text:
Microchimerism is the harboring of small numbers of cells that originated in a genetically different individual.
During pregnancy some cells traffic from the mother to the fetus and from the fetus to the mother.
Surprisingly, a small number of the mother’s cells persist in her offspring, including into adult life.
And a small number of cells from prior pregnancies persist in mothers many years later.
It has only recently become apparent that naturally-acquired microchimerism is common in humans. A number of medical research teams are currently investigating both good and bad consequences of microchimerism in human health and disease.
This website gives an overview of microchimerism and provides links to research that has been done or is currently in progress on the subject.
Get involved with microchimerism studies today!

lowercased:
microchimerism is the harboring of small numbers of cells that originated in a genetically different individual.
during pregnancy some cells traffic from the mother to the fetus and from the fetus to the mother.
surprisingly, a small number of the mother’s cells persist in her offspring, including into adult life.
and a small number of cells from prior pregnancies persist in mothers many years later.
it has only recently become apparent that naturally-acquired microchimerism is common in humans. a number of medical research teams are currently investigating both good and bad consequences of microchimerism in human health and disease.
this website gives an overview of microchimerism and provides links to research that has been done or is currently in progress on the subject.
get involved with microchimerism studies today!


text:
1. I'll be starting my very first internship at The Blogger Programme on Monday. Exciting times.
2. Homemade plum jam. I'm putting it on everything. Everything.
3. Seeing a flash of orange on the trees, bring on the crunchy leaves.
4. Deep Sleep Pillow Spray and reading before bed. Definitely helping my sleeping pattern.
5. Two TV shows have had me hooked recently. Our Girl and Cold Feet. They are both BRILL.
6. Date night this evening with Henry. Now we don't live in Brighton, we're 45minutes away from each other and working all week. Any time now spent together truly is quality time.
7. Seeing my best friend in a production of RENT on Saturday. She absolutely smashed it, she stole the show and it blew me away. Seeing as dancing, singing and acting was the reason we met in the first place all those years ago, it was so nice to see her doing it again!
8. Reaching 1000 Subscribers on my YouTube channel. Little mini milestones that I'm slowly ticking off one by one. It may be small in the grand scheme of things, but you have to start somewhere right?
10. Autumn content. With this being my favourite time of year, I'm so excited to shoot lookbooks, outfit posts and everything I possibly can that's Autumn related. I'm a little apprehensive as to what it will be like when I'm working full time for the next month, but I'll make it work, I'm sure.

lowercased:
1. i'll be starting my very first internship at the blogger programme on monday. exciting times.
2. homemade plum jam. i'm putting it on everything. everything.
3. seeing a flash of orange on the trees, bring on the crunchy leaves.
4. deep sleep pillow spray and reading before bed. definitely helping my sleeping pattern.
5. two tv shows have had me hooked recently. our girl and cold feet. they are both brill.
6. date night this evening with henry. now we don't live in brighton, we're 45minutes away from each other and working all week. any time now spent together truly is quality time.
7. seeing my best friend in a production of rent on saturday. she absolutely smashed it, she stole the show and it blew me away. seeing as dancing, singing and acting was the reason we met in the first place all those years ago, it was so nice to see her doing it again!
8. reaching 1000 subscribers on my youtube channel. little mini milestones that i'm slowly ticking off one by one. it may be small in the grand scheme of things, but you have to start somewhere right?
10. autumn content. with this being my favourite time of year, i'm so excited to shoot lookbooks, outfit posts and everything i possibly can that's autumn related. i'm a little apprehensive as to what it will be like when i'm working full time for the next month, but i'll make it work, i'm sure.


