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arknights-imagines · 2 years ago

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Exe's Commissions!

Exe's Official Commission Info!

I've officially started to take writing commissions sbsjsh 🥳💕!!

If you've ever wanted a piece of writing catered just for you, then a commission is definitely the way to go 👍~

This post details everything regarding my commissions, including slots, prices, rules, guide, etc!

If you're interested in commissioning me please take some time to read this post agshs 👉👈 I appreciate it lots, tysm!!!

Reblogs and shares of this post are also v v much appreciated also 💞!!!

COMMISSION SLOTS

(Currently I have no slots open!)

1 - Taken by @zone10-8!

2 - Taken by @amreaux!

If all commission slots are full and you’d like to reserve one, please DM me to let me know and I’ll happily hold a slot for you!

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PRICES

Prices are in CAD!

As I complete more commissions and become more comfortable, I might begin to offer more options such as letters from characters, longer pieces, etc.!

(word count - price)

Imagine pieces

1000 - $18

1500 - $26

2000 - $34

2500 - $42

For imagines, I always try my best to stay in the word count range that you purchased, not anything less and too much above. No extra charges will be applied if I end up writing a few hundred words over what you paid for! Ex. If you purchased an imagine 1500 words long, however I end up writing 1650 words, I will not charge you anything extra!

Headcanon pieces

1000-1500+* - $20+*

*The length of headcanon pieces can vary a lot based on the content involved in them, and a headcanon piece may end up being more than 1500 words. Ex. Headcanon pieces involving the details of lots of different love languages between two characters might possibly exceed a word count of 1500 words.

If the content of a headcanon piece causes it to surpass 2000 words, an extra change of $5 will be applied; if the headcanon piece then after surpasses 2500 words, another extra charge of $5 will be applied. I will never charge extra before discussing it first and receiving a clear answer from the person commissioning me.

If I already anticipate that your headcanon piece commission will surpass 2000 words based on what you'd like me to write about, I will inform you before I accept your commission.

If you have any questions about this, please feel free to ask me!!

I currently do not take commissions for anything lower than 1000 words, and for anything higher than 2500 words extra charges will apply that aren't listed here (please ask about this if you're looking to commission something lengthier from me, such as something that's 3000 words!!); prices are not negotiable and subject to change!

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EXAMPLES OF MY WORK

Many more can be found on my Masterlist!

Imagines

"Welcome Home" - Nearl the Radiant Knight + Doctor OC (raffle prize for @vesvic)

"Flowering" - Executor + female reader

"Cat Emergency" - Phantom + gender-neutral reader

"Solicitude" - Thorns + gender-neutral reader

Headcanons

Passenger with his outgoing, artistic, Perro lover (commission for @mammonishot)

Growing closer to Thorns overtime

Ayerscarpe with an affectionate lover

Being in a relationship with Blitz and Ash

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RULES

I will write:

Canon character + OC

Canon character solo pieces

OC solo pieces

Self-inserts

AUs

I'm all okay with:

Angst

Character death

Writing pieces involving just platonic content (ex. a piece involving your OC being a friend or family member to an Operator)

Using neopronouns

Time-skips within the piece

Multiple side characters

Unrequited love (ex. one character loves one character, however said character does not return the feelings and/or loves a another character)

Brief and minor canon character + canon character ships featured on the side or in the background of a piece (however do note that there are some ships I am uncomfortable with and will not write! Feel free to ask me about this!)

Lgbtq+ couples (m+m, f+f, etc)

I will not write, under any circumstances:

Canon character + Canon character centered pieces

NSFW or any sexual content (however suggestive material or "fade to black" situations are okay to an extent!)

Hateful content

Extremely dark/sensitive subjects

Extremely OOC (out-of-character) characters

In most cases, NPC characters (however this can be discussed and I'll see what I can do if you're looking to commission something involving an NPC!)

Poly relationships, as I lack the confidence in writing these sbsjsh

Incest, or romance involving child characters; if you send me a DM asking about anything involving these I will block you

I also do not write for certain characters, DM me beforehand if you'd like to know which characters I will not write for or if you'd like to ask if I write for the characters you have in mind

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GUIDE AND PROCESS

Most important parts/Key info are in bold!

I only accept payment through PayPal (CAD)! Payment is to be paid via PayPal invoice (which I will send!)

If you're interested in commissioning me, send me a DM on my Twitter or here on Tumblr letting me know you'd like to discuss commissions! We can start from there~

As of right now, I write exclusively for Arknights and the characters of the game, and so OCs also have to be within the universe of Arknights! Additionally, I only write for Operators released to the EN server, not ones currently exclusive to the CN server!

Please note that for OCs, I require a description of their personality and a visual of their appearance (Picrews or avatar creators work for this!), at the very least!!

I have the right to decline a commission request if I believe I'm not capable of accomplishing it!

You can do whatever you'd like with your finished commission piece! However if you post it anywhere publicly you must credit me, you cannot claim the commission as your own work in any way, and you definitely cannot sell it or use it for any commercial purposes!

I reserve the right to cancel work on your commission and refund your payment if you make me feel uncomfortable anytime during the commission writing process.

Once we have discussed your commission and I have agreed to do it, I'll write an opening bit to the piece based on what we've talked about and send that to you! If it's not quite what you had in mind, we can discuss some more and I'll rewrite until you're happy with the opening lines I've come up with. And then that's when I can start and I'll place you in a commission slot!

Payment is to be sent in full after you approve of the opening lines I've written! I will not start your commission any further than those opening lines until I am paid.

Please let me know once you've sent the payment! If you don't send payment to me within 2 days of our discussion regarding your commission, I will assume something maybe came up and will remove you from the commission slot and I will not go any further with the commission until I hear from you again.

Your commission may take longer depending on the length of the piece, my familiarity with the characters I’m writing for, and my schedule; commissions generally should take 1-3 weeks to finish!

As I work on your commission, I'll occasionally send you: updates on the current word count of the piece, excerpts from the piece, and what I've written most recently! You can also feel free to ask me for updates whenever you would like, however please do not spam me or insist on updates extremely often!

If I send you excerpts or parts of the piece I've just recently finished and you'd like something changed, please tell me and we can work through revising it how you'd like! I'm happy to make smaller changes. However please remember what we discussed and agreed on during our initial talk about your commission; please don't ask me to write in new things I didn't agree upon!

Once I am done, I will inform you about the commission's completion! If you would like to me to add any images (maybe you have art of your OC + canon ship, etc!) and alter the colour of the document, font, and/or font style I can do that as well before I finally finish and send the piece to you!!

I can send you the completed piece as a PDF or a Google document, or both! Let me know which you would prefer.

If you're uncomfortable with me using your commission as a commission example or posting it on my Tumblr or elsewhere, please explicitly tell me!

(My writing belongs to me, however: I do not claim personal ownership over any of the characters in my works unless I say so! All the characters I write for are owned by their respective owners.)

*The Arknights stickers I used are from the Arknights Fankit website HERE!!*

That's about it svshhs 👉👈!!! I'm rather excited about this aaa 🥳🥺 If you like my stuff lots and want to support me, or you just want a piece that's just for you, I'd be v v happy if you commissioned me aaa 💞!

If you have any questions that weren't answered here then please don't hesitate to send me a DM svshhs 👍

Tysm for your time and please have an awesome day 🌸!

Yours truly,

- Exe 💕

❝We all have our roles to play. Use my abilities as best as you see fit.❞

SilverAsh, Arknights

#arknights #arknights imagines #not an imagine #commissions #taking commissions #writing commissions

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mary-tudor · 2 years ago

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“Will of Henry VII”.

“At his manor of Richmond, 31 March Hen. VII., the King makes his last will, commending his soul to the Redeemer with the words he has used since his first "years of discretion," Domine Jesu Christe, qui me ex nichilo creasti, fecisti, redemisti et predestinasti ad hoc quod sum, Tu scis quid de me facere vis, fac de me secundum voluntatem Tuam cum misericordia, trusting in the grace of His Blessed Mother in whom, after Him, has been all his (testator's) trust, by whom in all his adversities he has had special comfort, and to whom he now makes his prayer (recited), as also to all the company of Heaven and especially his "accustumed avoures" St. Michael, St. John Baptist, St. John Evangelist, St. George, St. Anthony, St. Edward, St. Vincent, St. Anne, St. Mary Magdalene and St. Barbara, to defend him at the hour of death and be intercessors for the remission of his sins and salvation of his soul.

Desires to be buried at Westminster, where he was crowned, where lie buried many of his progenitors, especially his granddame Katharine wife to Henry V. and daughter to Charles of France, and whereto he means shortly to translate the remains of Henry VI.,—in the chapel which he has begun to build (giving full directions for the placing and making of his tomb and finishing of the said chapel according to the plan which he has "in picture delivered" to the prior of St. Bartholomew's beside Smithfield, master of the works for the same); and he has delivered beforehand to the abbot, &c., of Westminster, 5,000l., by indenture dated Richmond, 13 April 23 Hen. VII., towards the cost.

His executors shall cause 10,000 masses in honor of the Trinity, the Five Wounds, the Five Joys of Our Lady, the Nine Orders of Angels, the Patriarchs, the Twelve Apostles and All Saints (numbers to each object specified) to be said within one month after his decease, at 6d. each, making in all 250l., and shall distribute 2,000l. in alms; and to ensure payment he has left 2,250l. with the abbot, &c., of Westminster, by indenture dated _ (blank) day of _ (blank) in the _ (blank) year of his reign.

His debts are then to be paid and reparation for wrongs made by his executors at the discretion of the following persons, by whom all complaints shall be tenderly weighed, viz., the abp. of Canterbury, Richard bp. of Winchester, the bps. of London and Rochester, Thomas Earl of Surrey, Treasurer General, George Earl of Shrewsbury, Steward of the House, Sir Charles Somerset Lord Herbert, Chamberlain, the two Chief Justices, Mr. John Yong, Master of the Rolls, Sir Thos. Lovell, Treasurer of the House, Mr. Thomas Routhall, secretary, Sir Ric. Emson, Chancellor of the Duchy, Edm. Dudley, the King's attorney at the time of his decease, and his confessor, the Provincial of the Friars Observants, and Mr. William Atwater, dean of the Chapel, or at least six of them and three of his executors.

His executors shall see that the officers of the Household and Wardrobe discharge any debts which may be due for charges of the same. Lands to the yearly value of above 1,000 mks. have been "amortised" for fulfilment of certain covenants (described) with the abbey of Westminster.

For the completion of the hospital which he has begun to build at the Savoie place beside Charingcrosse, and towards which 10,000 mks. in ready money has been delivered to the dean and chapter of St. Paul's, by indenture dated _ (blank), his executors shall deliver any more money which may be necessary; and they shall also make (if he has not done it in his lifetime) two similar hospitals in the suburbs of York and Coventry.

Certain cathedrals, abbeys, &c., named in a schedule hereto annexed [not annexed now] have undertaken to make for him orisons, prayers and suffrages "while the world shall endure," in return for which he has made them large confirmations, licences and other grants; and he now wishes 6s. 8d. each to be delivered soon after his decease to the rulers of such cathedrals, &c., 3s. 4d. to every canon and monk, being priest, within the same and 20d. to every canon, monk, vicar and minister not being priest.

His executors shall bestow 2,000l. upon the repair of the highways and bridges from Windsor to Richmond manor and thence to St. George's church beside Southwark, and thence to Greenwich manor, and thence to Canterbury.

To divers lords, as well of his blood as other, and also to knights, squires and other subjects, he has, for their good service, made grants of lands, offices and annuities, which he straitly charges his son, the Prince, and other heirs to respect; as also the enfeoffments of the Duchy of Lancaster made by Parliaments of 7 and 19 Hen. VII. for the fulfilment of his will.

Bequests for finishing of the church of the New College in Cambridge and the church of Westminster, for the houses of Friars Observants, for the altar within the King's grate (i.e. of his tomb), for the high altar within the King's chapel, for the image of the King to be made and set upon St. Edward's shrine, for the College of Windsor, for the monastery of Westminster, for the image of the King to be set at St. Thomas's shrine at Canterbury, and for chalices and pixes of a certain fashion to be given to all the houses of Friars and every parish church not suitably provided with such.

Bequest of a dote of 50,000l. for the marriage of Lady Mary the King's daughter with Charles Prince of Spain, as contracted at Richmond _ (blank) Dec. 24 Hen. VIII., or (if that fail) her marriage with any prince out of the realm by "consent of our said son the Prince, his Council and our said executors."

Executors of this will shall be Margaret Countess of Richmond, the King's mother, Christopher abp. of York, Richard bp. of Winchester*, Richard bp. of London*, Edmond bp. of Salisbury, William bp. of Lincoln, John bp. of Rochester*, Thomas Earl of Arundel, Thomas Earl of Surrey, Treasurer General, Sir Charles Somerset Lord Herbert*, Chamberlain, Sir John Fyneux*, Chief Justice, Sir Robert Rede*, Chief Justice of C.P., Mr. John Yong*, M.R., Sir Thomas Lovell, Treasurer of Household, Mr. Thomas Rowthale*, Secretary, Sir Richard Emson*, Chancellor of the Duchy of Lancaster, Sir John Cutte, Under-Treasurer General, and Edmond Dudley*, squire, of whom those marked (*) above (or seven of them) are to assemble at least once in every term for twelve days, and declare annually their account to the supervisor of this will hereby appointed, viz. the abp. of Canterbury for the time being.

