expanded to the metaphorical sense of causing harm or injury, not just physically but also in terms of personal feelings or moral sensibilities.

    When “offend” entered Middle English as “offenden” from Old French “offendre” and directly from Latin “offendere,” its usage began to reflect more the non-physical aspects of causing displeasure or harm. This transition marks the word’s shift from a literal physical action to encompassing actions that cause emotional or psychological harm, such as insulting, displeasing, or causing anger to others.

    Throughout the Middle Ages and into the Renaissance, the word’s usage in English continued to expand, reflecting the broader cultural and societal understanding of personal and communal relations. The concept of offense began to be applied not only in interpersonal contexts but also in religious and legal domains. To “offend” could mean to transgress against divine laws or social norms, carrying implications of sin or crime.

    In modern English, “offend” is used in a wide range of contexts, from the legal (committing an offense) to the interpersonal (offending someone’s sensibilities). The word retains its core meaning of causing harm or displeasure, but the nature of the harm has become primarily emotional or psychological. This shift reflects broader changes in society’s understanding of personal integrity, respect, and the impact of words and actions on others.

    The historical journey of “offend” from a term describing physical collision to one that encompasses causing emotional or moral harm illustrates how language evolves in response to changes in social norms and cultural understandings.

  • WHITE BREAD

    “Niggas soft as bread!” – Kanye

  • DELETE THE OLD

    Better than “adding” more storage

  • LIFT OFF

    LET’S GOOOOO!

  • SECRETS TO THE GOOD LIFE

    Podcast

    Audio

    Welcome to the good life!

    I think I found the secrets!

  • Show no signs of weakness

    Or … just don’t be weak — ?

  • Secrets to the Good Life

    1. Home gym, working out in your front lawn back lawn, backyard, garage, inside your home or apartment… Ideally outside, in the direction sun and elements. Titan.fitness
    2. Insanely great sleep. Just drink a load of coffee first thing in the morning, and then strict abstinence for the rest of the day. If you’re tired just take a nap.
    3. Self hosted censorship proof blog —
  • Hate & Fear

    We hate that which we are intimidated by, we hate that which we fear? 

  • The Best Way to Wake Up

    Wake up, have a boatload of coffee, and first things first, go directly into the sun outside, take off your clothes, bare as much skin as humanly possible and just go on a walk?

  • Soul is in the liver?

    The idea that the soul or vital life force resides in the liver is not universally held across cultures or historical periods, but it does reflect beliefs found in some ancient civilizations. These beliefs are more about the symbolic significance of the liver as a vital organ rather than literal interpretations of the soul’s location.

    In many ancient cultures, organs were attributed specific symbolic meanings and were thought to be the seat of certain emotions or aspects of the soul. For example:

    • Ancient Mesopotamians regarded the liver as the seat of life and a key to understanding divine will, particularly in divinatory practices. However, their complex understanding of the soul involved multiple parts of the human psyche and body, not localized strictly in the liver.
    • The Greeks had various concepts of the soul, often associated with the heart or mind rather than the liver. However, the liver was still considered an important organ for its role in health and vitality.
    • In Traditional Chinese Medicine and philosophy, while not explicitly identified as the seat of the soul, the liver is considered crucial for the flow of Qi (vital energy) and is associated with emotional well-being, particularly anger and frustration.

    The concept of the soul in historical and cultural contexts is multifaceted, with different civilizations and philosophical traditions placing the essence of life or the soul in various parts of the body, such as the heart, brain, or liver, based on their understanding of physiology and spirituality. The emphasis on the liver in some divinatory practices highlights its importance as a symbol of life and vitality rather than a specific doctrinal claim about the soul’s residence within the body.

  • Did ancient Greeks or Romans eat liver

    Yes, ancient Greeks and Romans did eat liver, along with a variety of other organ meats. Offal, including liver, was a common part of the diet in many ancient cultures, including those of Greece and Rome. These societies highly valued the nutritional benefits of organ meats, which were often considered more prestigious than muscle meats. The liver, being rich in nutrients, was especially prized.

    For example, in ancient Rome, the liver was not only a dietary staple but also played a significant role in religious and divinatory practices, such as the practice of haruspicy, where priests would examine the livers of sacrificed animals to interpret omens. This underscores the importance of the liver in both the cultural and dietary practices of the time.