text:
(a) Effective June 1, 2010, Washington changed its method of apportioning certain gross income from engaging in business as a financial institution. This rule addresses how such gross income must be apportioned when the financial institution engages in business both within and outside the state.
(b) RCW 82.04.460(2) requires the department, to the extent feasible, to adopt the multistate tax commission's recommended formula for apportionment and allocation of net income for financial institutions, with the exceptions that the definition of financial institution in the appendix to the recommended formula is advisory only and only the receipts factor will be used to apportion income.
(c) On July 29, 2015, the multistate tax commission approved amendments to its recommended formula for the apportionment and allocation of net income of financial institutions including amendments to how the receipts factor is calculated. The amendments are effective for tax years starting on or after January 1, 2016.
(d) This rule applies to the apportionment of income taxable under RCW 82.04.290 for periods beginning January 1, 2016.
(i) WAC 458-20-19401 Minimum nexus thresholds for apportionable activities. This rule describes minimum nexus standards that are effective after May 31, 2010.
(ii) WAC 458-20-19402 Single factor receipts apportionment—Generally. This rule describes the general application of single factor receipts apportionment that is effective after May 31, 2010.
(iii) WAC 458-20-19403 Single factor receipts apportionment—Royalties. This rule describes the application of single factor receipts apportionment to gross income from royalties and applies only to tax liability incurred after May 31, 2010.
(iv) WAC 458-20-194 Doing business inside and outside the state. This rule describes separate accounting and cost apportionment. It applies only to the periods January 1, 2006, through May 31, 2010.
(v) WAC 458-20-19404A Financial institutions—Income apportionment. This rule describes the application of single factor receipts apportionment to gross income for financial institutions during the period June 1, 2010, through December 31, 2015.
(vi) WAC 458-20-14601 Financial institutions—Income apportionment. This rule describes the apportionment of income for financial institutions for periods prior to June 1, 2010.
(f) Financial institutions engaged in making interstate sales of tangible personal property should also refer to WAC 458-20-193, Inbound and outbound interstate sales of tangible personal property.
(a) Except as otherwise specifically provided, a financial institution taxable under RCW 82.04.290 and taxable in another state must attribute and apportion its service and other activities income as provided in this rule. Apportionable income that is not taxable under RCW 82.04.290 must be apportioned pursuant to WAC 458-20-19402 Single factor receipts apportionment—Generally or WAC 458-20-19403 Single factor receipts apportionment—Royalties. "Apportionable income" means gross income of the business generated from engaging in apportionable activities as defined in WAC 458-20-19401 Minimum nexus thresholds for apportionable activities, including income received from apportionable activities performed outside this state if the income would be taxable under chapter 82.04 RCW if received from activities in this state, less any deductions allowable under chapter 82.04 RCW. All gross income that is not from apportionable activities must be allocated pursuant to chapter 82.04 RCW. A financial institution organized under the laws of a foreign country, the Commonwealth of Puerto Rico, or a territory or possession of the United States, except such institutions that are exempt under RCW 82.04.315, whose effectively connected income (as defined under the federal Internal Revenue Code) is taxable both in this state and another state, other than the state in which it is organized, must allocate and apportion its gross income as provided in this rule.
(b) All service and other activities income, regardless of where that income is attributed, shall be apportioned to this state by multiplying such income, less any deductions or exemptions authorized under chapter 82.04 RCW, by the apportionment percentage. The apportionment percentage is determined by the taxpayer's receipts factor (as described in subsection (4) of this rule).
(c) The receipts factor must be computed according to the method of accounting (cash or accrual basis) used by the taxpayer for Washington state tax purposes for the taxable period. For further guidance on the requirements of each accounting method refer to WAC 458-20-197 When tax liability arises and WAC 458-20-199 Accounting methods.
(d) Generally, financial institutions are required to file returns on a monthly basis. To enable financial institutions to more easily comply with this rule, financial institutions may file returns using the receipts factor calculated based on the most recent calendar year for which information is available. If a financial institution does not calculate its receipts factor based on the previous calendar year for which information is available, it must use the current year information to make that calculation. In either event, a reconciliation must be filed for each year not later than October 31st of the following year. The reconciliation must be filed on a form approved by the department. In the case of consolidations, mergers, or divestitures, a taxpayer must make the appropriate adjustments to the factors to reflect its changed operations.
(i) In either event (refund or additional taxes due), interest will apply in a manner consistent with tax assessments.
(ii) Penalties as provided in RCW 82.32.090 will apply to any such additional tax due only if the reconciliation for a tax year is not completed and additional tax is not paid by October 31st of the following year.
(iii) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's receipts.
(a) "Billing address" means the location indicated in the books and records of the taxpayer on the first day of the taxable period (or on such later date in the taxable period when the customer relationship began) as the address where any notice, statement or bill relating to a customer's account is mailed.
(ii) A borrower that is not engaged in a trade or business or a credit card holder, whose billing address is in this state.
(c) "Card issuer's reimbursement fee" means the fee a taxpayer receives from a merchant's bank because one of the persons to whom the taxpayer has issued a credit, debit, or similar type of card has charged merchandise or services to the card.
(ii) If a taxpayer is organized under the laws of a foreign country, or of the Commonwealth of Puerto Rico, or any territory or possession of the United States, such taxpayer's commercial domicile is deemed for the purposes of this rule to be the state of the United States or the District of Columbia from which such taxpayer's trade or business in the United States is principally managed and directed. It is presumed, subject to rebuttal by a preponderance of the evidence, that the location from which the taxpayer's trade or business is principally managed and directed is the state of the United States or the District of Columbia to which the greatest number of employees are regularly connected or out of which they are working, irrespective of where the services of such employees are performed, as of the last day of the taxable period.
(e) "Credit card" means a card, or other means of providing information, that entitles the holder to charge the cost of purchases, or a cash advance, against a line of credit.
(f) "Debit card" means a card, or other means of providing information, that enables the holder to charge the cost of purchases, or a cash withdrawal, against the holder's bank account or a remaining balance on the card.
(h) "Employee" means, with respect to a particular taxpayer, any individual who, under the usual common-law rules applicable in determining the employer-employee relationship, has the status of an employee of that taxpayer.
(viii) A production credit association organized under the Federal Farm Credit Act of 1933, all of whose stock held by the Federal Production Credit Corporation has been retired.
(ii) Does not include amounts received from an affiliated person if those amounts are required to be determined at arm's length per sections 23A or 23B of the Federal Reserve Act. For the purpose of this subsection, affiliated means the affiliated person and the financial institution are under common control. Control means the possession (directly or indirectly), of more than fifty percent of power to direct or cause the direction of the management and policies of each entity. Control may be through voting shares, contract, or otherwise.
(iii) Financial institutions must determine their gross income of the business from gains realized from trading in stocks, bonds, and other evidences of indebtedness on a net annualized basis.
(k) "Interest, fees, and penalties" means any fees related to a loan, credit card, or other extension of credit and includes any fees charged a prospective borrower prior to funding of a loan regardless of whether the loan is eventually funded.
(l) "Loan" means any extension of credit resulting from direct negotiations between the taxpayer and its customer, and/or the purchase, in whole or in part, of such extension of credit from another. Loan includes participations, syndications, and leases treated as loans for federal income tax purposes. Loan does not include: Futures or forward contracts; options; notional principal contracts such as swaps; credit card receivables, including purchased credit card relationships; noninterest bearing balances due from depository institutions; cash items in the process of collection; federal funds sold; securities purchased under agreements to resell; assets held in a trading account; securities; interests in a real estate mortgage investment conduit (REMIC), or other mortgage-backed or asset-backed security; and other similar items.
(m) "Loan secured by real property" means that more than fifty percent of the aggregate value of the collateral used to secure a loan or other obligation was real property, when valued at fair market value as of the time the original loan or obligation was incurred.
(n) "Merchant discount" means the fee (or negotiated discount) charged to a merchant by the taxpayer for the privilege of participating in a program whereby a credit, debit, or similar type of card is accepted in payment for merchandise or services sold to the card holder, net of any card holder charge-back and unreduced by any interchange transaction or issuer reimbursement fee paid to another for charges or purchases made by its card holder.
(o) "Participation" means an extension of credit in which an undivided ownership interest is held on a pro rata basis in a single loan or pool of loans and related collateral. In a loan participation, the credit originator initially makes the loan and then subsequently resells all or a portion of it to other lenders. The participation may or may not be known to the borrower.
(p) "Person" has the meaning given in RCW 82.04.030.
(q) "Regular place of business" means an office at which the taxpayer carries on its business in a regular and systematic manner and which is continuously maintained, occupied and used by employees of the taxpayer.
(r) "Service and other activities income" means the gross income of the business taxable under RCW 82.04.290, including income received from activities outside this state if the income would be taxable under RCW 82.04.290 if received from activities in this state.
(s) "State" means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, or any foreign country or political subdivision of a foreign country.
(t) "Syndication" means an extension of credit in which two or more persons fund and each person is at risk only up to a specified percentage of the total extension of credit or up to a specified dollar amount.
(ii) The taxpayer is not subject to a business activities tax by another state on its service and other activities income, but that state would have jurisdiction to subject the taxpayer to a business activities tax on such income under the substantial nexus standards explained in WAC 458-20-19401.
(iii) For purposes of this subsection (3)(u), "business activities tax" means a tax measured by the amount of, or economic results of, business activity conducted in a state. The term includes taxes measured in whole or in part on net income or gross income or receipts. Business activities tax does not include a sales tax, use tax, or a similar transaction tax, imposed on the sale or acquisition of goods or services, whether or not denominated a gross receipts tax or a tax imposed on the privilege of doing business.
(v) "Taxable period" means the calendar year during which tax liability is incurred.
(a) General. The receipts factor is a fraction, the numerator of which is the service and other activities income of the taxpayer in this state during the taxable period and the denominator of which is the service and other activities income of the taxpayer inside and outside this state during the taxable period. The method of calculating receipts for purposes of the denominator is the same as the method used in determining receipts for purposes of the numerator.