On assuming the administration, the supervisor and the executors named as "superattenders" (those marked with * above) shall each receive 100l. in half yearly instalments of 50 mks.; and when the will has been fully executed they shall each receive 200l. and the other executors 100l.

Dated at [Ca]unterbury the [10th day] (fn. 3) of April 24 Hen. VII.”

Link: https://www.british-history.ac.uk/letters-papers-hen8/vol1/pp1-8

Fancast: Mark Rylance as older Henry VII. Gifs are not mine to claim, they are used to illustrate the character.

#Henry VII #Henry Tudor #Henry VII of England #King Henry VII of England #House of Tudor #Tudor dynasty #The Tudors #Tudor #Tudor England #religiosity in Tudor England #Catholic Church #Catholic Saints #will of a dying king #Margaret Beaufort #Edmund Dudley #Richard Empson #Charles Somerset #primary sources #Mark Rylance

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fierte-verte · 4 years ago

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By Another Name (Kageyama Tobio)

Pairing: Kageyama Tobio x GN! Reader

Words: 3.3k

Synopsis: On a whim, you end up attending a Schweiden Adlers v. MSBY game, excited to see your former teammates and friends on the court again. When you come face to face with Schweiden Adler’s matured setter again, however, you realize your reunion may in fact be long overdue.

The air in the stadium smelled of buttered popcorn, half-drank beers, and freshly opened bottles of face paint ready for avid fans to color their faces with. Roars of encouragement rang throughout the vast space, bouncing off walls and causing your ears to ring familiarly. Stepping gingerly into the first row, you grinned sheepishly at the people who leaned back from the banister to let you pass through. The atmosphere was charged, intoxicating even.

You had just settled in a seat close to the middle when the entire audience around you went into an upheaval, hollering words of praise that were drowned by the speakers above their heads.

“And the crowd goes wild! Another beautiful service ace by Schweiden Adler’s new starting setter, Kageyama Tobio!”

The announcer’s excited voice drew your attention to the court, where a familiar figure’s back was facing you directly. Broad shoulders, immaculate poise, and an eerily calm aura—there was no doubt to who the celebrated player could be.

“Kageyama’s performance today has been superb, he’s showing no signs of fatigue or whatsoever even when we’re well into the second set!”

“Well according to his high school teammates, he’s never been one to cower in the face of exhaustion.”

“It might also be important to note that he’s playing against one right now, Ueda-san.”

“Of course, Fukuhara-san. I believe MSBY’s opposite hitter is giving Kageyama-kun quite the challenge today. Hinata Shoyo, his former teammate from his high school days with Karasuno, seems like he won’t be cracking under pressure anytime soon.”

“You know what they say, there aren’t any people you call rivals forever, and the same goes for allies as well.”

“Hmm, Fukuhara-san, I believe we might just be in for a treat!”

You watched as Kageyama made another excellent serve, only for it to be received perfectly by none other than Hinata on the opposite side of the court. Hinata sent the ball to Atsumu, who, sporting a smug grin on his face, passed it to an orange blur whizzing to the net. Not a second later, Hinata spiked, and the ball landed at the far left corner of Schweiden’s side untouched, right next to the feet of a perplexed Ushijima.

“And Hinata Shoyo scores!”

A few disappointed groans could be heard behind you, but they were barely audible among the excess of impressed laughs from other Schweiden fans. This was the beauty of any volleyball game–no good play, regardless of its executor, would ever be left unacknowledged. A tricky opponent was, in every sense, the best and worst kind of opponent—you had learnt the lesson very early in your days of managing the Karasuno boys team.

On the court, Hinata sent a smile to his old friend across the net, the gesture prideful yet completely lacking of hostility or arrogance. Your heart warmed seeing that familiar smile, simple and sincere, carrying only an untarnished love for volleyball. It was easy to remember that Hinata’s smile, though seemingly unremarkable and childish, had managed to lift an entire team’s spirit time and time again, even when they were on the verge of defeat.

He had grown well since the last time you saw him, shoulders filling in his team’s black shirt, the number 21 stretching across his muscled back. But even so, if you were to squint just the slightest, you would see the shadow of a smaller winged figure hunching over the player, not to haunt but to guard over him. You suspected it had been there all along, since the day Hinata suddenly braked his bike in front of the electronic store and its display of cheap TVs.

“Feeling nostalgic, (y/l/n)-san?” You looked to your right to see a smiling Kiyoko Shimizu, beautiful and radiant as always. “You have that look in your eyes, you know.”

“Shimizu senpai,” your eyes widened in surprise before they settled into cresents under your smile.

“It’s been a while (y/l/n)-san,” she nudged your shoulder lightly, then turned her eyes onto the ongoing game where Ushijima was preparing to serve. “I miss this—the tense seconds before a serve.”

“Coach Ukai used to call it the golden eight,” you gave her a knowing glance. “I know, I miss it too. How’s my favorite country boy?”

Shimizu gave long sigh before replying, “Ryu had to deal with an emergency at the shop right when we were about to head out. He’ll be sulking by the time I go back with news of the game for sure.”

“Sounds like Tanaka alright,” you two shared a laugh over his usual dramatic antics.

“They’re doing well, aren’t they?” Shimizu says, pleased. “All of them.”

“He’s on a roll, MSBY’s ace Bokuto Kotaro!”

“They are,” your eyes flicker unvoluntairily to the person who was fist-pumping Bokuto. “They’re doing really well.”

Shimizu cleared her throat, and you turned to see a sly expression take over her graceful features.

“What?” You blinked in confusion. Shimizu shrugged and propped one hand against the banister, resting her head on her palm gently.

“What is it?” You repeated in a louder voice. A boy to your left whooped in excitement as Sakusa did a rebound against Ushijima and Sokolov’s double block.

“Nothing,” she chuckled, but it was clear there were words resting on the tip of her tongue.

The buzzer rang as Kageyama scored with a dump shot, the scoreboard flickering as its numbers changed to 24-22. With the Schweiden Adlers at set point, the air too buzzed with an invisible electricity. You sucked in a breath, gaze darting nervously towards Kageyama who was about to serve.

“You know,” Shimizu spoke suddenly, voice quiet but firm like the way it had been since high school. “I always thought you and Kageyama-kun would have made quite the pair.”

The whistle sounded, leaving the entire stadium in silence. You could hear the pitter-patter of your heart drumming against your ears, its rhythm matching the steady steps of Kageyama’s jump serve.

“Maybe.” You felt Shimizu’s body twitch at your surprising answer. “But maybe we were too young as well. Back then he would’ve chosen volleyball, and I would’ve still chosen my studies abroad. I don’t think... I don’t think we were ready to be together and apart at the same time.”

Lunging forward to receive Kageyama’s serve, Hinata sent the ball to Atsumu. The blonde setter tossed to a leaping Sakusa while calling his name, and the wing spiker’s attempted cross-shot ended up being hindered by Hoshiumi’s one-touch. Romero followed up with the ball, shouting for back-up.

“And now?” Shimizu’s eyes were tracking the ball closely, though her voice did not waver the slightest in distraction. “Do you feel like you’re ready for anything? To give up? To give in?”

The crowd gasped as Kageyama barely managed to get the ball across again, with Ushijima warning his teammates about the chance ball. Receiving it steadily, he then passed it off to Kageyama and prepared to spike.

You felt like your heart was about to leap out of your throat, but whether it was because of the game or something else, you weren’t sure.

“To give in, maybe.” Your eyes glimmered as Kageyama scored the final point with another feint, and the familiar whistle which signalled the end to a set had been blown. The Schweiden fans erupted in cheers, and Shimizu let out a soft laugh next to you.

Placing a firm hand on his teammate’s shoulder, Kageyama’s eyes sparkled under the stadium’s almost searing lights—no longer hesistant, no longer fearful of abandoment. He blended into the team seamlessly, yet, at the same time, stood out like the only star on a bleak night. Gone was the tyrant or the king forced to put up an obedient front, and in the wake of their departure the serene king had been reborn. Kageyama Tobio, a befitting name indeed.

Fingers threading through soft black hair, fingertips buzzing underneath warm skin, quiet afternoons of sitting side by side on the gym floor, with knees almost touching but not quite—had all those become mere memories, or could they be habits again?

“Just maybe,” you whispered softly as he turned to the audience, blue hues meeting yours in a way that seemed to say ‘久しぶり.’ Long time no see.

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The final whistle was blown as MSBY scored for the last time, defeating the Schweiden Adlers 3-1. Lining up along the net, the players shook hands with one another in earnest enthusiasm. Even from far way you could see Hinata beaming at Kageyama, who, despite his best efforts, had failed to act annoyed at his bright-haired friend.

You, along with everyone else around you, clapped at the Adlers as they jogged over to bow at their supporters. Catching your eye, Kageyama sent you a bright smile, though not without a bit of shyness to it.

“(y/l/n)-san,” Shimizu said over loud claps, “would you like stop by the locker rooms to say hi? I’m sure the boys would be happy to catch up with you.”

She paused and watched your exchange with Kageyama briefly. “I’m sure Kageyama-kun would be very happy as well.”

“Shimizu-senpai!” You covered your face in embarassment. “Please!”

At your chagrin, the former manager to Karasuno’s boys team could only laugh in merry amusement.

And so, out of excuses, you found yourself in MSBY’s locker room, surrounded by two athletic monsters who somehow still found the energy to pester you after a three-set game that had ran way overtime.

Bokuto and Hinata’s hands moved animatedly as they spoke about the match, thrusting their hands everywhere and forcing you to duck for a few times. You sighed fondly, extending a hand to pat Hinata’s freshly-washed hair and calm him down.

“Shoyo,” you rolled your eyes in good nature, “I was there too, you know. I watched your game.”

“(y/n)-san!” Hinata whined, and you wondered if the sixteen year-old, idealistic, fresh-faced middle blocker had ever disappeared at all. “We haven’t seen each other for ages!”

“We met up for dinner last month, Shoyo,” you shook your head in disbelief.

Shimizu chuckled, looking away briefly to wave at an entertained Sakusa near the entrance, only to pause mid-way with her hand hanging in the air. You followed her line of sight and felt your heart drop to your stomach, now regretting the six onigiris that you had stuffed your face with for lunch.

There he was, Kageyama Tobio, in a simple white t-shirt and faded jeans, eyes bright and an amused smile hanging on his lips. He looked great. In fact, It would be blasphemous to say that the Schweiden Adlers setter didn’t age damn well.

“Bakeyama!” Hinata greeted him excitedly, hands gesturing wildly again. You ducked when one of his waves got a bit too close to your nose, drawing a laugh out of Kageyama. He was more laid-back now, confident even in things outside of volleyball.

“You’re going to punch (y/l/n)-senpai in the face,” he walked up to the three of you. “Boke.”

Hinata opened his mouth in retort, but Kageyama had already pushed him away with one swift move.

“Hi, (l/y/n) senpai,” up close he smelled like a mix of wood and jasmine, a fresh scent with hints of sweetness. You blushed as he leaned closer to shake your hand. He seemed to notice the color on your face and smiled knowingly.

“Kageyama-kun,” you couldn’t stop yourself from beaming like an idiot. Dear god, was Shimizu sniggering in the corner?

“Did you enjoy the game?” Kageyama swooped lower to stare directly into your eyes, teasing expression threatening to break out across his features. Suddenly, it felt all too familiar—Kageyama leaning down to match your height, awaiting some sort of praise or encouragement after practice; you spewing quiet words of ‘good job’ or ‘well done’ while looking into those innocent navy blues.

Back then, he had always done so out of instinct, his legs carrying him to you from muscle memory, seeking attention from the manager who would pat him on the back gently and call it a day.

But this was different. He was doing this on purpose, you realized, trying to get you flustered like before.

Well alright, Kageyama Tobio. All grown up, aren’t you?

“You were good,” you pretended to think as you held a finger up to your chin. “Just not good enough to win, I guess.”

The locker room broke out into whistles and snickers, and you could vaguely see, out of the corner of your eye, the silhouette of Bokuto crouching on the floor in spasms of laughter.

Kageyama’s eyes narrowed for a moment before they were taken over by a sly glimmer. You almost faltered at how dangerous those same navy blues now appeared to be. Dangerously attractive, your unhelpful brain reminded smuggly.

“A bit unfair, senpai, don’t you think? Cornering your helpless kouhai in his enemies’ lair?”

Hinata’s grouchy complain was stifled by a kick to the shin from Sakusa.

“I think you’re the one doing the cornering, Kageyama-kun,” you motioned to the predicament that you two were in—one of Kageyama’s hand had moved to rest on the lockers behind him, with you standing in between them, arms crossed in a defiant stance.

“Tobio,” he said, a little breathlessly. You could feel hints of uncertainity in his tone, as if he had just crossed over a boundary and into a new, unknown territory. “Call me Tobio,” he paused, eyes sweeping across your face in earnest optimism, “will you?”