    In terms of consumption, the liver would be prepared in various ways, including roasting, boiling, and incorporation into dishes similar to the pâtés and terrines we see today. Recipes from ancient texts, such as those by Apicius in Rome, suggest that liver was often cooked with rich seasonings, herbs, and sauces to enhance its flavor.

    Apicius recipe

    One of the most famous collections of Roman cuisine is attributed to Apicius, from the work titled “De Re Coquinaria” (On the Subject of Cooking), a compilation of Roman culinary recipes that likely dates back to the late 4th or early 5th century AD. While the work is named after the famed gourmet Marcus Gavius Apicius of the 1st century AD, it’s uncertain if he was the author or if the book was simply dedicated to him due to his renowned love of luxury and fine dining.

    The recipes in “De Re Coquinaria” cover a broad range of dishes, including those for meats, vegetables, and desserts, showcasing the complexity and richness of Roman cuisine. Unfortunately, specific recipes for liver from Apicius are not detailed in the surviving texts in a way that directly mirrors modern recipe formats, but there are references to dishes that would have included liver as an ingredient.

    One such recipe that might incorporate liver is for the preparation of “minutal,” a kind of minced meat dish which could include liver among other meats. Here is a general interpretation of how ancient Romans might prepare a dish that includes liver, inspired by the style of Apicius:

    Roman-Style Liver Recipe (Inspired by Apicius)

    Ingredients:

    • 1 lb liver (chicken, pork, or calf)
    • Olive oil
    • 1 small onion, finely chopped
    • A few dates, chopped
    • 1 tsp honey
    • 2 tbsp garum (fish sauce can be a modern substitute)
    • Wine (preferably a sweet white wine)
    • Fresh herbs (such as coriander, mint, and parsley), chopped
    • Salt and pepper to taste

    Instructions:

    1. Prepare the Liver: Clean the liver and cut it into small pieces or thin slices.
    2. Cook the Onion: In a pan, heat a little olive oil and sauté the onion until it becomes soft.
    3. Add the Liver: Add the liver pieces to the pan with the onion and cook until the liver is browned but still tender.
    4. Flavor the Dish: Add the chopped dates, honey, a splash of wine, and garum (or fish sauce) to the pan. Stir well to combine all the ingredients.
    5. Simmer: Let the mixture simmer gently for a few minutes so that the flavors meld together. If the mixture seems too dry, add a little more wine or water.
    6. Herbs and Seasoning: Season with salt and pepper. Add the chopped fresh herbs and stir into the dish.
    7. Serve: Serve the dish warm, accompanied by bread or as part of a more extensive Roman meal.

    This recipe is an adaptation meant to give a taste of Roman cooking with available ingredients and modern cooking techniques. The original Roman cuisine would have varied based on region, availability of ingredients, and individual preferences.

    When did liver become less prized. And when did flesh meat become more prized than organ meats

    The shift in the valuation of liver and organ meats relative to muscle meats (flesh meat) is not tied to a single historical moment but rather reflects a gradual change in dietary preferences influenced by various cultural, economic, and agricultural developments over centuries. Several key factors contributed to this shift:

    Economic Development and Livestock Breeding

    As agricultural practices and livestock breeding techniques improved, particularly during and after the Middle Ages in Europe, it became easier and more economical to produce larger quantities of muscle meat. This increase in availability made muscle meats more accessible to a broader segment of the population, enhancing their popularity and status.

    Industrial Revolution

    The Industrial Revolution and the subsequent rise of urbanization dramatically changed food production and consumption patterns. As people moved to cities, there was a disconnect from traditional farming and butchery practices. The burgeoning middle class developed new dietary preferences that favored muscle meats, which were seen as more convenient and versatile. This period also saw the rise of meatpacking industries, which further facilitated the distribution and consumption of muscle meats.

    Changing Perceptions of Health and Nutrition

    In the 19th and 20th centuries, evolving understandings of nutrition and health began to influence dietary choices. Muscle meats were often promoted for their high protein content, while organ meats, despite their nutritional density, became less favored in many Western diets. This was due, in part, to changing tastes and misconceptions about the health impacts of consuming organ meats.