(b) Interest, fees, and penalties imposed in connection with loans secured by real property.
(i) The numerator of the receipts factor includes interest, fees and penalties imposed in connection with loans secured by real property if the property is located within this state. If the property is located both within this state and one or more other states, the income described in this subsection (4)(b)(i) is included in the numerator of the receipts factor if more than fifty percent of the fair market value of the real property is located within this state. If more than fifty percent of the fair market value of the real property is not located within any one state, then the income described in this subsection (4)(b)(i) must be included in the numerator of the receipts factor if the borrower is located in this state.
(ii) The determination of whether the real property securing a loan is located within this state must be made as of the time the original agreement was made and any and all subsequent substitutions of collateral must be disregarded.
(c) Interest, fees, and penalties imposed in connection with loans not secured by real property. The numerator of the receipts factor includes interest, fees, and penalties imposed in connection with loans not secured by real property if the borrower is located in this state.
(d) Net gains from the sale of loans. The numerator of the receipts factor includes net gains from the sale of loans. Net gains from the sale of loans includes income recorded under the coupon stripping rules of Section 1286 of the federal Internal Revenue Code.
(i) The amount of net gains (but not less than zero) from the sale of loans secured by real property included in the numerator is determined by multiplying such net gains by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to (b) of this subsection and the denominator of which is the total amount of interest and fees or penalties imposed in connection with loans secured by real property.
(ii) The amount of net gains (but not less than zero) from the sale of loans not secured by real property included in the numerator is determined by multiplying such net gains by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to (c) of this subsection and the denominator of which is the total amount of interest and fees or penalties imposed in connection with loans not secured by real property.
(e) Receipts from fees, interest, and penalties charged to card holders. The numerator of the receipts factor includes fees, interest, and penalties charged to card holders including, but not limited to, annual fees and overdraft fees, if the billing address of the card holder is in this state.
(f) Net gains from the sale of credit card receivables. The numerator of the receipts factor includes net gains (but not less than zero) from the sale of credit card receivables multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to (e) of this subsection and the denominator of which is the taxpayer's total amount of interest, fees, and penalties charged to credit card holders.
(i) All credit card issuer's reimbursement fees multiplied by a fraction, the numerator of which is the amount of fees, interest, and penalties charged to credit card holders included in the numerator of the receipts factor pursuant to (e) of this subsection and the denominator of which is the taxpayer's total amount of fees, interest, and penalties charged to credit card holders.
(ii) All debit card issuer's reimbursement fees multiplied by a fraction, the numerator of which is the amount of fees, interest, and penalties charged to debit card holders included in the numerator of the receipts factor pursuant to (e) of this subsection and the denominator of which is the taxpayer's total amount of fees, interest, and penalties charged to debit card holders.
(iii) All other card issuer's reimbursement fees multiplied by a fraction, the numerator of which is the amount of fees, interest, and penalties charged to all other card holders included in the numerator of the receipts factor pursuant to (e) of this subsection and the denominator of which is the taxpayer's total amount of fees, interest, and penalties charged to all other card holders.
(h) Receipts from merchant discount.
(i) If the taxpayer can readily determine the location of the merchant and if the merchant is in this state, the numerator of the receipts factor includes receipts from merchant discount.
(C) In the case of a merchant discount related to the use of all other types of cards, the numerator of which is the amount of fees, interest, and penalties charged to all other card holders that is included in the numerator of the receipts factor pursuant to (e) of this subsection and the denominator of which is the taxpayer's total amount of fees, interest, and penalties charged to all other card holders.
(iii) The taxpayer's method for sourcing each receipt from a merchant discount must be consistently applied to such receipt in all states that have adopted sourcing methods substantially similar to (h)(i) and (ii) of this subsection and must be used on all subsequent returns for sourcing receipts from such merchant unless the department permits or requires application of the alternative method.
(i) Receipts from ATM fees. The receipts factor includes all ATM fees that are not forwarded directly to another bank.
(i) The numerator of the receipts factor includes fees charged to a card holder for the use at an ATM of a card issued by the taxpayer if the card holder's billing address is in this state.
(ii) The numerator of the receipts factor includes fees charged to a card holder, other than the taxpayer's card holder, for the use of such card at an ATM owned or rented by the taxpayer, if the ATM is in this state.
(i)(A) The numerator of the receipts factor includes loan servicing fees derived from loans secured by real property multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor under (b) of this subsection and the denominator of which is the total amount of interest, fees, and penalties imposed in connection with loans secured by real property.
(B) The numerator of the receipts factor includes loan servicing fees derived from loans not secured by real property multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor under (c) of this subsection and the denominator of which is the total amount of interest and fees or penalties imposed in connection with loans not secured by real property.
(ii) If the taxpayer receives loan servicing fees for servicing either the secured or the unsecured loans of another, the numerator of the receipts factor includes such fees if the borrower is located in this state.
(k) Receipts from the financial institution's investment assets and activities and trading assets and activities.
(A) The receipts factor includes the amount by which interest from federal funds sold and securities purchased under resale agreements exceeds interest expense on federal funds purchased and securities sold under repurchase agreements.
(B) The receipts factor includes the amount by which interest, dividends, gains and other receipts from trading assets and activities including, but not limited to, assets and activities in the matched book, in the arbitrage book, and foreign currency transactions, exceed amounts paid in lieu of interest, amounts paid in lieu of dividends, and losses from such assets and activities.
(ii) The numerator of the receipts factor includes interest, dividends, net gains (but not less than zero) and other receipts from both investment assets and activities and from trading assets and activities described in (k)(i) of this subsection that are attributable to this state.
(A) The amount of interest, dividends, net gains (but not less than zero) and other income from investment assets and activities in each investment account to be attributed to this state and included in the numerator is determined by multiplying all such income from such assets and activities by a fraction, the numerator of which is the average value of such assets which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such assets.
(B) The amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements attributable to this state and included in the numerator is determined by multiplying the amount described in (k)(i)(A) of this subsection from such funds and such securities by a fraction, the numerator of which is the average value of federal funds sold and securities purchased under agreements to resell which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such funds and such securities.
(C) The amount of interest, dividends, gains and other income from trading assets and activities including, but not limited to, assets and activities in the matched book, in the arbitrage book and foreign currency transactions (but excluding amounts described in (k)(i)(A) and (B) of this subsection), attributable to this state and included in the numerator is determined by multiplying the amount described in (k)(i)(B) of this subsection by a fraction, the numerator of which is the average value of such trading assets which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such assets.
(D) For purposes of (k)(ii) of this subsection, the average value of trading assets owned by the taxpayer is the original cost or other basis of such property for federal income tax purposes without regard to depletion, depreciation, or amortization.
(iii) In lieu of using the method set forth in (k)(ii) of this subsection, the taxpayer may elect, or the department may require in order to fairly represent the business activity of the taxpayer in this state, the use of the method set forth in this paragraph.
(A) The amount of interest, dividends, net gains (but not less than zero) and other income from investment assets and activities in the investment account to be attributed to this state and included in the numerator is determined by multiplying all such income from such assets and activities by a fraction, the numerator of which is the gross receipts from such assets and activities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all such assets and activities.
(B) The amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements attributable to this state and included in the numerator is determined by multiplying the amount described in (k)(i)(A) of this subsection from such funds and such securities by a fraction, the numerator of which is the gross income from such funds and such securities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all such funds and such securities.
(C) The amount of interest, dividends, gains and other receipts from trading assets and activities including, but not limited to, assets and activities in the matched book, in the arbitrage book and foreign currency transactions (but excluding amounts described in (k)(ii)(A) or (B) of this subsection), attributable to this state and included in the numerator is determined by multiplying the amount described in (k)(i)(B) of this subsection by a fraction, the numerator of which is the gross income from such trading assets and activities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all such assets and activities.
(iv) If the taxpayer elects or is required by the department to use the method set forth in (k)(iii) of this subsection, it must use this method on all subsequent returns unless the taxpayer receives prior permission from the department to use, or the department requires a different method.
(v) The taxpayer has the burden of proving that an asset or activity was properly assigned to a regular place of business outside of this state by demonstrating that the day-to-day decisions regarding the asset or activity occurred at a regular place of business outside this state. If the day-to-day decisions regarding an asset or activity occur at more than one regular place of business and one such regular place of business is in this state and one such regular place of business is outside this state, such asset or activity is considered to be located at the regular place of business of the taxpayer where the investment or trading policies or guidelines with respect to the asset or activity are established. Such policies and guidelines are presumed, subject to rebuttal by preponderance of the evidence, to be established at the commercial domicile of the taxpayer.
(l) All other receipts. The numerator of the receipts factor includes all other receipts from engaging in activities subject to tax under RCW 82.04.290 pursuant to the rules set forth in WAC 458-20-19402 Single factor receipts apportionment—Generally.
(m) Attribution of certain receipts to commercial domicile. All receipts which would be assigned under this rule to a state in which the taxpayer is not taxable are included in the numerator of the receipts factor, if the taxpayer's commercial domicile is in this state.
(5) Effective date. This rule applies to gross income that is reportable with respect to tax liability beginning on and after January 1, 2016.