If someone had told you that the men’s locker room could house an atmosphere just as tense as that of the stadium before today, you would’ve laughed in disbelief. Turns out, however, it only took one breathtaking setter to do the job.

“Now now, Tobio,” Atsumu popped out from behind the shower curtains, half of his head covered in shampoo bubbles. “What happened to the subtle little boy I knew?”

Your face flushed at the sight of his bare chest, feeling embarassed and overwhelmed all at once. Kageyama noticed your uneasy bearing, and immediately his hopeful expression had faltered. Pulling away, he quickly shoves his hand in his jean pockets, looking down apologetically at the floor.

“Atsumu,” Sakusa hissed from behind his mask, eyes narrowing in warning. “Shut up and get back in the shower.”

“Omi Omi,” Atsumu grinned at his teammate. “But where’s the fun in that? Tobio’s doing such a great job.”

Sakusa blinked in response, then proceeded to fling a towel with alarming force at the shower stall, earning a yelp from the MSBY setter.

“Ouch, Omi Omi! Fine fine, you all are mean!” With a disappointed pout, Atsumu disappeared behind the hideous shower curtains again.

You turned to look at Kageyama, but he had already turned away, half a foot stepped out in the direction of the door.

“Kage—Tobio” you called softly, watching as the hunch of his shoulders froze momentarily before drooping in defeat. The sight reminded you of that first match against Seijoh at Inter-High, when the newly sprouted feathers of the resurrected crows weren’t able to take them high enough. Here was the same Kageyama, dejected and weary, looking small even though he towered easily over half of the room’s occupants. Your heart ached at the forlorn image.

Turning around, Kageyama bowed hastily towards your direction. “Goodbye, (y/l/n) senpai. It was—it was nice seeing you again.” And with that, he speeded past Hinata and Bokuto, who had both been uncharacteristically silent. The blur of his white t-shirt disappeared from the doorway before you felt a sharp sting behind your eyes.

It all hit too closely to home—to that day at the airport four years ago, when you walked away from a disappointed Kageyama with tears threatening to spill down your face, wondering if you had thrown away something beautiful for good.

Too young. Wouldn’t have worked out. Volleyball. Studies. Maybe not.

All this time, you had convinced yourself to believe these excuses.

You exhaled deeply and pinched the bridge of your nose, ready to make up some flimsy excuse and leave the room. A hand landed on your shoulder, and you opened your eyes to see Sakusa standing next to you, a concerned Shimizu by his side as well.

Staring at him in surprise, you tried to muster up a response but was cut off by the shakiness in his voice.

“Go,” he urged, though not unkindly. “Before he leaves.”

Now? Ready? To give in?

Shimizu’s quiet words echoed, now louder than ever.

Without any warning, the heels of your feet lifted up and you felt yourself sprinting out the locker room and into the hallways, frantically searching for just one person. Turning at a corner, you spotted a figure near the exit.

“Tobio!” The name slipped off your tongue easily and without hesistance, as if you had used it all your life. And you would, from now on, you thought to yourself.

Kageyama jerked to a stop and whipped around, the look on his face being one of sheer surprise.

“(y/l/n) senpai?” He asked slowly, almost like you were a product of his imagination. You jogged to him, brushing the hair out of your face and panting lightly. The pounding of your heart was a terrifying thing. A terrifying, familiar thing.

“Call me,” you paused to smile at him breathlessly. “Call me (y/f/n), will you?”

His eyes widened, then turned into crescents mirroring your own. You realized he wasn’t much different from the boy who used to stay behind after practice, who pretended to lean against walls nonchalantly while watching you pack up your things—always waiting, always hoping. But not anymore.

“How many times are we going to do this, Tobio? Miss out on each other?”

He shrugged playfully, but you could see the tension leaving his shoulders. “I think I might have just evened the score in there, (y/f/n).”

“Woah there!” You protested, but it quickly became muffled as he leaned forward to kiss you gently, eyes shut in long-awaited bliss. Your hands slipped around his neck to hold him in place, feeling the warmth of his skin trickling from the edge of your fingertips and into your chest. Kageyama smiled into your kiss, pulling you closer with an arm around your waist.

“Tobio,” you whispered the name again against his lips. “Don’t think I’ll ever get tired of this.”

A low chuckle left him. “You better not. I’ve waited too long for this.”

You pulled away and flicked him on the forehead. “Hey, you brat, so have I.”

“I guess we both did, huh? Waited?”

“Yeah,” you sighed happily as he wrapped you in a tight embrace. “Totally worth it.”

“Hey hey hey!” A loud voice boomed from nowhere. The two of you broke apart to spot a group of spectators at the end of the hallway, chesire-like grins adorning their faces. Shimizu tilted her head playfully among the crowd.

“Maa maa—this is sweet and all guys, but I’m starving here!” Hinata grumbled. “We don’t all have a partner like (y/l/n)-san to keep us occupied from thinking about food!”

Kageyama drew you closer to him, eyes twinkling as the light of the setting sun filtered into the building, dousing the both of you in a gentle hue of orange.

“Get your own (y/f/n) then, boke.” He turned to look at you, a softness in his eyes replacing their previously teasing glimmer. No, you reminded yourself, it had always been there. Just for you. Only for you.

Hinata huffed, jumping up, down, and even...diagonally? You laughed as Sakusa and Atsumu had to physically weigh him down with their arms.

No more maybes, you thought to yourself. And all it took was a name and some overdue courage.

#kageyama tobio #kageyama #kageyama x reader #haikyuu #haikyuu imagines #haikyuu headcanons #haikyuu hc

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mass-effect-tales · 4 years ago

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403 Forbidden

Yeah hey hi I'm alive and back with a new fic. I really have no excuse for disappearing so I hope you enjoy this fic as an apology!

Chapter 1: Zero

When most people in the Citadel think of c-sec the image that comes to mind is uniformed turians patrolling with the rare human within the ranks. Marie Hitomi does not fit the image of a c-sec officer.

"Sir, I'm going to need you to put your hands behind your back and step into the car." Marie said as she took out her handcuffs to arrest the inebriated krogan in front of her. To the krogan Marie looked like a child with her four foot five frame against his seven foot build. Unable to stop himself the krogan laughed, leaning against the c-sec vehicle to keep from falling over.

"I didn't know it was take your kid to work day! Where's your daddy little girl? Didn't he tell you not to talk to strangers." The krogan laughed harder as Marie's face turned a deep shade of red. The krogan's laughter turned to spluttering as her partner and mentor Garrus Vakarian turned the krogan around and began to cuff him.

"Sir I'm going to ask you not to mock my partner while you're in the middle of being charged for public intoxication." Garrus said as he eased the krogan into the back of the car. Marie was already walking over to the passenger side and climbing in. She wished her hair was longer so she could hide her embarrassed face.

"You did good today, two traffic stops and a public intoxication, I'd say that's a productive day." Garrus praised, giving her shoulder a pat. He meant every word; it had been 5 months since Marie graduated top of her class in c-sec academy and Garrus became her mentor. While most of the others in the force either ignored her or bet she'd quit before the year was over, Garrus and Chellick did all they could to make her feel welcome at the c-sec office.

"Garrus, this is the eighth time that I've been mocked on duty. No matter what I do, the only ones that seem to take me seriously are the volus and that's only because I'm taller than them!" Marie huffed, looking out the window as Garrus drove to the station. No matter what she tried it seemed no one would take her seriously except Garrus and Chellick. When they arrived at the station she helped Garrus drag the now passed out krogan into the drunk tank before returning to their shared office. Both were surprised to see Chellick waiting for them with a pair of files in his hand.

"Perfect timing you two; I have a case from executor Palin and I want you both on the team." Chellick passed Garrus and Marie each a file with a list of companies and dates.

"Someone has been hacking into these companies. So far nothing seems to have been changed but since the first report more companies have found backdoor programs in their systems and we're being pressured to find the culprit before they decide to take action."

Marie felt like she was going to burst with excitement. Finally a way to prove herself! If she could help solve this case then people would have to take her seriously!

"Do we have any leads? Did the cybercrime division find anything?" Marie questioned as she looked up at Chellick. This was her first real case and she was going to do everything she could to show she could handle it. She didn't like the way Chellick's mandibles fluttered as he looked away.

"Unfortunately the cybercrime division couldn't find even a trace of the hacker. The backdoor program seems to be made completely from scratch and doesn't match any known hackers we've arrested before."

Garrus leaned against his desk as he pondered the best course of action. While he was good with tech, hacking wasn't one of his strong suits. He knew Marie only knew how to override door locks and Chellick had zero experience in either case. If they were going to solve this, they were going to need a professional on the team.

"If that's the case then we should hire one of these hackers. The best way to catch a hacker is with another hacker." Garrus suggested, moving to sit down and turn on his computer. "Remember the case with the information leak at Rosenkov Materials? We hired that quarian who figured out it was a Rosenkov employee leaking the info."

Chellick nodded, remembering the case well. It was a sound idea, something that he was thinking of himself as he waited for Garrus and Marie returned.

"The only question is who would want to work with c-sec? Most of the known hackers have been arrested by us at least once."

"I might have an idea." Marie piped up making Chellick and Garrus look over at her. What if we hire one that hasn't been caught by c-sec?"

Both Garrus and Chellick's browplates rose in confusion. It wasn't a bad idea per se, they just didn't know where to look for a hacker that hasn't been caught. Marie grinned and grabbed her jacket as she headed out the door.

"I'll be back, just going to take a trip to see Barla Von."

--------------------------

Noxis was jolted awake at the sound of a gunfight outside his apartment. Taking a peek outside he could see a couple of blood pack members were in a shootout with some blue suns that wandered too close to their turf. With a groan Noxis tried to drown out the sound of gunfire by playing some music from his omni-tool as he dressed for the day. Turning on his computer a notification popped up with a message from one of his contacts. He read the message as he microwaved leftovers from yesterday's takeout.

Got a message from B, says he has a potential client for you. Names Marie Hitomi and B said she seems desperate to find a hacker.

Here's the catch, B mentioned she said she's with c-sec at the Citadel.

Let me know if you take the job, I would love to hear why c-sec is desperate for a hacker.

- V

Noxis raised a browplate as he finished reading the message. Taking a bite out of his still slightly cold noodles he began an extensive search on Marie Hitomi to see who he was dealing with.

--------------------------

Marie could feel herself falling asleep at her computer as she finished filing another report. She was left behind at the station while Garrus and Chellick left to collect the hard drives from the first reported incident. Suddenly a chat box opened in the middle of her screen. Confused Marie tried to close out the window only to see that there was no close button. A message suddenly appeared in the chat with the name Zero as the sender.

Zero: I hear you're looking for a hacker

Marie didn't know how to react. Was this the hacker Barla Von mentioned he was going to get her in contact with yesterday or was this their culprit messing with her?

Zero: our mutual acquaintance mentioned you to me

Well that at least reassured her that this was the hacker Barla Von mentioned. After a pause she sent a reply.

MH: Yes, I'm looking for a hacker to assist with a case. You of course will be compensated for your work assisting c-sec.

Zero: meet me at Purgatory, we can discuss payment there

Before she could reply the chat box closed and she was left staring at the report she was reviewing. Quickly sending a message to Garrus she grabbed her jacket and quickly rushed out of the station. Since she wasn't cleared to drive a squad car on her own yet she would have to reach Purgatory on foot.

It only took ten minutes for Marie to reach Purgatory and a minute inside the club to realize she didn't know what this Zero person looked like. Even at 2 in the afternoon the club was bustling with people dancing and drinking. She was going to sit at the bar and hope Zero sees her when she suddenly felt a hand on her shoulder.

"Follow me." A distinctly turian voice said to her as she was led to a booth nearby. Sitting down Marie was surprised to see a barefaced turian sit down across from her. In the dim lighting his carapace looked almost black but Marie could see by the table light that it was really a dark grey. The white sleeveless hoodie he wore stood out against the dark plates of his bare arms.

"So princess, care to explain why you need a hacker instead of talking to your buddies in cybercrime?" He asked, opening his omni-tool to reread some data he found on her. Marie bristled at the nickname. She had been called multiple nicknames in just the few months she had been on the force but nothing made her react in the way his nickname did.

"The name is officer Hitomi and I would appreciate you using it." She said, hands balling into fists under the table. She could see Zero give her what she guessed was a turian version of a smirk as he pulled up a photo on his omni-tool. To her horror she could see it was a photo of her when she was fifteen and her mother tried to get her into the beauty pageant lifestyle.

"Really? Because I think princess suits you just fine." He chuckled, minimizing the photo and pulling up another window; this one with a photo of her and her parents and older brother.

"Marie Hitomi, second born to Robert and Sayumi Hitomi. Your family runs Suzaku Industry and Hitomi Technical University right? Daughter of a businessman and a university Dean on Earth and yet you're working as a cop on the Citadel. What's wrong? Don't want to go into the family business so you're rebelling against mom and dad?"

Marie didn't want to give him the satisfaction of being right and remained silent. Zero chuckled again as he sent an invoice to her omni-tool. A glance at her showed he was asking for 100,000 credits.