    Cultural Shifts

    Cultural perceptions also played a significant role. In many Western societies, as living standards rose, there was a tendency to view organ meats as inferior or as reminders of harder times when no part of an animal could be wasted. This contrasted with attitudes in other parts of the world, where organ meats continued to be highly valued for their flavor, texture, and nutritional value.

    Contemporary Times

    It’s worth noting that in recent years, there has been a resurgence of interest in nose-to-tail eating and sustainable food practices, which includes a renewed appreciation for organ meats, including liver. Chefs and food enthusiasts are rediscovering these ingredients, integrating them into modern dishes that highlight their rich flavors and nutritional benefits.

    This shift away from liver and organ meats as prized components of the diet in favor of muscle meats is a complex phenomenon that reflects broader trends in society, economy, and culture. The exact timing and reasons for these changes vary by region and are influenced by a multitude of factors over the centuries.

    Haruspicy?

    Haruspicy, also known as hepatoscopy, is an ancient practice of divination that involves examining the livers of sacrificed animals to predict future events or divine the will of the gods. This practice was particularly prevalent among the ancient Mesopotamians, Etruscans, and Romans. The liver was considered a vital organ that held clues to the divine plan, making haruspicy an important religious and ceremonial practice.

    Haruspices (the practitioners of haruspicy) would study the appearance, size, shape, color, and texture of the liver, along with any marks or abnormalities, to interpret omens and make predictions. These interpretations were based on a detailed body of knowledge that was passed down through generations of haruspices, often codified in manuals and texts.

    In Roman society, haruspicy was an important aspect of religious life and was used to guide decisions ranging from matters of state to personal inquiries. Despite its association with earlier civilizations like the Etruscans, the Romans adopted haruspicy and integrated it into their own religious practices, although it was sometimes viewed with skepticism by some Roman intellectuals.

    The practice of haruspicy reflects the ancient belief in the interconnectedness of the divine, natural, and human worlds, where even the organs of sacrificed animals could provide insights into the workings of the cosmos and the intentions of the gods.

    Why the liver?

    The liver was chosen for haruspicy, or hepatoscopy, due to several key beliefs and qualities attributed to it in ancient cultures:

    1. Central Organ in Ancient Physiology: The liver was considered one of the most vital organs in the body, associated with the production of blood and the maintenance of life. This centrality made it a logical focus for divination, as it was believed to be closely connected to the vitality and health of the whole organism.
    2. Regenerative Properties: The liver is known for its remarkable ability to regenerate, a fact that did not escape the notice of ancient peoples. This regenerative capacity may have imbued the liver with symbolic significance, representing renewal, life, and the favor of the gods.
    3. Complexity and Structure: The liver’s complex structure, with its distinctive lobes and unique texture, provided a detailed “map” that could be interpreted by trained practitioners. The variations in its appearance were rich in symbolic potential and could be read in numerous ways to divine omens.
    4. Symbolic Significance: In many ancient cultures, the liver was believed to be the seat of life or the soul. This made it an organ of profound symbolic importance, suitable for use in rituals aimed at understanding the will of the gods or the future.
    5. Precedent and Tradition: The use of the liver for divinatory purposes also had a long-standing precedent, especially in Mesopotamian and Etruscan cultures. The Romans, influenced by the Etruscans, inherited and adapted these practices, embedding them into their own religious and social fabric.
    6. Practical Reasons: The liver’s size and accessibility during animal sacrifices made it a practical choice for examination. Unlike other internal organs, the liver could be easily removed and examined in a detailed manner, facilitating the divinatory process.

    The selection of the liver for divination reflects a combination of physiological, symbolic, and practical considerations. Its central role in the body, coupled with its unique properties, made it an ideal focus for seeking insights into the divine will and the unfolding of future events.

  • What is the Point of Computers?

    “Spatial computing” Apple … what’s the point of it?

  • The Problem with VR Headsets

    Bad move for Apple to get into the Vision Pro—

    Taking on the headset on and off is an insanely huge pain in the ass.

    Also — you cannot fit it into your back or front pocket when you’re out and about!

  • Chris Athanasiadis: LA SANTA MONICA STREET PHOTOGRAPHER

    Chris street photographer bumped into him at Santa Monica place!