lowercased:
(a) effective june 1, 2010, washington changed its method of apportioning certain gross income from engaging in business as a financial institution. this rule addresses how such gross income must be apportioned when the financial institution engages in business both within and outside the state.
(b) rcw 82.04.460(2) requires the department, to the extent feasible, to adopt the multistate tax commission's recommended formula for apportionment and allocation of net income for financial institutions, with the exceptions that the definition of financial institution in the appendix to the recommended formula is advisory only and only the receipts factor will be used to apportion income.
(c) on july 29, 2015, the multistate tax commission approved amendments to its recommended formula for the apportionment and allocation of net income of financial institutions including amendments to how the receipts factor is calculated. the amendments are effective for tax years starting on or after january 1, 2016.
(d) this rule applies to the apportionment of income taxable under rcw 82.04.290 for periods beginning january 1, 2016.
(i) wac 458-20-19401 minimum nexus thresholds for apportionable activities. this rule describes minimum nexus standards that are effective after may 31, 2010.
(ii) wac 458-20-19402 single factor receipts apportionment—generally. this rule describes the general application of single factor receipts apportionment that is effective after may 31, 2010.
(iii) wac 458-20-19403 single factor receipts apportionment—royalties. this rule describes the application of single factor receipts apportionment to gross income from royalties and applies only to tax liability incurred after may 31, 2010.
(iv) wac 458-20-194 doing business inside and outside the state. this rule describes separate accounting and cost apportionment. it applies only to the periods january 1, 2006, through may 31, 2010.
(v) wac 458-20-19404a financial institutions—income apportionment. this rule describes the application of single factor receipts apportionment to gross income for financial institutions during the period june 1, 2010, through december 31, 2015.
(vi) wac 458-20-14601 financial institutions—income apportionment. this rule describes the apportionment of income for financial institutions for periods prior to june 1, 2010.
(f) financial institutions engaged in making interstate sales of tangible personal property should also refer to wac 458-20-193, inbound and outbound interstate sales of tangible personal property.
(a) except as otherwise specifically provided, a financial institution taxable under rcw 82.04.290 and taxable in another state must attribute and apportion its service and other activities income as provided in this rule. apportionable income that is not taxable under rcw 82.04.290 must be apportioned pursuant to wac 458-20-19402 single factor receipts apportionment—generally or wac 458-20-19403 single factor receipts apportionment—royalties. "apportionable income" means gross income of the business generated from engaging in apportionable activities as defined in wac 458-20-19401 minimum nexus thresholds for apportionable activities, including income received from apportionable activities performed outside this state if the income would be taxable under chapter 82.04 rcw if received from activities in this state, less any deductions allowable under chapter 82.04 rcw. all gross income that is not from apportionable activities must be allocated pursuant to chapter 82.04 rcw. a financial institution organized under the laws of a foreign country, the commonwealth of puerto rico, or a territory or possession of the united states, except such institutions that are exempt under rcw 82.04.315, whose effectively connected income (as defined under the federal internal revenue code) is taxable both in this state and another state, other than the state in which it is organized, must allocate and apportion its gross income as provided in this rule.
(b) all service and other activities income, regardless of where that income is attributed, shall be apportioned to this state by multiplying such income, less any deductions or exemptions authorized under chapter 82.04 rcw, by the apportionment percentage. the apportionment percentage is determined by the taxpayer's receipts factor (as described in subsection (4) of this rule).
(c) the receipts factor must be computed according to the method of accounting (cash or accrual basis) used by the taxpayer for washington state tax purposes for the taxable period. for further guidance on the requirements of each accounting method refer to wac 458-20-197 when tax liability arises and wac 458-20-199 accounting methods.
(d) generally, financial institutions are required to file returns on a monthly basis. to enable financial institutions to more easily comply with this rule, financial institutions may file returns using the receipts factor calculated based on the most recent calendar year for which information is available. if a financial institution does not calculate its receipts factor based on the previous calendar year for which information is available, it must use the current year information to make that calculation. in either event, a reconciliation must be filed for each year not later than october 31st of the following year. the reconciliation must be filed on a form approved by the department. in the case of consolidations, mergers, or divestitures, a taxpayer must make the appropriate adjustments to the factors to reflect its changed operations.
(i) in either event (refund or additional taxes due), interest will apply in a manner consistent with tax assessments.
(ii) penalties as provided in rcw 82.32.090 will apply to any such additional tax due only if the reconciliation for a tax year is not completed and additional tax is not paid by october 31st of the following year.
(iii) the employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's receipts.
(a) "billing address" means the location indicated in the books and records of the taxpayer on the first day of the taxable period (or on such later date in the taxable period when the customer relationship began) as the address where any notice, statement or bill relating to a customer's account is mailed.
(ii) a borrower that is not engaged in a trade or business or a credit card holder, whose billing address is in this state.
(c) "card issuer's reimbursement fee" means the fee a taxpayer receives from a merchant's bank because one of the persons to whom the taxpayer has issued a credit, debit, or similar type of card has charged merchandise or services to the card.
(ii) if a taxpayer is organized under the laws of a foreign country, or of the commonwealth of puerto rico, or any territory or possession of the united states, such taxpayer's commercial domicile is deemed for the purposes of this rule to be the state of the united states or the district of columbia from which such taxpayer's trade or business in the united states is principally managed and directed. it is presumed, subject to rebuttal by a preponderance of the evidence, that the location from which the taxpayer's trade or business is principally managed and directed is the state of the united states or the district of columbia to which the greatest number of employees are regularly connected or out of which they are working, irrespective of where the services of such employees are performed, as of the last day of the taxable period.
(e) "credit card" means a card, or other means of providing information, that entitles the holder to charge the cost of purchases, or a cash advance, against a line of credit.
(f) "debit card" means a card, or other means of providing information, that enables the holder to charge the cost of purchases, or a cash withdrawal, against the holder's bank account or a remaining balance on the card.
(h) "employee" means, with respect to a particular taxpayer, any individual who, under the usual common-law rules applicable in determining the employer-employee relationship, has the status of an employee of that taxpayer.
(viii) a production credit association organized under the federal farm credit act of 1933, all of whose stock held by the federal production credit corporation has been retired.
(ii) does not include amounts received from an affiliated person if those amounts are required to be determined at arm's length per sections 23a or 23b of the federal reserve act. for the purpose of this subsection, affiliated means the affiliated person and the financial institution are under common control. control means the possession (directly or indirectly), of more than fifty percent of power to direct or cause the direction of the management and policies of each entity. control may be through voting shares, contract, or otherwise.
(iii) financial institutions must determine their gross income of the business from gains realized from trading in stocks, bonds, and other evidences of indebtedness on a net annualized basis.
(k) "interest, fees, and penalties" means any fees related to a loan, credit card, or other extension of credit and includes any fees charged a prospective borrower prior to funding of a loan regardless of whether the loan is eventually funded.
(l) "loan" means any extension of credit resulting from direct negotiations between the taxpayer and its customer, and/or the purchase, in whole or in part, of such extension of credit from another. loan includes participations, syndications, and leases treated as loans for federal income tax purposes. loan does not include: futures or forward contracts; options; notional principal contracts such as swaps; credit card receivables, including purchased credit card relationships; noninterest bearing balances due from depository institutions; cash items in the process of collection; federal funds sold; securities purchased under agreements to resell; assets held in a trading account; securities; interests in a real estate mortgage investment conduit (remic), or other mortgage-backed or asset-backed security; and other similar items.
(m) "loan secured by real property" means that more than fifty percent of the aggregate value of the collateral used to secure a loan or other obligation was real property, when valued at fair market value as of the time the original loan or obligation was incurred.
(n) "merchant discount" means the fee (or negotiated discount) charged to a merchant by the taxpayer for the privilege of participating in a program whereby a credit, debit, or similar type of card is accepted in payment for merchandise or services sold to the card holder, net of any card holder charge-back and unreduced by any interchange transaction or issuer reimbursement fee paid to another for charges or purchases made by its card holder.
(o) "participation" means an extension of credit in which an undivided ownership interest is held on a pro rata basis in a single loan or pool of loans and related collateral. in a loan participation, the credit originator initially makes the loan and then subsequently resells all or a portion of it to other lenders. the participation may or may not be known to the borrower.
(p) "person" has the meaning given in rcw 82.04.030.
(q) "regular place of business" means an office at which the taxpayer carries on its business in a regular and systematic manner and which is continuously maintained, occupied and used by employees of the taxpayer.
(r) "service and other activities income" means the gross income of the business taxable under rcw 82.04.290, including income received from activities outside this state if the income would be taxable under rcw 82.04.290 if received from activities in this state.
(s) "state" means a state of the united states, the district of columbia, the commonwealth of puerto rico, any territory or possession of the united states, or any foreign country or political subdivision of a foreign country.
(t) "syndication" means an extension of credit in which two or more persons fund and each person is at risk only up to a specified percentage of the total extension of credit or up to a specified dollar amount.
(ii) the taxpayer is not subject to a business activities tax by another state on its service and other activities income, but that state would have jurisdiction to subject the taxpayer to a business activities tax on such income under the substantial nexus standards explained in wac 458-20-19401.
(iii) for purposes of this subsection (3)(u), "business activities tax" means a tax measured by the amount of, or economic results of, business activity conducted in a state. the term includes taxes measured in whole or in part on net income or gross income or receipts. business activities tax does not include a sales tax, use tax, or a similar transaction tax, imposed on the sale or acquisition of goods or services, whether or not denominated a gross receipts tax or a tax imposed on the privilege of doing business.
(v) "taxable period" means the calendar year during which tax liability is incurred.