"If you want a professional hacker then you're going to be charged a professional hackers fee. I don't come cheap but I'm good at what I do. If you can't handle it then I'd suggest finding someone else." Zero smirked, leaning back and relaxing into the booth. If c-sec was really desperate for a hacker then he was going to get as much credits as he could from them.

"Of course I'll wait here if you have to go and ask your superiors for the money. I'm sure they have some tax dollars lying around somewhere."

"Done."

He was surprised when his omni-tool dinged with a credit transfer confirmation. Looking at the confirmation message he wasn't expecting to see the money came from her personal account. He looked back at Marie who looked proud of herself. Maybe his silent hunch that she was a trust fund brat playing cop wasn't too far off.

"Well with that settled, I think I deserve to know your name since we'll be working together and all." Marie said as she stood up and held a hand out to him. Even in the dim light he could see the fingernail indents in her palms as he took her hand and gave her a lazy handshake.

"The names Noxis Venictus, can't say I'm pleased to be working with you just yet Princess."

#mass effect #mass effect fic

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arielsojourner · 5 years ago

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ANOTHER story idea???! WTF!?

Okay, hear me out. I know that I should be finishing the last chapter of Skywalker Family Values. I know that I should keep outlining Ep V Vader Strikes Back. I know that but I had this idea for Ep IV of my In Which Series and I have to write it down and share it now or it will be lost forever.

So here’s the thing. Luke and all of Luke’s clone Jedi students (and a good number of their brothers and kin like little Numa) are on Yavin IV right? 99 is there, Boil and Waxer, Hardcase, Chatterbox, Five, Echo, hell Rex are visiting or something and they all go to sleep that night and the next morning they wake up and they’re still ON Yavin IV but its like the ORIGINAL time line.

Now say Vader’s there too. He lived. We’re in the AU of my AU and they all wake up ON Yavin IV and we’re just days away from the Emperor visiting Death Star II.

So there’s Luke and Vader the clones and they’re like, where the kriff are we? We’re where? We’re WHEN? THE EMPEROR? PALPATINE BECAME THE EMPEROR?

Fives is ready to beat someone to a pulp. All the brothers are DEAD! They’ve been ripped from their families. Vader and Luke have a loooooot of explaining to do.

So I ask you, what do they do?

Luke is trying to remember where the Rebels are meeting. Isn’t Yoda still on Dagobah? And Vader is like “I’m going to have to kill that rat bastard AGAIN! and Padme is DEAD and Ahsoka is DEAD.” But Leia’s alive. But there’s the Death Star.

I’m not sure where this may go. I mean Old Rex is about and in my story so is Ahsoka damn it! But all the clones are gone. When the brothers hear what happened to them in this time line . . . well NO WONDER Luke and Vader fixed things.

So does Vader go back to the Executor? Does he head over to the Death Star to “motivate” people (i.e. sabotage the hell out of the thing). What about the clone brothers? The Emperor is as bad a slaver as the Hutts and the Zygerrians. All of their hard work! And there’s no Alderaan? 99 is just so sad. He is just so mournful and Vader can’t bear to look at him, at any of the clones, for them to see the ‘verse he helped create. Is that actual . . . shame he is feeling?

And Luke is like OKAY! OKAY everyone! We’ve done this once, we can do this again, right?

Right?

(Oh stars, I have to do this again! I don’t know if I can do this again.)

But this time there is no foreknowledge. They have no idea what to do. The Emperor may be older but he is IN CHARGE. If they get rid of him there is no Satine to help them reform things, no Padme, no Bail. Only the Rebel Alliance and Vader does NOT like them. Smacks of Seperatism to him.

(”Really? Is now the time for this Father?”

“Your freedom fighters are terrorists!”)

And how are they to do this with the brothers with them, all with the same face. Loops and Mouse are just little ones, Force or no Force. How are they going to handle this?!

The whole galaxy has gone to hell. If they kill the Emperor someone’s going to have to rule! Luke thinks of Yoda and all the clones (who don’t like Yoda because he is always badmouthing Luke are all NO! Leave the frog on Dagobah!)

(“Leia,” Vader says booking no argument.

“She won’t agree to that. She believes in democracy.”

“You will convince her, my son. The Empire needs a wise leader. Your sister will be perfect.”

Luke thinks that his father has too much faith in him and has a skewed view of what Leia would do if she was in charge. How will he convince her? She’s going to kill him and kill Father. Oh Force, he has to tell her about Father. Father who tortured her and Han and Chewie. Father who froze Han in carbonite. This is NOT GOOD.)

And then 99 and Fives and Rex and the others are like, ENOUGH! WE CAN DO THIS. WE’RE THE BEST ARMY, THE MOST KICK ASS JEDI EVER. ALTERNATE FUTURE OR NO ALTERNATE FUTURE. WE CAN DO THIS.

And then they do this.

Whatever this is.

I can call it Back From the Future Ep IV A New Hope unironically because the Rebellion could sure do with a new hope.

Hmm . . . may need to ponder this a bit more. May need some help with fleshing this out. May need to just let this go at this and let the plot bunny die. Hmm.

#luke and vader save the galaxy #star wars

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onwardintolight · 5 years ago

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Han x Leia, ESB, Trip to Bespin, angst, hurt/comfort, fluff

Summary: ESB from Leia's POV. A journey from despair to hope, a blossoming, an opening to vulnerability and love.

Warnings: Deals with some heavy themes, incl. working through trauma, depression, self-harm, attempted sexual assault. Each chapter will be individually warned.

Note: I’m currently in the process of reposting the first nine chapters here in full, since when I first wrote this fic, I only shared links to the chapters on AO3 and FFN. I will try to post at least weekly. In the meantime, if you’d prefer to binge-read it, the entire fic is posted in full on AO3 and FFN.

Part: Masterlist | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | Epilogue

~~~

I’m sorry, Han. I’m sorry we didn’t make it in time. Leia sat in the pilot’s seat—Han’s seat—and steered the Falcon away from Cloud City, feeling as if her heart had been torn apart.

He was gone.

It’s not your fault, the memory of his voice echoed in her head. She almost argued back out of habit, but then she stopped herself.

He was gone. Blaming herself wouldn’t help him now, nor would it help her. And… he was right. She knew that, deep down. Vader had done it, just as he’d done so many unspeakable things before. Vader would pay when the Rebellion won. In the meantime, she would fight with everything she had for that victory.

And she would fight with everything she had for Han.

She glanced at Chewie, who was sitting silently beside her in the co-pilot’s seat. “Anything on the sensors?” she said softly.

«Nothing,» he replied. «They are not chasing us yet.»

“Only a matter of time,” Lando muttered from behind them.

She knew he was right. There would be at least fifteen minutes worth of atmospheric and sublight flight before they made it to a point where they could safely jump to lightspeed—maybe more. Plenty of time for the Empire to try to cut them off. At least, she told herself, they had a head start.

She guided the Falcon over the top of a particularly dense cloud, black against the slowly dwindling fire of the sky—

And then she froze; her hands mechanically guiding the Falcon forward, her mind tugged elsewhere. An image appeared: a figure hanging from a vane on the bottom of the city, nothing but endless clouds below. A voice: Luke’s voice, in pain.

Leia, he was saying. Hear me, Leia.

“Luke,” she whispered.

The image dissipated. But she knew without a doubt that like her dream, it was real. Luke was in danger; there was no time to spare.

“We’ve got to go back,” she told the others.

“What?” Lando said, incredulous, Chewie echoing him.

“I know where Luke is,” she said, calling on her royal voice and all its commanding influence. She looked Chewie in the eye, silently pleading for him to believe her.

“What about those fighters?” Lando questioned.

«How do you know where he is?»

“Chewie, just do it!”

“But what about Vader—” Lando had hardly started saying the words before the Wookiee turned around and gave him a threatening roar. “All right, all right!” he said.

Chewie trusted her. Warmth spread through her, even as they turned the ship back towards danger, and maybe death.

She knew what she knew; the how didn’t matter right now.

They may not have been able to rescue Han, but they sure as hell weren’t going to leave without Luke.

~~~

The underside of Cloud City was deep violet, faint with the last echoes of the setting sun. Leia’s eyes scanned it, searching.

Maybe she was being ridiculous. Maybe the torture droid’s drugs had left her hallucinating. Or maybe all the trauma was finally, truly, catching up to her, shredding what was left of her sanity. But she wasn’t ready to give up hope just yet.

“Look, someone’s up there!” Lando pointed.

And there he was. A little to the left and ahead, clinging onto a weather vane, just as she’d seen it in her mind.

“It’s Luke,” she said. “Chewie, slow down—slow down and we’ll get under him. Lando, open the top hatch.” She heard the cockpit door open as Lando went to follow her orders.

Luke. What had happened? Even from here she could feel the pain radiating off of him. “Easy, Chewie,” she said, and together, they maneuvered the Falcon until it floated right underneath the vane. She saw the indicator light for the top hatch blinking. Suddenly, another sensor lit up. Several small ships were dropping around the rim of the city and heading their way. She looked closer; they were definitely TIE fighters. “Lando?” she called, her voice urgent.

“Okay, let’s go!” he replied through the comm, and they sped off. Ahead, three more TIEs came into view.

She heard the sound of the cockpit door again, and she got to her feet, trusting Chewie to take charge of the Falcon.

Oh, Luke.

He stood there in the doorway, supported by Lando. His face was bloodied and bruised; his eyes haunted. She rushed to him and buried herself in his arms as Lando went to take her place in the cockpit.

“Leia,” he whispered. He clung to her as if clinging to life itself. She held him tight, hoping that somehow through her embrace she could impart the strength, courage and comfort he needed. It felt good to hug someone, after everything. She hadn’t since—

Abruptly, tears stung her eyes again.

She swallowed down her grief. She could deal with it all later; right now she needed to take care of Luke. Gently, she slipped out of the hug and eased him down the hallway to the crew quarters. Helping him onto the right-hand bunk that had been fitted with medical equipment, she quickly analyzed his wounds. The burn on his face looked painful but not threatening; she could treat it later. More immediately, he needed fluids and possibly a blood transfusion; he was clearly on the verge of collapse. Her eyes traveled down and stopped short. She gasped.

His hand. He was missing a hand. Suddenly, his symptoms of shock became very clear.

Swallowing, she forced back the familiar crescendo of panic regarding needles and hooked him up to the fluids generator, trying to stall the shaking in her hands. Next, she turned to rummage through the med cabinet. Finding what she was looking for, she knelt beside his bunk. That put her a little low, but she needed to be steady—right now, with the beating the ship was taking from the TIEs, the gravity emulators weren’t exactly at top performance. She examined his wound again. It was completely cauterized, she realized, so there would be no need for a coagulant. As gently as she could, she daubed the stump of his wrist with an antiseptic. He tensed, moaning. “I’m sorry,” she whispered. Carefully, she placed a bacta patch over the wound, then she wrapped the whole lower arm in a protective bandage.

When she was finished and satisfied that there were no further injuries that demanded her immediate attention, she pulled a blanket over him and grabbed a compress, soaking it with cold water in the ‘fresher. Coming back to his side, she dabbed at his forehead.

The ship lurched; a particularly bad one. She looked up, concerned. Glancing back at Luke, she leaned down and kissed him lightly. The gesture felt instinctual and familial, meant to comfort, and she did it without much forethought. But immediately she felt a twinge of guilt as she remembered the last, awkward kiss she’d given him to spite Han, and his strange attempt to kiss her before that. She hoped he wouldn’t mistake this one for anything more than it was, if he remembered it later.

Right now, though, the pilots needed her help. “I’ll be back,” she murmured. Setting down the compress, she rushed back to the cockpit. They’d emerged from Bespin’s atmosphere and were finally approaching a suitable hyperspace jump point. Unfortunately, Chewie and Lando were busy turning the ship in barrel rolls to avoid TIE fighter fire. In the distance, a massive ship came into view. “Star Destroyer,” she said, pointing. Executor-class, no less. She cursed under her breath. The grav emulators trembled once again, and her stomach lurched. If they continued to get worse, Luke could be even more seriously injured.

Chewie growled at her to set the lightspeed coordinates, and after a brief moment’s thought she reached up to enter them. The Kaliida Nebula would be a fairly easy sequence of jumps from here. She’d rendezvoused with members of the Alliance there after Mako-Ta; perhaps there’d be a scout there for her to make contact with now. At the very least, it was a good place to hide and plot their next course, provided that they stopped along the way to check that they weren’t being tracked.

“All right, Chewie,” Lando said. “Ready for lightspeed.”

“If your people fixed the hyperdrive,” she muttered half-sardonically.

«It was fixed when Han checked,» Chewie assured her.

She saw a light flash green on the panel, and she sat down. “All the coordinates are set. It’s now or never.”

“Punch it,” said Lando.

The stars remained tiny, frozen points of light. They sat in stunned silence as the whine of the failed hyperdrive filled the cockpit.

Leia and Chewie looked at each other, then over at Lando. At that moment, another blast rocked the ship. Chewie exploded with curses. Leia fell back in her seat, her head in her hands.

Of course it’s not working, she thought. How could they have expected anything else?