    Joshua Tree —

    https://chrisathanasiadis.com

    1. Hey Chris great to have you. What’s your street photography story?
    2. Why did you delete instagram and start blogging again?
    3. How’s the new Nikon zf vs Ricoh?
    4. Tell me about street photography while riding your bike
    5. How’s the LA street photography scene — where do you love to shoot?
    6. Why do you shoot?
    7. Links to your favorite blog posts and also YouTube videos
    8. What is up and coming on your blog
  • Never Leave Your Devices Unattended

    If so just turn it off! Security reasons.

  • Social Media *IS* Censorship

    Let us consider this fact:

    First, if you think about an algorithm it is a form of censorship. The newsfeed, the newsfeed algorithm which is now baked both into Facebook and Instagram is a soft form of censorship.

    For example, the algorithm and the newsfeed algorithm is a form of censorship and so far much as it says:

    This is what I view as worthy to be viewed to the maximum amount of people, in order to maximize advertising revenue.

    Long story short, if you don’t want to be censored in any shape form or way… Don’t use any form of social media. This includes Facebook, Instagram, Twitter, TikTok, YouTube Snapchat etc.

  • Napoleon?

    France,,, Army,,, Josephine?

  • ”MISTAKE”?

    No such thing as mistakes —

    The only “mistake” is simply acts of cowardice , re-branded.

    Ethics & psychology

    ETHICS by KIM

    Your own personal code of ethics:

    1. “Happiness” is for Women, Not for Men
    2. “Rules” & “Regulations”
    3. Stubborn Geniuses
    4. Avoid Misery
    5. What We Hate
    6. HOW I DEAL WITH RACISM
    7. How to Become a Great Man
    8. BETTER TO FOLLOW YOUR GUT AND BE WRONG THAN DISOBEY YOUR GUT AND BE RIGHT
    9. “I CAN’T BE FUCKED.”
    10. Carte Blanche Ethics
    11. Toxic People
    12. Why Are We So Into Other People
    13. Just focus on yourself and your own life
    14. Perfect morals and ethics is following your own gut
      WHY ETIQUETTE?
    15. NO BLAME, JUST CAUSE AND EFFECT.
    16. Ignorance Takes Courage
    17. TREAT OTHERS CARTE BLANCHE
    18. Don’t give people what they want or what you *think* they want, give them what you think they *should* have.
    19. Anti Small
    20. Disdain or Admiration?
    21. Beware Those With Good Intentions
    22. STUBBORN x FLEXIBLE
    23. ETHICS ARE VIA NEGATIVA
    24. OBEDIENCE & DISCIPLINE
    25. The Motive of Criticism
    26. Ethics are Social
    27. Anti Role Models
    28. What is Greed?
    29. On Having the Courage to Make Your Own Decisions
    30. How *NOT* to Get Duped or Suckered
    31. Why Help Others?
    32. The Duty of the Strong
    33. Why I’m So Intolerant Towards Intolerance
    34. The Ethics of Criticizing Others
    35. Consult Your Own Conscience
    36. The Ethics of Shit Talking
    37. The Ethics of Personal Enrichment
    38. I’m Easily Distracted
    39. On Forming Your Own Opinion
    40. ERIC KIM Philosophy of Tolerance
    41. Tolerance
    42. Aesthetics are Ethics
    43. Morality and Ethics
  • ON THE FRONT LINES?

    Military valor and great men?

  • GREAT MEN SHOULD REMAIN CELIBATE?

    Josephine and Napoleon?

    It is probably overly fictionalized ,,, but,,, it seems the pragmatics… a great man should not be distracted by (any) woman?

    Battle scenes?

    New Napoleon film is phenomenal for the battle scenes? Easily worth the $25 USD!

  • Napoleon.movie

    Apple TV—

    https://www.napoleon.movie

    Insanely under-hyped?

    Ridley Scott is a genius!

  • Putin is a Shorty Guy

    Only 5 foot 7! Short, or shorter, or short as Napoleon —

    Vladimir Putin’s height has been reported to be approximately 170 cm, or about 5 feet 7 inches. However, it’s important to note that public figures’ heights can sometimes be reported with slight variations.

    Putin pretty old

    71 years old,,, on the way out?

    Vladimir Putin was born on October 7, 1952, which makes him 71 years old as of 2023. Here’s a brief overview of his background and political career:

    Early Life and Education

    • Born in Leningrad (now Saint Petersburg), Russia. Putin grew up in a communal apartment shared by multiple families.
    • Education: He graduated from Leningrad State University in 1975 with a degree in law. He also holds a PhD in economics.