(a) general. the receipts factor is a fraction, the numerator of which is the service and other activities income of the taxpayer in this state during the taxable period and the denominator of which is the service and other activities income of the taxpayer inside and outside this state during the taxable period. the method of calculating receipts for purposes of the denominator is the same as the method used in determining receipts for purposes of the numerator.
(b) interest, fees, and penalties imposed in connection with loans secured by real property.
(i) the numerator of the receipts factor includes interest, fees and penalties imposed in connection with loans secured by real property if the property is located within this state. if the property is located both within this state and one or more other states, the income described in this subsection (4)(b)(i) is included in the numerator of the receipts factor if more than fifty percent of the fair market value of the real property is located within this state. if more than fifty percent of the fair market value of the real property is not located within any one state, then the income described in this subsection (4)(b)(i) must be included in the numerator of the receipts factor if the borrower is located in this state.
(ii) the determination of whether the real property securing a loan is located within this state must be made as of the time the original agreement was made and any and all subsequent substitutions of collateral must be disregarded.
(c) interest, fees, and penalties imposed in connection with loans not secured by real property. the numerator of the receipts factor includes interest, fees, and penalties imposed in connection with loans not secured by real property if the borrower is located in this state.
(d) net gains from the sale of loans. the numerator of the receipts factor includes net gains from the sale of loans. net gains from the sale of loans includes income recorded under the coupon stripping rules of section 1286 of the federal internal revenue code.
(i) the amount of net gains (but not less than zero) from the sale of loans secured by real property included in the numerator is determined by multiplying such net gains by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to (b) of this subsection and the denominator of which is the total amount of interest and fees or penalties imposed in connection with loans secured by real property.
(ii) the amount of net gains (but not less than zero) from the sale of loans not secured by real property included in the numerator is determined by multiplying such net gains by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to (c) of this subsection and the denominator of which is the total amount of interest and fees or penalties imposed in connection with loans not secured by real property.
(e) receipts from fees, interest, and penalties charged to card holders. the numerator of the receipts factor includes fees, interest, and penalties charged to card holders including, but not limited to, annual fees and overdraft fees, if the billing address of the card holder is in this state.
(f) net gains from the sale of credit card receivables. the numerator of the receipts factor includes net gains (but not less than zero) from the sale of credit card receivables multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to (e) of this subsection and the denominator of which is the taxpayer's total amount of interest, fees, and penalties charged to credit card holders.
(i) all credit card issuer's reimbursement fees multiplied by a fraction, the numerator of which is the amount of fees, interest, and penalties charged to credit card holders included in the numerator of the receipts factor pursuant to (e) of this subsection and the denominator of which is the taxpayer's total amount of fees, interest, and penalties charged to credit card holders.
(ii) all debit card issuer's reimbursement fees multiplied by a fraction, the numerator of which is the amount of fees, interest, and penalties charged to debit card holders included in the numerator of the receipts factor pursuant to (e) of this subsection and the denominator of which is the taxpayer's total amount of fees, interest, and penalties charged to debit card holders.
(iii) all other card issuer's reimbursement fees multiplied by a fraction, the numerator of which is the amount of fees, interest, and penalties charged to all other card holders included in the numerator of the receipts factor pursuant to (e) of this subsection and the denominator of which is the taxpayer's total amount of fees, interest, and penalties charged to all other card holders.
(h) receipts from merchant discount.
(i) if the taxpayer can readily determine the location of the merchant and if the merchant is in this state, the numerator of the receipts factor includes receipts from merchant discount.
(c) in the case of a merchant discount related to the use of all other types of cards, the numerator of which is the amount of fees, interest, and penalties charged to all other card holders that is included in the numerator of the receipts factor pursuant to (e) of this subsection and the denominator of which is the taxpayer's total amount of fees, interest, and penalties charged to all other card holders.
(iii) the taxpayer's method for sourcing each receipt from a merchant discount must be consistently applied to such receipt in all states that have adopted sourcing methods substantially similar to (h)(i) and (ii) of this subsection and must be used on all subsequent returns for sourcing receipts from such merchant unless the department permits or requires application of the alternative method.
(i) receipts from atm fees. the receipts factor includes all atm fees that are not forwarded directly to another bank.
(i) the numerator of the receipts factor includes fees charged to a card holder for the use at an atm of a card issued by the taxpayer if the card holder's billing address is in this state.
(ii) the numerator of the receipts factor includes fees charged to a card holder, other than the taxpayer's card holder, for the use of such card at an atm owned or rented by the taxpayer, if the atm is in this state.
(i)(a) the numerator of the receipts factor includes loan servicing fees derived from loans secured by real property multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor under (b) of this subsection and the denominator of which is the total amount of interest, fees, and penalties imposed in connection with loans secured by real property.
(b) the numerator of the receipts factor includes loan servicing fees derived from loans not secured by real property multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor under (c) of this subsection and the denominator of which is the total amount of interest and fees or penalties imposed in connection with loans not secured by real property.
(ii) if the taxpayer receives loan servicing fees for servicing either the secured or the unsecured loans of another, the numerator of the receipts factor includes such fees if the borrower is located in this state.
(k) receipts from the financial institution's investment assets and activities and trading assets and activities.
(a) the receipts factor includes the amount by which interest from federal funds sold and securities purchased under resale agreements exceeds interest expense on federal funds purchased and securities sold under repurchase agreements.
(b) the receipts factor includes the amount by which interest, dividends, gains and other receipts from trading assets and activities including, but not limited to, assets and activities in the matched book, in the arbitrage book, and foreign currency transactions, exceed amounts paid in lieu of interest, amounts paid in lieu of dividends, and losses from such assets and activities.
(ii) the numerator of the receipts factor includes interest, dividends, net gains (but not less than zero) and other receipts from both investment assets and activities and from trading assets and activities described in (k)(i) of this subsection that are attributable to this state.
(a) the amount of interest, dividends, net gains (but not less than zero) and other income from investment assets and activities in each investment account to be attributed to this state and included in the numerator is determined by multiplying all such income from such assets and activities by a fraction, the numerator of which is the average value of such assets which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such assets.
(b) the amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements attributable to this state and included in the numerator is determined by multiplying the amount described in (k)(i)(a) of this subsection from such funds and such securities by a fraction, the numerator of which is the average value of federal funds sold and securities purchased under agreements to resell which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such funds and such securities.
(c) the amount of interest, dividends, gains and other income from trading assets and activities including, but not limited to, assets and activities in the matched book, in the arbitrage book and foreign currency transactions (but excluding amounts described in (k)(i)(a) and (b) of this subsection), attributable to this state and included in the numerator is determined by multiplying the amount described in (k)(i)(b) of this subsection by a fraction, the numerator of which is the average value of such trading assets which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such assets.
(d) for purposes of (k)(ii) of this subsection, the average value of trading assets owned by the taxpayer is the original cost or other basis of such property for federal income tax purposes without regard to depletion, depreciation, or amortization.
(iii) in lieu of using the method set forth in (k)(ii) of this subsection, the taxpayer may elect, or the department may require in order to fairly represent the business activity of the taxpayer in this state, the use of the method set forth in this paragraph.
(a) the amount of interest, dividends, net gains (but not less than zero) and other income from investment assets and activities in the investment account to be attributed to this state and included in the numerator is determined by multiplying all such income from such assets and activities by a fraction, the numerator of which is the gross receipts from such assets and activities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all such assets and activities.
(b) the amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements attributable to this state and included in the numerator is determined by multiplying the amount described in (k)(i)(a) of this subsection from such funds and such securities by a fraction, the numerator of which is the gross income from such funds and such securities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all such funds and such securities.
(c) the amount of interest, dividends, gains and other receipts from trading assets and activities including, but not limited to, assets and activities in the matched book, in the arbitrage book and foreign currency transactions (but excluding amounts described in (k)(ii)(a) or (b) of this subsection), attributable to this state and included in the numerator is determined by multiplying the amount described in (k)(i)(b) of this subsection by a fraction, the numerator of which is the gross income from such trading assets and activities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all such assets and activities.
(iv) if the taxpayer elects or is required by the department to use the method set forth in (k)(iii) of this subsection, it must use this method on all subsequent returns unless the taxpayer receives prior permission from the department to use, or the department requires a different method.
(v) the taxpayer has the burden of proving that an asset or activity was properly assigned to a regular place of business outside of this state by demonstrating that the day-to-day decisions regarding the asset or activity occurred at a regular place of business outside this state. if the day-to-day decisions regarding an asset or activity occur at more than one regular place of business and one such regular place of business is in this state and one such regular place of business is outside this state, such asset or activity is considered to be located at the regular place of business of the taxpayer where the investment or trading policies or guidelines with respect to the asset or activity are established. such policies and guidelines are presumed, subject to rebuttal by preponderance of the evidence, to be established at the commercial domicile of the taxpayer.
(l) all other receipts. the numerator of the receipts factor includes all other receipts from engaging in activities subject to tax under rcw 82.04.290 pursuant to the rules set forth in wac 458-20-19402 single factor receipts apportionment—generally.
(m) attribution of certain receipts to commercial domicile. all receipts which would be assigned under this rule to a state in which the taxpayer is not taxable are included in the numerator of the receipts factor, if the taxpayer's commercial domicile is in this state.
(5) effective date. this rule applies to gross income that is reportable with respect to tax liability beginning on and after january 1, 2016.