“They told me they fixed it!” Lando seemed even more shocked than the rest of them. “I trusted them to fix it!” he shouted. “It’s not my fault!” She heard banging noises as he charged around the cockpit, looking for something, anything, that he could do to help. Chewie brushed past her on his way out; to dig in the bowels of the ship, she presumed. He nearly knocked Lando over in the process.

Sighing, she moved forward to take charge of the controls.

~~~

It was a trick out of Han’s book, pulling the ship in close to the Star Destroyer at an angle where the tractor beams couldn’t lock onto them (she hoped). The TIEs were following them still, but they were free, for the moment.

Seemingly out of nowhere, a chill ran down her back. She heard the door open and looked up to see Luke wandering in, staring out the viewport at the Destroyer. “It’s Vader,” he whispered. The familiar clench of anxiety came at his name. She felt cold.

Luke sat down beside her, muttering deliriously. “Why didn’t you tell me?” she heard him say. Frowning, she tried to ignore him for now and focus on flying the ship, avoiding the TIEs and keeping out of the tractor beam’s range. She knew she was unlikely to succeed. Executor-class Destroyers had particularly powerful tractor beams that would be hard to evade; more likely, the Imperials simply hadn’t finished readying them yet. She felt as though a hand were tightening on her throat. Vader, in that ship, and them, stranded here….

All of a sudden, she was thrown back in her seat. From the back, she heard Artoo screech, and a light started blinking furiously on the panel in front of her. Hardly believing her eyes, she reached forward, breathless, and grabbed the hyperspace lever, pushing it forward.

The stars outside the viewpoint lengthened, coalescing into woven light.

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iwayray · 5 years ago

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Dear Friends of Wayne R. Smith, On 17 March 2020, Wayne R. Smith passed away in Williamsport, PA, where he had lived for many years. He leaves no surviving family. Wayne was a writer and a passionate advocate for the disabled. He wrote about comic books and popular culture for _Amazing Heroes_ magazine, and contributed to the _Sherlock Holmes Mysteries_ graphic novel. He was a charter member of Shoptalk/No Name APA, an amateur press association for comics writers and artists. His fiction was published in literary journals, including _The Avalon Literary Review_. Wayne was on Supplemental Security Income (SSI) at the end of his life, and the overwhelming bulk of his net worth consists of copyright in his mostly unpublished works, and several hundred "reading-copy" comic books of low resale value. As his cremation and probate expenses extend beyond what SSI provides, and what remain of his liquid assets, we of his surviving friends -- his nominated executor (Robert Titus) and his nominated literary executor (E. J. Barnes) -- have set up this GoFundMe to discharge his final debts. Robert will be in charge of using the funds collected here toward these debts.

Any excess collected in this GoFundMe beyond covering funerary and probate expenses will be donated to the Cancer Research Institute and the James V. Brown Library in Williamsport, PA, in memory of Wayne R. Smith.

#comics #writings #funeral #cremation #probate

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probatelawyerblog-blog · 6 years ago

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Advantages of Hiring an Estate Attorney

It is usually proper to find a lawyer to carry on the process of inheritance in case you die. As noted in this article are the advantages of hiring an estate attorney.

It will be easier to draft your bill with the help of an estate attorney. More importantly while you draft your will be doing it with the help of a professional such as an estate attorney. There will be no possibility that the court will therefore declare your will as invalid.

With the support services which will be offered by the probate lawyer will lower the possibilities of family conflicts from arising. The probate attorney will ensure that the conflicts which may otherwise result as a result of the terms of your will not tuning in with the desires of some heirs are calmed down. The transition will be made easier using the probate process in making the process simpler.

Protection will be offered by a probate lawyer to the property in case there are claims or charges which will be made against it. These claims usually arise but in most scenarios people overlook on the issue. There are some of those people who will seek to gain advantage of the situation at hand and even the creditors are some of those people who may make claims against the estate. So as to ensure that your will is respected, you will find the services that will be offered by an estate attorney to be vital.

While you answer probate questions, you will in some scenarios find help from the probate lawyers. You will get help in answering the questions which will be posed to you as long as you will have interest in such cases even whether you are an executor or even an heir. To better your understand of the cases which you will take part in hence foresee the outcomes of such cases, you will need to seek clarifications of such cases from the probate lawyer.

The probate attorney will in addition help you with the technical details and the cour filing. The process of drafting the court filings by your self is involving but with the help of a probate attorney, you will find relief. Since no mistakes are supposed to be made, you will get to understand the finer details of the filings with the help of the probate attorney.

Lastly, you will be assured that the debts will be paid with the assistance that you will get from the estate attorney. They will offer the creditor specific timelines in which they will be required to pay the heirs hence their services will be vital.

If you are looking for a good lawyer, you might want to check some tips at http://www.youtube.com/watch?v=f006M99cfvU.

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orbemnews · 4 years ago

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Michael Jackson’s Estate Is Winner in Tax Judge’s Ruling After Michael Jackson died in 2009, at age 50, the executors of his estate began shoring up the shaky finances of the onetime King of Pop, settling debts and striking new entertainment and merchandising deals. Before long the estate was in strong shape, with debts reduced and millions of dollars in earnings. But there was another matter that has taken more than seven years to litigate: Jackson’s tax bill with the Internal Revenue Service, in which the government and the estate held vastly different views about what Jackson’s name and likeness were worth when he died. The I.R.S. thought they were worth $161 million. The estate put it at just $2,105 — arguing that Jackson’s reputation was in tatters at the end of his life, after years of lurid reporting on his eccentric lifestyle and a widely covered trial on child molestation charges, in which Jackson was acquitted. On Monday, in a closely watched case that may have implications for other celebrity estates, Judge Mark V. Holmes of United States Tax Court ruled that Jackson’s name and likeness were worth $4.2 million, rejecting many of the I.R.S.’s arguments. The decision will significantly lower the estate’s tax burden from the government’s first assessment. The I.R.S. believed the estate had underpaid its tax obligation by just under $500 million and that it could owe an additional $200 million in penalties. At the peak of his career, Jackson was one of the most famous people on Earth, with some of the most popular records ever released. And since his death, he has been one of the world’s top earning celebrities; last year, Forbes estimated, his estate earned $48 million. But the tax case turned on the value of Jackson’s public image at the time of his death. His reputation had been badly damaged, and since 1993, Judge Holmes noted, Jackson had no endorsements or merchandise deals unrelated to a musical tour or album. Yet the judge found that the estate’s estimate of $2,105 was just too low and that the estate was “valuing the image and likeness of one of the best known celebrities in the world — the King of Pop — at the price of a heavily used 20-year-old Honda Civic” (complete with a footnote citation to a used car price guide). In a 271-page ruling dotted with literary references to Hemingway and Plutarch, Judge Holmes — who is noted for his clear and sometimes humorous writing style summarizing dense tax cases — summed up the vicissitudes of Jackson’s life, public reputation and finances. “We make no particular judgment about what Jackson did or is alleged to have done,” the judge wrote, “but we must decide how what he did and is alleged to have done affected the value of what he left behind.” Judge Holmes also decided the value of two other assets: Jackson’s share of Sony/ATV Music Publishing, the company that controlled millions of song copyrights — including the majority of the Beatles’ catalog — and Mijac Music, another catalog that held Jackson’s own songs as well as others that Jackson had acquired. The estate had argued that those assets, along with Jackson’s name and likeness, were worth $5.3 million altogether. Judge Holmes decided that their total value was $111.5 million. (In 2016, Sony/ATV — now known as Sony Music Publishing — agreed to pay the Jackson estate $750 million to buy out its share of that catalog.) The Jackson case has been watched closely as a guide for how celebrity estates may be valued, and for their tax liabilities. Among the major estates with large tax issues still before the I.R.S. are those of Prince and Aretha Franklin. In a statement, John Branca and John McClain, co-executors of the Jackson estate, called the decision “a huge, unambiguous victory for Michael Jackson’s children.” “For nearly 12 years Michael’s estate has maintained that the government’s valuation of Michael’s assets on the day he passed away was outrageous and unfair, one that would have saddled his heirs with an oppressive tax liability of more than $700 million,” Branca and McClain said. “While we disagree with some portions of the decision, we believe it clearly exposes how unreasonable the I.R.S. valuation was and provides a path forward to finally resolve this case in a fair and just manner.” The I.R.S. did not immediately respond to a request for comment on Monday night. Source link Orbem News #Estate #Jacksons #judges #MICHAEL #ruling #Tax #Winner

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subscriptlaw · 5 years ago

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Seila Law v. Consumer Financial Protection Bureau

Argument: March 3, 2020

Petitioner Brief: Seila Law

Respondent Brief: CFPB (Supporting Seila Law)

Amicus Curiae Brief: Paul Clement (defending CFPB’s position)

Decision: TBA

Opinion Below: Ninth Circuit Court of Appeals

Supreme Court to determine fate of the Consumer Financial Protection Bureau

Two years after the 2008 financial crisis, Congress passed a massive piece of consumer protection legislation. The Dodd-Frank Wall Street Reform and Consumer Protection Act was signed into law by President Obama in 2010, stating its goal “to protect consumers from abusive financial services practices.” The vote passed in both houses of Congress largely along party lines.

As part of this comprehensive legislation, Congress created a new federal agency, the Consumer Financial Protection Bureau (CFPB). The CFPB is an executive agency responsible for regulating providers of a wide range of consumer financial services, as well as enforcing federal consumer financial protection laws. Its authority to regulate extends from simple check cashing services to personal and business loans and real estate lending.

This case asks whether Congress structured the agency constitutionally. Since its establishment, the CFPB has met opposition from conservative businesses opposed to the agency’s intrusive powers. The present case brings that view to the Supreme Court, arguing that Congress cannot create an agency head with such power and also limit the President’s power to remove her.

The CFPB Director and removal limitation

The CFPB is headed by a single Director who serves a five-year term and is “appointed by the President, by and with the advice and consent of the Senate.” The President may remove the Director but only by reason of “inefficiency, neglect of duty, or malfeasance in office” (“for cause”). Kathleen Kraninger, the agency’s current director, was appointed by President Trump in 2018 and confirmed by the Senate in a party-line vote.

The “for cause” limitation on the president’s removal authority is the issue before the Supreme Court. Seila Law argues the U.S. Constitution does not allow such a limit on the ability of the president to remove the agency head.

The facts

The challenger Selia Law (also the Petitioner) is a law firm that provides consumer debt relief services. The CFPB initiated an investigation into Selia Law’s telemarketing practices and issued a demand for documents and information. Selia Law objected to the demand on very “big picture” grounds: that the CFPB’s structure violates the Constitution’s separation of powers principle which is embodied in the Constitution’s “Faithful Execution” clause. Selia Law argued that with an unconstitutional structure, the CFPB’s investigative demand against Seila Law — and in fact everything else the agency does — is unlawful and unenforceable. The district court ruled against Seila Law, holding that the CFPB’s CFPB structure is valid and the agency’s demand against the law firm is valid. The Ninth Circuit supported the ruling.

On appeal, Seila Law asks the Supreme Court to decide whether Congress may grant broad executive authority to the CFPB (an independent agency led by a single director) while limiting the chief executive’s removal power.

The Constitution: removal of executive officers

The parties generally agree on the framework the court should use to answer this question. The Constitution empowers Congress to establish and organize executive agencies. Article II empowers the president to nominate executive officers to lead these agencies who are then appointed upon the advice and consent of the Senate. The Constitution does not contain a specific provision regarding removal of such officers apart from Congress’s impeachment power.

The Constitution does say, however, that the President is responsible for “faithfully executing” the laws, and in past Supreme Court precedent, the Court has used this clause to determine the President generally must be able to remove executive officers as he pleases. There are some exceptions, however, and the Justices will be looking closely at them if the case reaches consideration of the Faithful Execution clause. The case could have far reaching consequences regarding the scope of executive and legislative authority in removing executive branch officials.

Standing: an initial inquiry