    Career before Presidency

    • KGB Service: Putin joined the KGB, the Soviet Union’s security agency, after graduating from university. He served as a foreign intelligence officer for 16 years, with a significant portion of his service in East Germany.
    • Political Rise: After returning to Russia, Putin entered politics in Saint Petersburg in the early 1990s. By 1996, he moved to Moscow and quickly ascended the political ladder, taking on roles such as Deputy Chief of Presidential Staff.

    Presidency and Leadership

    • First Term as President: Putin first became President of Russia on December 31, 1999, after President Boris Yeltsin resigned. He was then elected to his first term in March 2000.
    • Subsequent Terms: After serving two consecutive terms (2000-2004, 2004-2008), Putin was Prime Minister from 2008 to 2012 because the Russian constitution barred him from serving more than two consecutive presidential terms. He returned to the presidency in 2012 and was re-elected in 2018.
    • Changes in Term Limits: In 2020, constitutional amendments were approved that reset Putin’s presidential term count and could potentially allow him to stay in office until 2036 if he continues to win reelection.

    Influence and Policies

    • Domestic Policies: Putin’s tenure has been marked by significant economic reforms, a rise in nationalism, and the centralization of power. His government has been criticized for undermining democratic institutions, media censorship, and suppressing political dissent.
    • Foreign Policy: Internationally, Putin has pursued an assertive foreign policy, including the annexation of Crimea in 2014, military intervention in Syria, and efforts to restore Russia’s influence on the global stage. These actions have often led to tensions with the West.

    Legacy and Controversies

    Putin’s leadership style and policies have been polarizing, both within Russia and internationally. Supporters credit him with restoring stability and national pride after the chaos of the 1990s. Critics accuse him of authoritarianism, human rights abuses, and eroding democracy.

    Putin’s role in shaping post-Soviet Russia is significant, and his impact on global affairs continues to be profound and widely debated.

  • Is Apple an American Company?

    Apple,,, founded by Steve Jobs,,, American … American born, orphan … from Caucasian American mother, and Syrian immigrant student father —

    Foxconn—

    Good thing— because Apple is in bed with Foxconn and Mainland China, highly dubious we will ever see world war 3 with China. China is essentially at this point a fake scape goat,,, the defense.gov is more anti Russia than China.

    Russia ain’t no threat

    Austin Affirms U.S.-Led Coalition Stands With Ukraine

    Feb. 14, 2024 | By Joseph Clark , DOD News |   

    Secretary of Defense Lloyd J. Austin III affirmed today the unwavering resolve among the U.S. and its partners in support of Ukraine.  

    Marking two years since Russia’s unprovoked invasion, Austin said the U.S.-led Ukraine Defense Contact Group continues to stand united in common purpose to support Ukraine’s short- and long-term battlefield needs.  

    “When [Russian President Vladimir] Putin launched his unjust and unprovoked war of choice, he was betting that Ukraine would fold,” Austin said as he kicked off a virtual meeting of the UDCG from Washington. “But he couldn’t have been more wrong.”  

  • NATIONALISM?

    American Pride,,, or pride in your own nation— good or bad?

  • How to Become a More Productive Blogger

    1. Spend maximum time in the direct light, sunlight.
  • REAL MEN DON’T CRY

    Only crying permitted:

    Death of your mother, child, or wife

    Besides this, men … true men, deep men don’t cry.

  • BECOMING A BLOGGER

    Becoming a blogger,,, more critical than becoming a programmer, a software engineer, a business or economist specialist,,, maybe my new direction:

    Teach others how to become bloggers?

  • Sony as the New Apple?

    SONY.COM killing it!

    Steve Jobs used to be inspired by Sony— sleek and all black. Now,,, Apple is is languishing ,,,

  • VIDEO GAMES ARE THE FUTURE?

    SONY is killing it with video games? PlayStation?

    Sony as the New Apple?

  • Azure OpenAI Service

    Long Microsoft!

    AFEELA x OPENAI x Azure

    Mobility Personal Agent

    We are in collaboration with Microsoft, started the development of a conversational personal agent utilizing the Azure OpenAI Service.