text:
Looking for something unique and unusual for your wedding ceremony? We’ve rounded up our 8 favorite unusual wedding readings to suit all kinds of different and tastes.
Though love as a noun is difficult to define.
love’s … just lovely, isn’t it?
I love love as a verb.
we promise to disturb each other’s peace.
will read our future scratched onto a stone.
and recognize it quicker than our own.
You start and finish me, you’re my extent.
I speak these words to many and for one.
To another – and to one’s inner self.
because you are people, I love you.

lowercased:
looking for something unique and unusual for your wedding ceremony? we’ve rounded up our 8 favorite unusual wedding readings to suit all kinds of different and tastes.
though love as a noun is difficult to define.
love’s … just lovely, isn’t it?
i love love as a verb.
we promise to disturb each other’s peace.
will read our future scratched onto a stone.
and recognize it quicker than our own.
you start and finish me, you’re my extent.
i speak these words to many and for one.
to another – and to one’s inner self.
because you are people, i love you.


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text:
We build custom reinforced concrete forms, (wet and dry) and pour concrete. No form is too large or too small.
We invite you to visit us at our plant, and have some fun while you are at it! Visitors are under no obligation what-so-ever to buy anything. Call first, come in the morning… You, your customers, and your employees are always welcome to come visit and watch us Pour.
Please note, we intend to protect our patented molds and processes for our customer’s benefit and our own.

lowercased:
we build custom reinforced concrete forms, (wet and dry) and pour concrete. no form is too large or too small.
we invite you to visit us at our plant, and have some fun while you are at it! visitors are under no obligation what-so-ever to buy anything. call first, come in the morning… you, your customers, and your employees are always welcome to come visit and watch us pour.
please note, we intend to protect our patented molds and processes for our customer’s benefit and our own.


text:
Launch Time: 6:44.91 Team Members Present: All present and partaking Play-by-Play: At the beginning Bill Kerman boarded the rocket Launch Meat and and was strapped in. Then once the weather cleared, the boosters ignited along side the rockets main engine and Bill oriented the rocket towards the east. The boosters were dropped when they ran out of fuel. As the rocket traveled, it neared an apopsis of 80,000 km Bill Kerman turned off the throttle and began to coast towards the altitude of 80,000. Upon reaching the apopsis, Bill turned the engine back on full throttle to burn the last of the fuel in the first stage. Then the first stage detached and fell back towards Kerbin, and Bill fired up the second stage to reach orbit. Photographs: Each launch should be accompanied by a minimum of two photographs from the mission. Screenshots may be made by pressing the F1 key at any time during the mission. If an award is achieved, make sure you take a screenshot as proof of the accomplishment. Time-of-Flight: 9:22 Summary: In this launch team F'N Sandwich and pilot Bill Kerman achieved a stable orbit. After many failed tests, this goal was reached as our greatest milestone so far. Going forwards, we have learned that a greater heat shield will be required as the one used during this launch was damaged. Opportunities / Learnings: We learned that practice makes perfect and how to maneuver the rocket in the ways and orientation that we want. It gives us the confidence to move towards a moon landing or satellite launch. Strategies / Project Timeline: This launch will set in motion missions of greater complexity. We aim to either put a satellite in orbit around Kerbin or put a Kerbin on the moon. Milestone Awards Presented: We achieved a stable orbit and a stable manned orbit, and a launch to 50 KM for $20,000 $25,000 and $10,000 respectively. Available Funds: We have $68,508 remaining prior to the possible $60,000 in rewards for our achievements.
What Does the Gold Foil Experiment Mean?
The gold foil experiment is the famous experiment conducted by Ernest Rutherford that we all learned about in chemistry class. This experiment proved that atoms are made up of mostly empty space. In fact 99.9999% of an atom was proven in this experiment to be empty space. Lets say we could eliminate all that empty space by condensing the parts of an atom together. How much weight could we fit in a small space such as a single teaspoon? Over a billion tons! This idea is common when studying astronomy. At the end of a stars life, it collapses and explodes in a supernova explosion. The remaining mass that the supernova leaves over is so dense that the star begins to collapse in on itself. As a result of this, electrons fall into the nucleus and smash into protons becoming neutrons; hence the name neutron star. This animation shows a star going through a supernova explosion. The accuracy of this animation is highly questionable but it certainly looks cool.
The Doppler effect occurs in everyday life more often than you may think. It is the change in frequency or wavelength of a wave relative to a moving observer. In this animation a car has sound waves that it is emitting. As the car starts to move the wavelength of the wave becomes smaller on the side of the car that it is moving toward and larger on the side that it is moving away from. An observer on the left side of this car would hear it gradually become higher pitched. An observer on the right side of the car would hear it gradually become lower in pitch. The Doppler effect is true for light waves as well. This is wear the terms red-shift and blue-shift come from. Blue light has a higher frequency than red light; therefore if an object appears to be becoming more blue that means it is moving toward you. If an object appears to be turning more red than it is moving away from you. This is only noticeable on very large scales like when observing space. Because of the Doppler effect, scientists have determined that our universe is expanding since most objects in space are red-shifted relative to earth.
The first telescope to be invented was a refracting telescope. A refracting telescope works by using converging lens to collect light. A refracting telescope has a convex lens that bends the parallel light that is coming into it to a focal point. That focal point is where an image is formed of what is being observed. At that point is the eyepiece that you look through to see the focused image. This diagram shows the inside of a refracting telescope. A reflecting telescope was invented after that refracting telescope by Isaac Newton. A reflecting telescope works by collecting light and reflecting it off of a concave mirror. The light that is reflected comes to a focus point where a flat angled mirror reflects that light up toward an eyepiece where the viewer sees the image. This diagram shows the inside a reflecting telescope.
Our latest unit in Physics was learning about magnetism. A magnetic field occurs when charged particles are moving. According to greek legend magnetism was discovered by a Shepard in a field as he suddenly felt a force of attraction coming from the ground as he wore shoes with iron on the bottom. The substance he found later became known as magnetite, after the place it was found, Magnesia. Another common magnetic substance that was well known was lodestone. This was used in ancient China by the first emperor to protect his palace. Huge blocks of lodestone were placed outside the entrance. This was meant to attract soldiers in armor so they were prevented from entering the village. In ancient Egypt magnets were used for entertainment by doing (non) magic tricks. They would place objects above a magnet so that they would repel so the object would seem to be floating in mid-air. It wasn't until the 1500's that magnetism was scientifically investigated by William Gilbert who discovered that the earth itself is a magnet with a magnetic north pole and south pole. Not too much later came Friedrich Gauss and Charles Coloumb, where our understanding of magnetism became less of a mystery. In 1861 James Clerk Maxwell used equations to relate magnetism and electricity.
Major league baseball opened up the season this week and there were some exciting stats and physics involved in the 11 games that were played on Thursday the 29th. Here are some of the great physics highlights of opening day. Giancarlo Stanton hit 2 home runs on his yankee debut. One of his home runs leads the league, so far, in exit velocity off the bat: 117.4 mph. With a launch angle of 19.8 degrees, its projected distance traveled is 426 feet. Jordan Hicks of the St. Lous Cardinals has the fastest pitch of opening day at 101.6 mph. At this speed, Hicks produced a spin rate of 2,233 rpm. While this ball had a great amount of kinetic energy, it also had a large amount of rotational kinetic energy as well. The highest spin rate of 2,649 rpm was thrown with a 99.2 mph four-seam fastball by Aroldis Chapman. The farthest home run of the season so far is by Matt Adams of the Washington Nationals. He hit the ball 460 feet with a velocity of 109.3 mph and launch angle of 28.6 degrees. Physics is always relevant in baseball. Throughout the 2018 season there will be a lot more exciting stats while it is only the beginning.
Want to make brushing your teeth even easier than it already is? Try using an electric toothbrush that uses an electric motor to rotate the brush back and forth to scrub your teeth better than ever. How does it work? On all the electric toothbrushes there is a battery at the bottom. This is used for a source of voltage which creates a current. As the current goes through the circuit, it reaches a point where it experiences a magnetic field. This creates a force upward on the circuit causing a net torque in the clockwise direction as shown in the diagram. As the circuit rotates 180 degrees, the direction of the current switches; therefore, the direction of the force switches, so it turns around the rotation. This back and forth motion gets transferred to the brush which is why it is so effective in making teeth super clean and white.
Anybody who has ever taken a physics class knows that math plays a very essential role in solving problems that explain the laws of the universe. The question is: has math always existed and waits for us to discover it, or is math our own invented logic? There are many mathematical phenomena that are mysteriously found to come up in nature such as the Fibonacci sequence, and the numbers e and pi, that would be evidence of math being a preexisting language of the universe that we are continuing to discover. There are also some people that would say numbers are just a way for our conscious to understand how things work. Aliens might not know what math is but still have there own unique way that they understand the universe without using numbers in any way what so ever. The argument can go both ways but one thing is for certain: for humans, math has never failed us in our journey in studying the universe, so whether it is made up or not, it works!!
Water and ice molecules on earth have a distinct molecular structure that gives it the properties that it has; however, under different surrounding pressures, the molecular structure can change, resulting in the formation of superionic water. Superionic water differs from the ice/water you and I know so well. "Regular" ice has molecules that form a V shape with two hydrogen atoms and one oxygen atom. As pressure increases, these atoms get squeezed into different shapes. A property that superionic ice has is that it is a conductor of electricity; however, unlike most conductors, the current is carried by positively charged ions instead of negatively charged electrons. This substance was just a theoretical idea until recently when the University of Rochester's OMEGA laser tested the theory and was successful in creating superionic ice. They knew this was a success because the molecules were able to conduct electricity. Due to the opaque color of the molecules when electricity was ran through it, it was determined that it was, in fact superionic. If it had a shiny look to it, the researchers would have known that it couldn't of been superinoinc because that would mean that negative electrons were carrying the current. The pressures that were applied to the ice by the laser were almost 2 million times the atmospheric pressure of earth. This is the amount of pressure that planets Neptune and Uranus have.
Every massive object in space has an escape velocity. Escape velocity is the minimum velocity an object must have in order to escape the gravitational strength of a particular planet or any large body in space. The earths escape velocity is about 11.2 km/s. This means that an object must travel 11.2 km/s to escape its orbit around the earth. Reaching this velocity is a very big challenge when dealing with space travel. The more mass a body has, the more gravitational attraction it has; therefore, the escape velocity becomes faster. A black hole's escape velocity is so high that nothing can escape its gravitational pull; not even light. That is why its call a "black" hole: there is no light coming out of it so you can't see in it. A black holes escape velocity must be greater than 300,000 km/s (the speed of light). How can in object have this must mass to generate this much gravitation? When a star reaches the end of its life, some of them collapse all the way down to a single point, maintaining it's mass. This means that it becomes infinitely dense. Our sun does not have the potential to eventually become a black hole because it is too small. Stars that become black holes are 20 times the mass of the sun.
Super Bowl LII is nearly 2 hours away. The Patriots and the Eagles are both great teams with lots of talent. Not only will I be watching the game, but the physics of the game as well, being a physics student. Some things worth taking note of are the kinematics of kicking a field goal, the forces that are felt while getting tackled, the kinematics of deep passes made by Tom Brady and/or Nick Foles, among many others. The minimum height needed to complete a successful field goal is 10 feet. A typical field goal is kicked anywhere from 30 - 40 yards away from the goal post. Depending on how windy it is will determine the correct angle and velocity at which the ball should be kicked. Lineman can weigh up to 300 pounds, so running into them is not fun for running backs. When the defensive lineman start to charge over the line of scrimmage they posses a tremendous amount of momentum. While running backs also have the ability to reach a great amount of momentum due to there ability to reach very high speeds, they don't have the mass to match the linemen. Also when running backs come in contact with lineman it is usually at or behind the line of scrimmage, not allowing them to pick up a high speed to match the momentum of the large linemen. There is more than just throwing a ball up in the air really far when quarterbacks toss those amazing 60- 70 yard completions near the out of bounds line. Quarterbacks have to time it perfectly so the ball reaches the target at the same time the wide receiver arrives at the point where the catch is made. A successful completion all depends on the speed of the wide receiver and the trajectory at which the quarterback throws the ball into the air. Hopefully Super Bowl LII brings us lots of cool physics to observe.
The many worlds theory suggests that there are an infinite number of universes that exist outside of our own. This theory was developed by physicists studying quantum particles. In quantum physics some things can have properties of either particles or waves and there is no way to determine which one. This influenced the many world theory because in quantum mechanics things have a wave-particle duel nature, so each fate of a particle is carried out, but just in different universes. According to this theory you are not the only you. You are living in an infinite amount of universes, each with different possibilities of you. All the possible alternatives that ever existed in history exist in a different world. Anything that could have possibly occurred in our past actually did happen in a parallel universe. Many scientist refer to these universes as giant bubbles floating around in space as shown below.