Before the Court decides the big issue in the case, it will take up an initial inquiry. The Justices must decide whether this case brings an appropriate set of facts for answering the question of executive officer removal. The case started with a “garden variety” investigation by the CFPB. Seila Law turned it into a question of how the director of the agency can be removed by the President, but nowhere in the facts has anyone actually wished to remove the CFPB Director.

The point is raised by Paul Clement, a court-appointed lawyer, who will be arguing the case on behalf of the CFPB. In rare cases, one of the parties decides not to defend its side of the case, so the Supreme Court will appoint a third party to brief and argue the case. That’s what happened here. The CFPB, under the Trump administration, has decided to support Seila Law instead of argue to defend its own agency structure.

Paul Clement argues that Seila Law and the CFPB have turned the case into a hypothetical question of removal based on underlying facts which do not involve removal at all. Clement points out that Article III of the Constitution prohibits courts from taking abstract inquiries, so the Justices should throw this case out.

To illustrate, Clement says, the CFPB Director under Obama, Richard Cordray, started the investigation into Seila Law. Cordray has since been replaced to a director appointed by Trump, Kathleen Kraninger. Kraninger has indicated she is willing to drop the investigation into Seila Law if Trump so desires. But that is not the case. And Trump does not want to remove Kraninger. In fact, the parties are so aligned that their mutual disapproval of the agency is what is driving CFPB to support Seila Law in this case.

Clement notes that in all of the Court’s other precedent questioning the president’s removal power, the underlying case involved an actual removal or attempted removal of the officer. This is not such a case. It’s hypothetical, Clement argues.

If the Court gets past the standing argument, it will review whether the “for cause” removal provision is valid under the Constitution.

Seila Law’s argument: removal limitations are unconstitutional

Selia Law and the CPFB argue that the agency’s “single-director independent-agency structure” violates the separation of powers. It does so, they argue, because Article II, section 3 of the Constitution directs the president to “take care that the laws be faithfully executed.” Thus, Congress may not insulate an executive officer from removal by the president by limiting how the officer may be removed.

A “for cause” removal provision inhibits the president from carrying out that responsibility. Seila Law and the CFPB rely in large part two cases. In Myers v. United States (1926), the Supreme Court held it unconstitutional to condition removal of postmasters on the advice and consent of the Senate. And in Free Enterprise Fund v. PCAOB (2010), the Court struck down part of the Sarbanes-Oxley Act that granted broad powers to a board while preventing the president from appointing or removing board members.

Seila Law and the CPFB face a significant hurdle, however, to distinguish a case of longstanding precedent: Humphrey’s Executor v. United States (1935). Humphrey’s Executor held that Congress could condition removal of members of the Federal Trade Commission (FTC) on cause. Since 1935, Humphrey’s has stood for the approval of certain “for cause” provisions. The decision rested on the agency’s quasi-legislative/quasi-judicial roles rather than a purely executive ones. Seila Law takes the bold step of arguing Humphrey’s should be overruled; otherwise Seila Law will have to distinguish this agency structure of the CFPB with that of the FTC in Humphreys’s.

Clement’s argument: reasonable limitations are constitutional

Mr. Clement relies extensively on Humphrey’s Executor and dismisses the suggestion that it is a mere exception to the general rule that the President should be able to remove officers at will (from Myers). Instead, he argues that Congress has long recognized that cabinet level and similar agencies (Defense, State, Homeland Security) are different from agencies with more specialized roles, such as the FTC, FCC or CFPB. He concedes that in neither case should Congress play a direct role in removal of officers because there is no “removal clause” in the Constitution.

However, in more specialized agencies (such as the FTC), “modest restrictions” on removal are appropriate and have been consistently upheld. So long as Congress does not have final say on removal, a provision limiting the president to “inefficiency, neglect of duty, or malfeasance in office” does not interfere with the executive’s duties under Article II. Clement bolsters his argument with Morrison v, Olson (1988), a case which justified a removal limit based on the agency’s need for independence from the executive. In Morrison, the Court upheld the structure of the Office of the Independent Counsel even though it performed purely executive functions and the Independent Counsel could only be removed for cause by the Attorney General.

Seila Law and the CFPB point out in response that the CFPB is a powerful agency charged with policing the nation’s entire financial sector. According to the challengers, neither Morrison nor Humphrey’s can justify giving an officer so much executive control without allowing the President to remove him at will. And if they do, the challengers argue, then the cases should be overruled.

And if the agency structure is unconstitutional, what then?

If Seila Law and the CFPB get the Supreme Court to agree that the removal provision is unconstitutional, the Court will have to decide what happens to the rest of Dodd-Frank. This is where Seila Law and the CFPB disagree. Seila Law would argue that if the director’s removal provision is invalid, the rest of Dodd-Frank goes down with it. That will leave consumer financial protection in the state it was before the act was passed. Seila Law does, however, argue the Court doesn’t need to answer that question as part of this case.

The CFPB argues that if the removal provision is invalid, the rest of Dodd-Frank — all of its major consumer protection provisions — should still stand. Congress wouldn’t have wanted the entire act to go just because the agency can’t be independent.

The Justices will hear arguments on March 3, 2020.

Contributor

Michael Hollingsworth is a lawyer with Nichols Zauzig, a litigation firm with offices in northern Virginia. He practices criminal and white collar defense, as well as general litigation. Michael attended the Catholic University Columbus School of Law in Washington, D.C. and earned his bachelor's degree in political science from St. Mary's College of Maryland. Prior to law school, he worked in the U.S. House of Representatives, the White House, and the federal affairs division of the Grocery Manufacturers Association.

Recent Reports:

fromSubscript Law Blog | Subscript Lawhttps://https://ift.tt/2SXv9p9 Subscript Law 4 Curtis Terrace Montclair NJ 07042 (201) 840-8182 https://ift.tt/2oX7jPi

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thebuybeautyproducts-blog · 5 years ago

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Court of Appeal on lock.

Please. You really need to cease and desist from calling yourself a litigator. You go to court twice a year to enter some consent order after billing your clients to death. A coward dies a thousand deaths but a soldier dies but one. Your life is misery because you are a scared little boy still. If you think for one second that a ruling by any court is going to slow me down, you have not seen me run. #speed #blistering I have learned from the best. Although the AG's application is dismissed, you still work the angles so they cannot appear. Tysoe J finds that you cannot fax serve a solicitor of record in the lower court. Hmmm. Nope. Incorrect Honourable Justice Tysoe. That is how you do it. Hone in with precision and find the case but then find the lower court pleadings to see which solicitors of record had fax. It must just be killing you that I am about to close this out. It is for the people. I may not even go forward with the LSBC cases because it is not worth my time. Can you believe that you pay the LSBC fees? Holy god. Get your money back. That is stealing. #thieves #lsbc #ungovernable #makethemhumble #stamina wins every time son. At this stage, it is about who is the best talker aka who can sell. #thegreatestsalesman Clock Holdings Ltd. v. Braich, 2009 BCCA 437 Clock Holdings Ltd. v. Braich, 2008 BCSC 1697 Copies of Filed Court Records et al Filed Amended Statement of Defence filed by Mr. Marko Veseley of Lawson Lundell LLP, Solicitors of Record for Bridgewater Properties Inc., in S-023255 on February 5, 2008 with an address for service of 1600-925 West Georgia Street, Vancouver, B.C. V63 3L2; Facsimile: 604.669.1620; and Filed Notice of Motion in S-023255 by Mr. James Calphin, Q.C., Solcitors of Record for the defendant, Herman Singh Braich Jr. as Executor and Trustee of the Estate of Herman Singh Braich, Deceased and Herman Enterprises Ltd., of Fasken Martineau DuMoulin LLP with an address for service is 2900-550 Burrard Street, Vancouver, B.C., V6C 0A3 Facsimile 604.631.3232 Appeal Record, page 44, in CA-45786 (address for service for solicitor of record in court appeal from (Fax: (250)356-9154) juxtaposed against address for service of Attorney General of BC (Fax: 250 387-6411) and Deputy Attorney General of BC (Fax: 250 387-6224) But it would not be complete without giving a shout out to the best judge of all time in Peter Leask. When he said the below about Glen Hehn. But B.C. Supreme Court Justice Peter Leask did some courtroom swearing of his own this week. And his oaths had nothing to do with swearing on a Bible. "He'd have had to have been out of his fuckin' mind to store [the cocaine]in his own locker," Judge Leask observed, during a series of prolonged, often colourful exchanges with prosecutor Ernie Froess in a cocaine-smuggling case. Yesterday, a day after his remarks, Judge Leask acquitted Glen Hehn on a charge of possessing 52 kilograms of cocaine, saying there was a reasonable doubt that Mr. Hehn knew the cocaine had been stored in his locker. #legend #purelegend

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cdntrustee · 6 years ago

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aion-rsa · 3 years ago

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Ratchet & Clank: Rift Apart Weapons and How to Unlock Them

https://ift.tt/eA8V8J

This Ratchet & Clank: Rift Apart article contains spoilers.

In addition to its Pixar-like visuals, explosive set pieces, and satirical humor, the Ratchet & Clank series is famous for letting players pull the trigger on some of the most creative weapons in all of gaming. It should come as no surprise to learn, then, that the same is also true for the latest entry, Rift Apart, which is out exclusive for the PS5 with a whopping 18 firearms for you to upgrade and enjoy.

However, with so many weapons at your disposal, you’ll definitely want to know what each gun does so you can master it as quickly as possible. It’s highly unlikely you’ll be able to upgrade all 18 in a single playthrough, so consider this guide your one-stop resource for finding out which Ratchet & Clank: Rift Apart weapons are most suited to your playstyle and which to level up first.

How weapon upgrades work

Similarly to the 2016 reboot, upgrading your weapons in Ratchet & Clank: Rift Apart requires you to visit the store and pour vast amounts of Raritarium into the designated slots. This is a resource you’ll come across plenty during your adventure. The more you level up your weapons through natural use, the more hexagonal grids you can unlock and chain together in order to access further buffs. These vary from an improved ammo clip and larger blast radius, to simply higher damage. Be sure to unlock the perks situated around any orange grids first to instantly unlock special bonuses.

Burst/Blast Pistol

The Burst Pistol is the very first gun given to you in the game, serving as Rift Apart’s version of the reliable pistol with a high fire rate that’s become customary in most Ratchet & Clank installments. It’s about as basic a gun as you’ll use in this adventure, but is a good one to fall back on in the later hours when ammo becomes increasingly scarce and you want to deal tiny amounts of damage quickly. Upon reaching level 5, it becomes the Blast Pistol and fires plasma shots in a three-burst spread.

Planet it becomes available: Corson V

Good for: Hitting enemies from far away and landing lots of rounds quickly.

The Enforcer/Executor

The Enforcer is the closest thing to a shotgun you’ll find, letting you fire off one shot when the R2 trigger is pulled down halfway or firing two in quick succession with a full squeeze. Having two barrels makes it a great way to deal a lot of damage to anyone trying to invade your personal space early on in the game, helping to give you more room and keep enemies at a good distance. It graduates to the Executor at level 5 and lets you fire a quadruple barrel instead of double.

Planet it becomes available: Corson V

Good for: Dispersing tightly-packed groups of enemies and giving you breathing room

Shatterbomb/Shatterblast

It wouldn’t be a Ratchet & Clank game if you didn’t have some form of bomb glove. Here it’s known simply as the Shatterbomb, and is ideal for creating a wide spread of damage amongst small groups of enemies, or helping you trim down the health bar of any bigger fellows. Pulling the R2 trigger down halfway sets the throwing arc, helping you to better aim where the grenade will land when deployed. Upgrade it fully to level 5 and any grenade thrown will explode on impact.

Planet it becomes available: Corson V

Good for: Targeting a specific area and causing a wide blast radius of damage

Mr. Fungi/Ms. Fungal

You won’t find Mr. Zurkon in your weapon wheel this time around, making way for an all-new attack buddy called Mr. Fungi. As his name suggests, he’s more than happy to have a blast firing at enemies you can’t get to, or provide fire support while you focus elsewhere. The good thing is that you can throw up to five Mr. Fungis out at once for assistance without any disappearing. This goes double for when you upgrade him all the way to level 5, wherein each Mr. Fungi is joined by his wife Ms. Fungal.

Planet it becomes available: Nefarious City

Good for: Providing extra firepower while you focus on more immediate threats.

Negatron Collider/Large Negatron Collider

The Negatron Collider is just as badass as it sounds for the most part, unleashing a single beam of charged energy capable of passing through multiple enemies at once. That charge doesn’t last forever, though, and you’ll often be forced to switch to a backup weapon because its clip size isn’t especially large to begin with. However, it’s the perfect choice of gun when stacks enemies are lined up before you. It’s promoted to the Large Negatron Collider at level 5, triggering a huge explosion after the charge shot is finished.

Planet it becomes available: Nefarious City

Good for: Instantly wiping out enemies any time they form a single line in front of you.

Topiary/Toxiary Sprinkler

Through not quite as fun a gadget as the Groovitron from Ratchet & Clank (2016), the Topiary Sprinkler essentially does the same job. Simply launch one of these within the radius of a large enemy group and they’ll instantly be sprayed with water that transforms them into topiaries. This freezes them in place for a short while and lets you get in a lot of shots without much risk. Amazingly, it even works on bosses.