    A State of Silence That Allows You to Be Fully Present in the Moment, All Distractions Gone, Further Enhancing Your Experience

    The expertise of two companies, together for the ultimate in noise cancelling, tailoring the cabin for entertainment.

  • AFEELA

    AFEELA —

    Car as entertainment device on wheels?

    Very cool car.

  • ERIC KIM LIFE VLOGS 2

    Baby cybertruck

    My life —

    Tesla Chess

  • VESTED OR NOT?

    Also, strong duties vs weak duties —

  • PRIME VISIONS.

    Driving through LA,,, Hollywood, and seeing and witnessing not just 1, not just 2,,, but 3 Amazon Prime solid grey trucks, all in a line,,, out for delivery?

    Griffith observatory hike

  • Section 179 Deduction: Buy Equipment & Invest in Yourself

    Tesla or Lambo truck?

    Commercial Clean Vehicle Credit

    Businesses and tax-exempt organizations that buy a qualified commercial clean vehicle may qualify for a clean vehicle tax credit of up to $40,000 under Internal Revenue Code (IRC) 45W.  The credit equals the lesser of:

    • 15% of your basis in the vehicle (30% if the vehicle is not powered by gas or diesel)
    • The incremental cost of the vehicle

    The maximum credit is $7,500 for qualified vehicles with gross vehicle weight ratings (GVWRs) of under 14,000 pounds and $40,000 for all other vehicles.

    Who Qualifies

    Businesses and tax-exempt organizations qualify for the credit. 

    There is no limit on the number of credits your business can claim. For businesses, the credits are nonrefundable, so you can’t get back more on the credit than you owe in taxes. A 45W credit can be carried over as a general business credit.

    Vehicles That Qualify

    To qualify, a vehicle must be subject to a depreciation allowance, with an exception for vehicles placed in service by a tax-exempt organization and not subject to a lease.

    The vehicle must also: 

    • Be made by a qualified manufacturer as defined in IRC 30D(d)(1)(C). See our index of qualified manufacturers
    • Be for use in your business, not for resale
    • Be for use primarily in the United States
    • Not have been allowed a credit under sections 30D or 45W

    In addition, the vehicle must either be:

    • Treated as a motor vehicle for purposes of title II of the Clean Air Act and manufactured primarily for use on public roads (not including a vehicle operated exclusively on a rail or rails); or
    • Mobile machinery as defined in IRC 4053(8) (including vehicles that are not designed to perform a function of transporting a load over a public highway)

    The vehicle or machinery must also either be:

    • A plug-in electric vehicle that draws significant propulsion from an electric motor with a battery capacity of at least:
      • 7 kilowatt hours if the gross vehicle weight rating (GVWR) is under 14,000 pounds
      • 15 kilowatt hours if the GVWR is 14,000 pounds or more; or
    • A fuel cell motor vehicle that satisfies the requirements of IRC 30B(b)(3)(A) and (B).

    How to Claim the Credit

    We’re finalizing a form for you to claim the credit. Please check back for updates.

    You will need to provide your vehicle’s VIN along with the amount of the credit.

    The depreciable basis of the vehicle is reduced by the amount of the commercial clean vehicle credit you receive.

    The Section 179 deduction is a U.S. tax code provision that allows businesses to deduct the full purchase price of qualifying assets purchased or financed during the tax year. This means that if a business buys or leases qualifying property, it can deduct the full purchase price from its gross income. The provision is designed to encourage businesses to buy equipment and invest in themselves by offering an upfront tax relief instead of spreading the deduction over the life of the asset through depreciation.

    As of my last update in April 2023, the Section 179 deduction had certain limits. For the tax year 2023, the deduction limit was $1,080,000, and the phase-out threshold started at $2,700,000. This means that the deduction begins to decrease on a dollar-for-dollar basis for purchases exceeding the phase-out threshold, and it completely phases out once purchases reach $3,780,000. These amounts are adjusted annually for inflation, so it’s important to check the current year’s limits.

    Qualifying property includes tangible personal property such as machinery and equipment, off-the-shelf computer software, and certain vehicles. It also covers improvements to nonresidential real property like roofs, heating, ventilation, air-conditioning systems, fire protection, alarm systems, and security systems.