lowercased:
launch time: 6:44.91 team members present: all present and partaking play-by-play: at the beginning bill kerman boarded the rocket launch meat and and was strapped in. then once the weather cleared, the boosters ignited along side the rockets main engine and bill oriented the rocket towards the east. the boosters were dropped when they ran out of fuel. as the rocket traveled, it neared an apopsis of 80,000 km bill kerman turned off the throttle and began to coast towards the altitude of 80,000. upon reaching the apopsis, bill turned the engine back on full throttle to burn the last of the fuel in the first stage. then the first stage detached and fell back towards kerbin, and bill fired up the second stage to reach orbit. photographs: each launch should be accompanied by a minimum of two photographs from the mission. screenshots may be made by pressing the f1 key at any time during the mission. if an award is achieved, make sure you take a screenshot as proof of the accomplishment. time-of-flight: 9:22 summary: in this launch team f'n sandwich and pilot bill kerman achieved a stable orbit. after many failed tests, this goal was reached as our greatest milestone so far. going forwards, we have learned that a greater heat shield will be required as the one used during this launch was damaged. opportunities / learnings: we learned that practice makes perfect and how to maneuver the rocket in the ways and orientation that we want. it gives us the confidence to move towards a moon landing or satellite launch. strategies / project timeline: this launch will set in motion missions of greater complexity. we aim to either put a satellite in orbit around kerbin or put a kerbin on the moon. milestone awards presented: we achieved a stable orbit and a stable manned orbit, and a launch to 50 km for $20,000 $25,000 and $10,000 respectively. available funds: we have $68,508 remaining prior to the possible $60,000 in rewards for our achievements.
what does the gold foil experiment mean?
the gold foil experiment is the famous experiment conducted by ernest rutherford that we all learned about in chemistry class. this experiment proved that atoms are made up of mostly empty space. in fact 99.9999% of an atom was proven in this experiment to be empty space. lets say we could eliminate all that empty space by condensing the parts of an atom together. how much weight could we fit in a small space such as a single teaspoon? over a billion tons! this idea is common when studying astronomy. at the end of a stars life, it collapses and explodes in a supernova explosion. the remaining mass that the supernova leaves over is so dense that the star begins to collapse in on itself. as a result of this, electrons fall into the nucleus and smash into protons becoming neutrons; hence the name neutron star. this animation shows a star going through a supernova explosion. the accuracy of this animation is highly questionable but it certainly looks cool.
the doppler effect occurs in everyday life more often than you may think. it is the change in frequency or wavelength of a wave relative to a moving observer. in this animation a car has sound waves that it is emitting. as the car starts to move the wavelength of the wave becomes smaller on the side of the car that it is moving toward and larger on the side that it is moving away from. an observer on the left side of this car would hear it gradually become higher pitched. an observer on the right side of the car would hear it gradually become lower in pitch. the doppler effect is true for light waves as well. this is wear the terms red-shift and blue-shift come from. blue light has a higher frequency than red light; therefore if an object appears to be becoming more blue that means it is moving toward you. if an object appears to be turning more red than it is moving away from you. this is only noticeable on very large scales like when observing space. because of the doppler effect, scientists have determined that our universe is expanding since most objects in space are red-shifted relative to earth.
the first telescope to be invented was a refracting telescope. a refracting telescope works by using converging lens to collect light. a refracting telescope has a convex lens that bends the parallel light that is coming into it to a focal point. that focal point is where an image is formed of what is being observed. at that point is the eyepiece that you look through to see the focused image. this diagram shows the inside of a refracting telescope. a reflecting telescope was invented after that refracting telescope by isaac newton. a reflecting telescope works by collecting light and reflecting it off of a concave mirror. the light that is reflected comes to a focus point where a flat angled mirror reflects that light up toward an eyepiece where the viewer sees the image. this diagram shows the inside a reflecting telescope.
our latest unit in physics was learning about magnetism. a magnetic field occurs when charged particles are moving. according to greek legend magnetism was discovered by a shepard in a field as he suddenly felt a force of attraction coming from the ground as he wore shoes with iron on the bottom. the substance he found later became known as magnetite, after the place it was found, magnesia. another common magnetic substance that was well known was lodestone. this was used in ancient china by the first emperor to protect his palace. huge blocks of lodestone were placed outside the entrance. this was meant to attract soldiers in armor so they were prevented from entering the village. in ancient egypt magnets were used for entertainment by doing (non) magic tricks. they would place objects above a magnet so that they would repel so the object would seem to be floating in mid-air. it wasn't until the 1500's that magnetism was scientifically investigated by william gilbert who discovered that the earth itself is a magnet with a magnetic north pole and south pole. not too much later came friedrich gauss and charles coloumb, where our understanding of magnetism became less of a mystery. in 1861 james clerk maxwell used equations to relate magnetism and electricity.
major league baseball opened up the season this week and there were some exciting stats and physics involved in the 11 games that were played on thursday the 29th. here are some of the great physics highlights of opening day. giancarlo stanton hit 2 home runs on his yankee debut. one of his home runs leads the league, so far, in exit velocity off the bat: 117.4 mph. with a launch angle of 19.8 degrees, its projected distance traveled is 426 feet. jordan hicks of the st. lous cardinals has the fastest pitch of opening day at 101.6 mph. at this speed, hicks produced a spin rate of 2,233 rpm. while this ball had a great amount of kinetic energy, it also had a large amount of rotational kinetic energy as well. the highest spin rate of 2,649 rpm was thrown with a 99.2 mph four-seam fastball by aroldis chapman. the farthest home run of the season so far is by matt adams of the washington nationals. he hit the ball 460 feet with a velocity of 109.3 mph and launch angle of 28.6 degrees. physics is always relevant in baseball. throughout the 2018 season there will be a lot more exciting stats while it is only the beginning.
want to make brushing your teeth even easier than it already is? try using an electric toothbrush that uses an electric motor to rotate the brush back and forth to scrub your teeth better than ever. how does it work? on all the electric toothbrushes there is a battery at the bottom. this is used for a source of voltage which creates a current. as the current goes through the circuit, it reaches a point where it experiences a magnetic field. this creates a force upward on the circuit causing a net torque in the clockwise direction as shown in the diagram. as the circuit rotates 180 degrees, the direction of the current switches; therefore, the direction of the force switches, so it turns around the rotation. this back and forth motion gets transferred to the brush which is why it is so effective in making teeth super clean and white.
anybody who has ever taken a physics class knows that math plays a very essential role in solving problems that explain the laws of the universe. the question is: has math always existed and waits for us to discover it, or is math our own invented logic? there are many mathematical phenomena that are mysteriously found to come up in nature such as the fibonacci sequence, and the numbers e and pi, that would be evidence of math being a preexisting language of the universe that we are continuing to discover. there are also some people that would say numbers are just a way for our conscious to understand how things work. aliens might not know what math is but still have there own unique way that they understand the universe without using numbers in any way what so ever. the argument can go both ways but one thing is for certain: for humans, math has never failed us in our journey in studying the universe, so whether it is made up or not, it works!!
water and ice molecules on earth have a distinct molecular structure that gives it the properties that it has; however, under different surrounding pressures, the molecular structure can change, resulting in the formation of superionic water. superionic water differs from the ice/water you and i know so well. "regular" ice has molecules that form a v shape with two hydrogen atoms and one oxygen atom. as pressure increases, these atoms get squeezed into different shapes. a property that superionic ice has is that it is a conductor of electricity; however, unlike most conductors, the current is carried by positively charged ions instead of negatively charged electrons. this substance was just a theoretical idea until recently when the university of rochester's omega laser tested the theory and was successful in creating superionic ice. they knew this was a success because the molecules were able to conduct electricity. due to the opaque color of the molecules when electricity was ran through it, it was determined that it was, in fact superionic. if it had a shiny look to it, the researchers would have known that it couldn't of been superinoinc because that would mean that negative electrons were carrying the current. the pressures that were applied to the ice by the laser were almost 2 million times the atmospheric pressure of earth. this is the amount of pressure that planets neptune and uranus have.
every massive object in space has an escape velocity. escape velocity is the minimum velocity an object must have in order to escape the gravitational strength of a particular planet or any large body in space. the earths escape velocity is about 11.2 km/s. this means that an object must travel 11.2 km/s to escape its orbit around the earth. reaching this velocity is a very big challenge when dealing with space travel. the more mass a body has, the more gravitational attraction it has; therefore, the escape velocity becomes faster. a black hole's escape velocity is so high that nothing can escape its gravitational pull; not even light. that is why its call a "black" hole: there is no light coming out of it so you can't see in it. a black holes escape velocity must be greater than 300,000 km/s (the speed of light). how can in object have this must mass to generate this much gravitation? when a star reaches the end of its life, some of them collapse all the way down to a single point, maintaining it's mass. this means that it becomes infinitely dense. our sun does not have the potential to eventually become a black hole because it is too small. stars that become black holes are 20 times the mass of the sun.
super bowl lii is nearly 2 hours away. the patriots and the eagles are both great teams with lots of talent. not only will i be watching the game, but the physics of the game as well, being a physics student. some things worth taking note of are the kinematics of kicking a field goal, the forces that are felt while getting tackled, the kinematics of deep passes made by tom brady and/or nick foles, among many others. the minimum height needed to complete a successful field goal is 10 feet. a typical field goal is kicked anywhere from 30 - 40 yards away from the goal post. depending on how windy it is will determine the correct angle and velocity at which the ball should be kicked. lineman can weigh up to 300 pounds, so running into them is not fun for running backs. when the defensive lineman start to charge over the line of scrimmage they posses a tremendous amount of momentum. while running backs also have the ability to reach a great amount of momentum due to there ability to reach very high speeds, they don't have the mass to match the linemen. also when running backs come in contact with lineman it is usually at or behind the line of scrimmage, not allowing them to pick up a high speed to match the momentum of the large linemen. there is more than just throwing a ball up in the air really far when quarterbacks toss those amazing 60- 70 yard completions near the out of bounds line. quarterbacks have to time it perfectly so the ball reaches the target at the same time the wide receiver arrives at the point where the catch is made. a successful completion all depends on the speed of the wide receiver and the trajectory at which the quarterback throws the ball into the air. hopefully super bowl lii brings us lots of cool physics to observe.
the many worlds theory suggests that there are an infinite number of universes that exist outside of our own. this theory was developed by physicists studying quantum particles. in quantum physics some things can have properties of either particles or waves and there is no way to determine which one. this influenced the many world theory because in quantum mechanics things have a wave-particle duel nature, so each fate of a particle is carried out, but just in different universes. according to this theory you are not the only you. you are living in an infinite amount of universes, each with different possibilities of you. all the possible alternatives that ever existed in history exist in a different world. anything that could have possibly occurred in our past actually did happen in a parallel universe. many scientist refer to these universes as giant bubbles floating around in space as shown below.