Planet it becomes available: Sargasso

Good for: Temporarily locking enemies in one place to keep the pressure off.

Ricochet/Wreckochet

One of the most inventive weapons to appear in Ratchet & Clank: Rift Apart is the aptly titled Richochet, which lets you launch a giant metal ball into the air and repeatedly hit any targeted enemy over and over again with just a few squeezes of R2. This is especially handy whenever far-off enemies are sniping you and you want to halt their attacks, but is also equally perfect for demolishing smaller groups in a short amount of time.

Planet it becomes available: Sargasso

Good for: Interrupting enemy attacks to give you some breathing room.

Lightning Rod/Strike

It must be an unspoken rule in video games that any weapon based around lightning or electricity must not only stun one enemy, but also chain strike any and all others standing near them. That’s essentially how the Lightning Rod pistol operates, too. It’s another weapon that stuns enemies in place temporarily after firing, giving you a chance to maneuver when it gets too crowded. At level 5, the Lightning Rod will see electric needles jump to other enemies upon death.

Planet it becomes available: Scarstu Debris Field

Good for: Simultaneously stunning multiple enemies in place and covering a lot of ground.

Drillhound/Drillpack

The Drillhound is exactly as bonkers at sounds, but that’s what makes it great. This is essentially a spin on a missile launcher, only instead of directly launching rockets at enemies it shoots out a hound that digs its way over to enemies and blows up in their faces. Each round moves a lot quicker when you lock on to somebody via L2, greatly reducing the risk of your shots being intercepted. If you want to land a lot of shots fast and from far away, the Drillhound is your weapon.

Planet it becomes available: Scarstu Debris Field

Good for: Catching unsuspecting enemies off guard and safely unleashing a lot of high-damage shots.

Droid/Void Repulsor

Why equip a shield or a gun when you can have both? That’s essentially the thinking behind the Droid Repulsor, which is great for deflecting enemy fire, as it pops up a protective shield whenever you hold down L2 or squeeze R2 halfway. This makes the Droid Repulsor ideal for absorbing any incoming damage, letting you get up close and personal before delivering a sudden and effective wide-spread blast. When promoted to the Void Reactor at level 5, it lets you shoot back enemy fire.

Planet it becomes available: Savali

Good for: Offering a lot of defense against enemy fire so you can unleash up-close blasts.

Cold Snap

A single blast from the Cold Snap gun is all it takes to immediately freeze enemies in place. It performs similarly to the Topiary Sprinkler you acquire a bit earlier, except it specifically allows you to target single enemies rather than having you send a shot out and hope for the best. This more focused approach is often more effective and is perfect for follow-up melee hits.

Planet it becomes available: Cordelion

Good for: Incapacitating enemies in place and having them slide over surfaces.

Glove of Doom/Apocalypse Glove

The Glove of Doom quite literally lets you deploy many agents of chaos. Rounds might be scarce, even after being fully upgraded, true, but these miniaturized war bots can pack a solid punch whenever they’re sent to assault nearby adversaries. They’ll even accompany you for a short while until the next surprise attack surfaces, distracting smaller foes and giving you room to breathe as you attack with your other weapons. It graduates to the Apocalypse Glove at level 5.

Planet it becomes available: Cordelion

Good for: Distracting and attacking enemies while you reload, retreat, or seek health.

Buzz Blades/Doom Blades

Whereas most pistol types in Ratchet & Clank require direct lock-on to be effective, the Buzz Blades are better suited to more relaxed players who simply want to aim in the general direction of opponents and connect with their targets. The result is a gun that isn’t as precise as, say, Lighting Rod or the Burst Pistol, but slicing up bots using masses of blades in a swarm has its bonuses. Fully upgrade it to level 5 and the Buzz Blades will bounce off enemies and ricochet off the environment.

Planet it becomes available: Torren IV

Good for: Dealing a minimal amount of enemy damage at a fast rate, and firing without aiming.

Warmonger/Peacemaker

If you want to do a lot of damage with a single pull of R2, look no further than the Warmonger. This is a missile rocket launcher without many bells and whistles, true, but it doesn’t really need them when you consider it delivers a satisfying wallop to almost every type of enemy, including mini-bosses. Things get more adventurous when you upgrade to level 5 and it becomes the Peacemaker, with each rocket launched releasing a series of micro-rockets as soon as it hits its target.

Planet it becomes available: Scarstu Debris Field (Second Time)

Good for: Giving foes an explosive thump from far away.

Bombardier

When one bomb isn’t enough, you can always rely on the Bombardier. Why? Because rather than let you throw a single grenade one at a time, when fired, this device launches a drone that will fly overhead to release a stream of bombs dropping in a row. Using it most effectively requires precision and timing – two things that aren’t always possible in a heated Ratchet & Clank firefight. However, the Bombardier can still be great for crowd control.

Planet it becomes available: Scarstu Debris Field (Second Time)

Good for: Reigning explosive death over your enemies from above, provided they’re in a straight line.

Headhunter

The Headhunter acts as Rift Apart’s version of a sniper rifle, letting you dispatch far-away adversaries from a first-person view when aiming. The catch is that it has a pretty slow fire rate compared to some other rifles in the game. Having said that, upgrading the Headhunter to level 5 is a worthy endeavor, seeing as it can then also slow time.

Planet it becomes available: Ardolis

Good for: Picking off foes from afar and popping precise head shots.

Blackhole Storm

The Blackhole Storm is capable of unleashing a tirade of rounds at any enemy you point it towards at an incredibly rapid pace. This does mean it will easily overheat over time if you don’t ease off the trigger every once in a while, but it’s a worthy trade-off considering how effective it is at keeping the waves of enemies at bay. Just bear in mind that the Blackhole Storm also takes its time to spin up in comparison to other weapons.

Planet it becomes available: Sargasso (Second Time)

Good for: Piling on the damage rapidly within a very brief space of time.

Bouncer

Despite being a Challenge Mode weapon that’s not unlocked until you’ve beaten the game, the Bouncer is a remarkably standard gun. It’s kind of like a grenade launcher that fires projectiles that then break off into smaller explosives. While not the most exciting gun in the game, it is remarkably effective.

Planet it becomes available: Challenge Mode unlock/Deluxe Edition unlock

Good for: AoE damage and dealing with large groups of small enemies.

Pixelizer

Here’s another Challenge Mode weapon that proves to be surprisingly standard from a sheer functionality standpoint. The Pixelizer is pretty much a shotgun that just so happens to turn its victims into pixels. It’s actually a lot of fun to use even if it’s not the best weapon in the game.

Planet it becomes available: Challenge Mode unlock/Deluxe Edition unlock

Good for: Enjoying retro visuals/sound effects while dealing respectable close-range damage.

Ryno 8

Tapping into Rift Apart’s themes of time displacement and dimension splitting, the Ryno 8 is your reward for collecting all 10 Spybots hidden across the various planets. It’s effectively a built-in easter egg machine that pays tribute to PlayStation history, opening up rifts and dropping various bits of memorabilia out of the sky to create a large explosion. Objects include the Thunder Jaw from Horizon Zero Dawn, among many others.

Planet it becomes available: N/A

Good for: Covering a wide blast radius and taking down small groups of enemies instantly.

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NCERT Class 12 Accountancy Chapter 3 Reconstitution of a Partnership Firm Retirement Death of a Partner

NCERT Class 12 Accountancy Part - I : Chapter 3 Reconstitution of a Partnership Firm – Retirement / Death of a Partner

DO IT YOURSELF

Question 1. Anita, Jaya and Nisha are partners sharing profits and losses in the ratio of 1:1:1 Jaya retires from the firm. Anita and Nisha decided to share the profit in future in the ratio 4 :3. Calculate the gaining ratio.

Question 2. Azad, Vijay and Amit are partners sharing profits and losses in the proportion of 1/4,1/8,10/16 and Calculate the new profit sharing ratio between continuing partners if (a) Azad retires; (b) Vijay retires; (c) Amit retires.

Question 3. Calculate the gaining ratio in each of the above situations.

Question 4.Anu, Prabha and Milli are partners. Anu retires. Calculate the future profit sharing ratio of continuing partners and gaining ratio if they agree to acquire her share : (a) in the ratio of 5:3; (b) equally.

Question 5. Rahul, Robin and Rajesh are partners sharing profits in the ratio of 3 : 2 : 1. Calculate the new profit sharing ratio of the remaining partners if (i) Rahul retires; (ii) Robin retires; (iii) Rajesh retires.

Question 6.Puja, Priya, Pratistha are partners sharing profits and losses in the ratio of 5 : 3 : 2. Priya retires. Her share is taken by Priya and Pratistha in the ratio of 2 : 1. Calculate the new profit sharing ratio.

Question 7.Ashok, Anil and Ajay are partners sharing profits and losses in the ratio of 1/2, 3/10 and 1/5. . Anil retires from the firm. Ashok and Ajay decide to share future profits and losses in the ratio of 3 : 2. Calculate the gaining ratio.

TEST YOUR UNDERSTANDING IChoose the correct option in the following questions:Question1. Abhishek, Rajat and Vivek are partners sharing profits in the ratio of 5:3:2. If Vivek retires, the New Profit Sharing Ratio between Abhishek and Rajat will be–(a) 3:2 (b) 5:3 (c) 5:2 (d) None of theseAnswer (b) 5 :3

Question 2. The old profit sharing ratio among Rajender, Satish and Tejpal were 2:2:1. The new profit sharing ratio after Satish’s retirement is 3:2. The gaining ratio is(a) 3 : 2 (b) 2 : 1(c) 1 : 1 (d) 2 : 2Answer (c)

Question 3. Anand, Bahadur and Chander are partners. Sharing Profit equally on Chander’s retirement, his share is acquired by Anand and Bahadur in the ratio of 3 : 2. The new profit sharing ratio between Anand and Bahadur will be(a) 8 : 7 (b) 4 : 5 (c) 3 : 2 (d) 2:3Answer (a)

Question 4. In the absence of any information regarding the acquisition of share in profit of the retiring/deceased partner by the remaining partners, it is assumed that they acquire his/her share(a) old profit sharing ratio (b) new profit sharing ratio (c) equal ratio (d) None of theseAnswer (a) Old profit sharing ratio

TEST YOUR UNDERSTANDING II

• Choose the correct option in the following questionsQuestion 1. On retirement/death of a partner, the retiring/deceased partner’s capital account will be credited with(a) his/her share of goodwill(b) goodwill of the firm(c) shares of goodwill of remaining partners(d) None of the aboveAnswer (a) His/Her share of goodwill

Question 2. Gobind, Hari and Pratap are partners. On retirement of Gobind, the goodwill already appears in the Balance Sheet at T 24,000. The goodwill will be written off(a) by debiting all partners’ capital accounts in their old profit sharing ratio(b) by debiting remaining partners’ capital accounts in their new profit sharing ratio(c) by debiting retiring partners’ capital accounts from his share of goodwill(d) None of the aboveAnswer (a) By debiting all partners’ capital accounts in their old profit sharing ratio

Question 3.Chaman, Raman and Suman are partners sharing profits in the ratio of 5:3:2. Raman retires, the new profit sharing ratio between Chaman and Suman will be 1:1. The goodwill of the firm is valued at Rs. 1,00,000 Raman’s share of goodwill will be adjusted(a) by debiting Chaman’s Capital account and Suman’s Capital Account with Rs 15,000 each.(b) by debiting Chaman’s Capital account and Suman’s Capital Account with Rs. 21,429 and 8,571 respectively.(c) by debiting only Suman’s Capital Account with Rs. 30,000.(d) by debiting Raman’s Capital account with Rs. 30,000.Answer (c)

Question 4. On retirement/death of a partner, the remaining partner(s) who have gaineddue to change in profit sharing ratio should compensate the(a) retiring partners only.(b) remaining partners (who have sacrificed) as well as retiring partners.(c) remaining partners only (who have sacrificed).(d) none of these.

Answer (b) Remaining partners (who have sacrificed) as well as partners

DO IT YOURSELF IIQuestion 1. Vijay, Ajay and Mohan are friends. They passed B (Hons) from Delhi University in June, 2013. They decided to business of computer hardware.On 1st of August, 2013, they introduced the capital of Rs. 50,000, Rs.30,000 and Rs. 20,000 respectively and started the business in partnership at Delhi. The profit sharing ratio decided between there was 4:2:1. The business was running successfully. But on 1st February, 2019, due to certain unavoidable circumstances and family circumstances, Ajay decided to settle in Pune and decided to retire from the partnership on 31st March, 2020; with the consent of partners, Ajay retires as on 31st March, 2020, the position of assets and liabilities are as follows

On the date of retirement, the following adjustments were to be made(1) Firm’s goodwill was valued at Rs. 1,48,000.(2) Assets and Liabilities are to be valued as under; Stock Rs. 72,000; Land and Buildings Rs. 1,35,600; Debtors Rs. 63,000; Machinery Rs.1,50,000; Creditors Rs. 84,000.(3) Vijay to bring Rs. 1,20,000 and Mohan Rs. 30,000 as additional capital.(4) Ajay was to be paid Rs. 97,200 in cash and the balance of his Capital Account to be transferred to his Loan Account Work out the amount

Do it yourself III

Question 1. The Balance Sheet of A, B and C who were sharing the profits in proportion to their capitals stood as on March 31, 2007.

B retired on the date of Balance Sheet and the following adjustments were to be made(a) Stock was depreciated by 10%.(b) Factory building was appreciated by 12%.(c) Provision for doubtful debts to be created up to 5%.(d) Provision for legal charges to be made at Rs. 265.(e) The goodwill of the firm to be fixed at Rs. 10,000.(f) The capital of the new firm to be fixed at Rs. 30,000. The continuing partners decide to keep their capitals in the new profit sharing ratio of 3:2.Work out the final balances in capital accounts of the firm and the amount to bh brought in and/or withdrawn by A and C to make their capitals proportionate to then new profit sharing ratio.

Question 2. R, S and M were carrying on business in partnershipsharing profits in the ratio of 3 : 2 : 1 respectively. On March 31,2011, Balance Sheet of the firm stood as follows