    There are specific conditions and requirements to qualify for the Section 179 deduction, including business use percentage and the type of business entity. It’s also important to note that the total amount of the Section 179 deduction cannot exceed the taxable income of the business; however, any amount not deductible in the current year can be carried forward to future years.

    Given the strategic value of this deduction for businesses, especially small and medium-sized enterprises, it’s an excellent tool for managing cash flow and reducing the tax burden. It encourages businesses to invest in their growth and operational efficiency. Entrepreneurs and innovators can leverage this deduction to offset the upfront cost of purchasing new equipment or software, effectively reducing the overall cost of investments that could drive their business forward.

    For the most accurate and personalized advice, consulting with a tax professional or accountant who can provide guidance based on the latest tax laws and your specific business situation is highly recommended.

    Section 179 Deduction 

    Qualifying businesses can claim a deduction of up to $28,900 when purchasing a new Tesla vehicle with a gross vehicle weight rating (GVWR) of at least 6,000 pounds. To qualify for the tax deduction, vehicles must be operated for legitimate business use >50% the time.  

    For the full list of current requirements and limitations, review the IRS website and consult your tax advisor.  

  • JUST THINK OF YOURSELF AS A BUSINESS?

    I’m not a businessman, I’m a business…*MAN*

    Inflation reduction act

    The Inflation Reduction Act, signed into law in August 2022, represents a significant legislative effort by the United States government to address several key issues: reducing inflation, combating climate change, lowering prescription drug costs, and reforming the tax code. Here’s a pragmatic and insightful overview of its main components and how they align with innovation, entrepreneurship, and a forward-thinking approach to societal challenges:

    Climate Change and Energy Policy

    • Renewable Energy Investments: The Act allocates hundreds of billions of dollars toward renewable energy projects, including tax credits for solar and wind energy production, electric vehicle (EV) credits, and investments in clean energy technologies. This opens vast opportunities for innovation and entrepreneurship in the green energy sector, encouraging the development of new technologies and businesses focused on sustainability.
    • Energy Efficiency: There are incentives for businesses and homeowners to improve energy efficiency, which could spur innovation in construction, materials science, and smart home technology.

    Health Care

    • Prescription Drug Costs: The Act gives Medicare the power to negotiate prices for certain prescription drugs, which could lead to lower healthcare costs for millions of Americans. It also caps out-of-pocket expenses for Medicare beneficiaries, providing a more stable and predictable market for pharmaceuticals and healthcare innovation.
    • Health Insurance: It extends subsidies for health insurance premiums for those purchasing coverage through the Affordable Care Act (ACA) marketplaces, aiming to make healthcare more affordable and accessible.

    Tax Reforms and Fiscal Measures

    • Corporate Taxation: The Act introduces a minimum corporate tax rate of 15% for companies with profits over $1 billion, aiming to ensure that large, profitable corporations contribute a fair share to the economy. It also enforces a tax on stock buybacks, which could influence corporate financial strategies.
    • IRS Funding: Additional funding for the Internal Revenue Service (IRS) is intended to enhance tax enforcement and compliance, potentially reducing tax evasion and increasing government revenues.

    Impact on Inflation

    • The Act’s title suggests a focus on reducing inflation. By making long-term investments in energy independence and healthcare, the goal is to ease some of the cost pressures that contribute to inflation. However, the direct impact on inflation in the short term is a subject of debate among economists.

    Implications for Aesthetics, Philosophy, and Entrepreneurship

    • Aesthetics: The shift towards sustainable and energy-efficient technologies can influence design philosophies, encouraging a more minimalist and functional aesthetic in architecture, product design, and urban planning.
    • Philosophy: The Act embodies a pragmatic approach to addressing complex societal challenges, reflecting a philosophical shift towards collective action for the common good and sustainability.
    • Entrepreneurship: By opening up new funding opportunities and markets, the Act encourages innovation in sectors critical for the future, including clean energy, healthcare, and technology. Entrepreneurs can leverage these changes to create solutions that are both profitable and beneficial to society.

    In essence, the Inflation Reduction Act is a multifaceted piece of legislation that not only aims to address immediate economic concerns but also sets the stage for long-term innovation and growth in key sectors of the economy. Its emphasis on sustainability, healthcare, and fiscal responsibility reflects a holistic approach to tackling today’s challenges while paving the way for future opportunities in entrepreneurship and innovation.