text:
Schmidtys Cleaning and Maintenance is pleased to announce we now offer green eco-friendly cleaning products! Are you worried about harsh chemicals playing havoc on your life? Are you sensitive to traditional cleaners? Let us know and we will use eco-friendly cleaners at your place!
The present-day lifestyle hardly leaves time to take care of one's health let alone their homes. More people are realizing that time has become a luxury, unlike previous generations.

lowercased:
schmidtys cleaning and maintenance is pleased to announce we now offer green eco-friendly cleaning products! are you worried about harsh chemicals playing havoc on your life? are you sensitive to traditional cleaners? let us know and we will use eco-friendly cleaners at your place!
the present-day lifestyle hardly leaves time to take care of one's health let alone their homes. more people are realizing that time has become a luxury, unlike previous generations.


text: Cham-Ber Huang designed one of the best-known classical harmonicas in the world. His instruments are used in most classical works and by those who recognize the skillful design and quality sound of his harmonica. In his interview, America folk singer and expert Sam Hinton said, “I’ve not found a finer harmonica than that of Mr. Huang’s.” Cham-Ber, a celebrated performer in China as well as the United States, was also a popular showman in Las Vegas in the 1950s and 1960s.

lowercased: cham-ber huang designed one of the best-known classical harmonicas in the world. his instruments are used in most classical works and by those who recognize the skillful design and quality sound of his harmonica. in his interview, america folk singer and expert sam hinton said, “i’ve not found a finer harmonica than that of mr. huang’s.” cham-ber, a celebrated performer in china as well as the united states, was also a popular showman in las vegas in the 1950s and 1960s.


text: Stunning rental ready home with gulf views just steps from the beach. This fully renovated home offers 4 bedrooms plus bunks, 3 full baths, brand new designer furnishings, a 2 car garage all on a large homesite. Renovations included fully renovated kitchen and baths, including new quartz countertops throughout, brand new appliances and updated lighting. Beautiful spacious porches offer gulf views and breezes. This home is situated on a quiet cul-de-sac adjacent to the community pool and just steps to the beach. This lovely home is truly a must see!

lowercased: stunning rental ready home with gulf views just steps from the beach. this fully renovated home offers 4 bedrooms plus bunks, 3 full baths, brand new designer furnishings, a 2 car garage all on a large homesite. renovations included fully renovated kitchen and baths, including new quartz countertops throughout, brand new appliances and updated lighting. beautiful spacious porches offer gulf views and breezes. this home is situated on a quiet cul-de-sac adjacent to the community pool and just steps to the beach. this lovely home is truly a must see!