Shyam retired on the above mentioned date on the following terms(a) Buildings to be appreciated by ? 8,800.(b) Provision for doubtful debts to be made @ 5% on debtors.(c) Goodwill of the firm to be valued at ? 9,000.(d) Rs.5,000 to be paid to S immediately and the balance due to him to be treated as a loan carrying interest @ 6% per annum.Prepare the balance sheet of the reconstituted firm.

Do it Yourself IVQuestion 1. On December 31, 2007, the Balance Sheet of Pinki, Qureshi and Rakesh showed as under

The partnership deed provides that the profit be shared in the ratio of 2:1:1 and that in the event of death of a partner, his executors be entitled to be paid out(a) The capital of his credit at the date of last Balance Sheet.(b) His proportion of reserves at the date of last Balance Sheet.(c) His proportion of profits to the date of death based on the average profits of the last three completed years, plus 10%.(d) By way of goodwill, his proportion of the total profits for the three preceding years. The net profit for the last three years were Rs.2005 16,0002006 16,0002007 15,400

Rakesh died on April 1, 2007. He had withdrawn Rs. 5,000 to the date of his death. The investment were sold at par and R’s Executors were paid off. Prepare Rakesh’s Capital Account that of his executors.

Short Answer Type Questions

Question 1. What are the different ways in which a partner can retire from the firm?Answer A partner can retire from the firm in three different ways. They are as follow(i) Retirement Through Mutual Consent A partnership firm take its shape through mutual consent of partners in the same way. A partner may retire if all the partners agree on the decision of his/her retirement.(ii) When There is a Provision in Partnership Deed When there is a provision for the retirement of a partner in the partnership deed in that case partner may retire from the firm by expressing his/her intention of leaving the firm though a notice to the other partners of the firm.(iii) Retirement Through Written Notice In case when partnership among the partners is at will, then a partner may retire by giving notice in writing to all the other partners informing them about his/her intention to retire.

Question 2. Write the various matters that need adjustments at the time of retirement of partners.Answer The following are the various matters that need to be adjusted at the time of retirement of partners/partner(i) Revaluation of assets and liabilities of the new firm.(ii) Calculation of goodwill of the new firm and its accounting treatment.(iii) Calculation of new ratio of the remaining partners of the firm.(iv) Computation of new gaining ratio among rest of the partners.(v) Distribution of accumulated profits and losses and reserves among all the partners (including the retiring partner).(vi) Treatment of Joint Life Policy.(vii) Disposal of the amount due to the retiring partner(viii) Adjustment of capital accounts of the remaining partners in their new profit sharing ratio.

Question 3. Distinguish between sacrificing ratio and gaining ratio.Answer Difference between Sacrificing and Gaining Ratio

Question 4. Why do firm revaluate assets and reassess their liabilities on retirement or on the event of death of a partner?Answer At the time of retirement or death of a partner, it becomes inevitable to revalue the assets and liabilities of the firm for ascertaining their true and fair values. The revaluation is necessary as the value of assets and liabilities may increase or decrease with the passage of time.Further, it may be possible that there are certain assets and liabilities that remained unrecorded in the books of accounts. The retiring or the deceased partner may be benefitted or may bear loss due to change in the values of assets and liabilities. Therefore, the revaluation of the assets and liabilities is necessary in order to ascertain the true profit or loss that is to be divided among all the partners in their old profit sharing ratio.

Question 5. Why a retiring/deceased partner is entitled to a share of goodwill of the firm?Answer Goodwill is an intangible asset of a firm that is earned by the efforts of all the partners of the firm. After the retirement or death of a partner, the fruits of the past performance and reputation will be shared only by the remaining partners. Thus, the remaining partners should compensate the retiring orthe deceased partner by entitling him/her a share of firm’s goodwill.

Long Answer Type QuestionsQuestion 1. Explain the modes of payment to a retiring partner.Answer Payment to a retiring partner can be made in the following ways(i) Lump Sum Payment : A lump sum payment can be made to the retiring partner in full settlement. In that case, the following Journal entry will be passed

(ii) Opening the Loan Account Sometimes the amount due to the retiring partner is paid in instalments then the balancing figure of his/her capital account is transferred to his/her loan account, in this case, the retiring partner receives equal instalments along with the interest on the amount outstanding. In that case the following journal entries will be passed for transferring the amount paid to him/her in retiring partner’s loan account.

(iii)Some Payment in Cash and Some in Instalment Sometimes the amount due to the retiring partner is paid partly in cash and partly in equal instalments in that case a certain amount is paid in cash to the retiring partner and the rest amount due to him/her is transferred to his/her loan account. The following necessary journal entry is to be passed.

Question 2. How will you compute the amount payable to a deceased partner?Answer In case of a death, the legal executor of the deceased partner is entitled for a claim which includes his share of profit or loss, interest on capital, interest on drawings In that case for computing the amount payable is calculated by preparing the deceased partner’s capital account as follows

Note: In the above capital account, the legal executor will be entitled for the balancingfigure that is the excess of the credit side over the debit side of the deceased partner’s capital account.

Question 3. Explain the treatment of goodwill at the time of retirement or on the event of death of a partner.Answer At the time of retirement or is the event of death of a partner, the goodwill of the firm is adjusted among the partners in their gaining ratio with the share of goodwill of the retiring or the deceased partner. At the time of retirement or on the event of death of a partner, goodwill account is not opened hence only two situations are left for treating the goodwill first whengoodwill account is already there in the book or it appear in the books and second when the amount of goodwill is not appearing in the books.The treatment of goodwill will be as follows in the above two situationsFirst Situation When Goodwill Already Appears in the Books of the FirmStep 1 Write-off the Existing Goodwill When goodwill account already exist in the book of the firm or mentioned in the book first of all, it will be written oft and should be distributed among all the partners of the firm including the retiring or the deceased partner in their old profit sharing ratio. In that case, the journal entry will be as follows

Step 2 Adjusting Goodwill Through Partners’ Capital AccountAfter writing off the old goodwill, the amount of goodwill now needs to be adjusted through the partner’s capital account with the share of the goodwill of the retiring orthe deceased partner. The following journal entry is passed.Second Situation When No Goodwill Appears in the Books of the FirmIn second case, when no goodwill appears in the books of the firm, the amount of goodwill will be adjusted through the partner’s capital account with the share of the goodwill of the retiring or the deceased partner. The following journal entry’is passed

Question 4. Discuss the various methods of computing the share in profits in the event of death of a partner.Answer Computation of profit will be different in case of death of a partner as compare to the retirement. The reason is that in case of retirement everything is pre-planned but in case of death nothing is planned. In case of death, the share of profit.can be calculated by one of the two methods.(i) On the Basis of TimeIn this method, profit upto the date of the death of the partner is calculated on the basis of time passed till the death of the partner from the beginning of the year on the bases of the last year’s/years’ profit or average profit of last few years.The assumption in this method is that the profit will be uniform throughout the current year. The share of the deceased partner profit will be calculated as follows

Example A, B, C and D are equal partners. The profit of the firm for the years 2009, 2010 and 2011 are ? 5,00,000, ? 7,00.000 and <9,00,000 respectively. C dies on June 30, 2012. The share of C in the firm’s profit will be calculated on the basis of average profit of last three years. Firm closes its books every year on December 31.In this case, C’s share in the profits will be calculated for four months. i e., from January 1. 2012

(ii) On the Basis of SaleIn this method, profit up to the date of the death of the partner is calculated on the basis of sales affected till the date of the’ death of the partner from the beginning of the year. The assumption in this method is that the net profit margin for current year will be same as the previous year. The share of the deceased partner profit will be calculated as follows

Example A, B and C are equal partners. The last year’s sales and profit were ? 40,00,000 and ? 4,00,000. C died on June, 2012. Sales of the current year till the date of C’s death amounts to ? 15,00,000. Firm closes its books on December 31 every year.

Numerical Questions

Question 1. Aparna, Manisha and Sonia are partners sharing profits in the ratio of 3 : 2 :1. Manisha retires and goodwill of the firm is valued at Rs. 1,80,000. Aparna and Sonia decided to share future profits in the ratio of 3 : 2. Pass necessary journal entries.

Question 2. Sangeeta, Saroj and Shanti are partners sharing profits in the ratio of 2 : 3 : 5. Goodwill is appearing in the books at a value of Rs. 60,000. Sangeeta retires and goodwill is valued at Rs. 90,000. Saroj and Shanti decided to share future profits equally. Record necessary journal entries.

Question 3. Himanshu, Gagan and Naman are partners sharing profits and losses in the ratio of 3 : 2 :1 On March 31, 2007, Naman retires. The various assets and liabilities of the firm on the date were as follows Cash Rs.10,000, Building Rs. 1,00,000, Plant and Machinery Rs. 40,000, Stock Rs. 20,000, Debtors Rs. 20,000 and Investments Rs. 30,000.The following was agreed upon between the partners on Naman’s retirement(i) Building to be appreciated by 20%.(ii) Plant and Machinery to be depreciated by 10%.(iii) A provision of 5% on debtors to be created for bad and doubtful debts.(iv) Stock was to be valued at Rs. 18,000 and Investment at Rs. 35,000.Record the necessary journal entries to the above effect and prepare the revaluation account.

Question 4. Naresh, Raj Kumar and Bishwajeet are equal partners. Raj Kumar decides to retire. On the date of his retirement, the Balance Sheet of the firm showed the following : General Reserves Rs.36,000 and Profit and Loss Account (Dr) Rs. 15,000.Pass the necessary journal entries to the above effect.

Question 5. Digvijay, Brijesh and Parakaram were partners in a firm sharing profits in the ratio of 2 : 2 : L Their Balance Sheet as on March 31, 2007 was as followsBrijesh retired on March 31, 2007 on the following terms(i) Goodwill of the firm was valued at ? 70,000 and was not to appear in the books.(ii) Bad debts amounting to ? 2,000 were to be written off.(iii) Patents were considered as valueless.Prepare revaluation account, partners’ capital accounts and the balance sheet of Digvijay and Parakaram after Brijesh’s retirementNote: If no information is given, the amount due to Brijesh (the balance of his capital account) is transferred to his loan account.

6. Radha, Sheela and Meena were in partnership sharing profits and losses inthe proportion of 3:2:1. On April 1, 2007, Sheela retires from the firm. On thatdate, their Balance Sheet was as follows:The terms were(a) Goodwill of the Firm was valued at ? 13,000.(b) Expenses owing to be brought down to ? 3,750.(c) Machinery and Loose Tools are to be valued at 10% less than their book value.(d) Factory premises are to be revalued at ? 24,300.Prepare1. Revaluation account2. Partners’capital accounts3. Balance sheet of the firm after retirement of Sheela

7. Pankaj, Naresh and Saurabh are partners sharing profits in the ratio of 3 : 2 :1. Naresh retired from the firm due to his illness. On that date the BalanceSheet of the firm was as follows:Additional Information(i) Premises have appreciated by 20%, stock depreciated by 10% and provision for doubtful debts was to be made 5% on debtors. Further, provision for legal damages is to be made for Rs. 1,200 and furniture to be brought up to Rs. 45,000.(ii) Goodwill of the firm be valued at Rs. 42,000.(iii) Rs. 26,000 from Naresh’s Capital account be transferred to his loan account and balance be paid through bank; if required, necessary loan may be obtained from Bank.(iv) New profit sharing ratio of Pankaj and Saurabh is decided to be 5 :1.Give the necessary ledger accounts the balance sheet of the firm after Naresh’s retirement.

8. Puneet, Pankaj and Pammy are partners in a business sharing profits andlosses in the ratio of 2 : 2 : 1 respectively. Their balance sheet as on March 31,2007 was as follows:Mr. Pammy died on September 30, 2007. The partnership deed provided thefollowing:(i) The deceased partner will be entitled to his share of profit up to the date ofdeath calculated on the basis of previous year’s profit.(ii) He will be entitled to his share of goodwill of the firm calculated on thebasis of 3 years’ purchase of average of last 4 years’ profit. The profits forthe last four financial years are given below:for 2003–04; Rs. 80,000; for 2004–05, Rs. 50,000; for 2005–06, Rs. 40,000;for 2006–07, Rs. 30,000.The drawings of the deceased partner up to the date of death amounted toRs. 10,000. Interest on capital is to be allowed at 12% per annum.Surviving partners agreed that Rs. 15,400 should be paid to the executorsimmediately and the balance in four equal yearly instalments with interestat 12% p.a. on outstanding balance.Show Mr. Pammy’s Capital account, his Executor’s account till the settlementof the amount due(v) Calculation of Instalments Amount Due to Pammy’s Executor after paying some amount in cash was Rs.60,000 (= 75,400 -15,400) divided in 4 equal instalments (i.e., 60,000/4 = Rs. 15,000 each).

Question 9. Following is the Balance Sheet of Prateek, Rockey and Kushal as on March 31, 2007.Rockey died on June 30, 2007. Under the terms of the partnership deed, the executors of a deceased partner were entitled to(a) Amount standing to the credit of the Partner’s capital account.(b) Interest on capital at 5% per annum.(c) Share of goodwill on the basis of twice the average of the past three years’ profit.(d) Share of profit from the closing date of the last financial year tothe date of death on the basis of last year’s profit.Profits for the year ending on March 31, 2005, March 31, 2006 and March 31, 2007 were Rs. 12,000, Rs. 16,000 and Rs.14,000 respectively. Profits were shared in the ratio of capitals.Pass the necessary journal entries and draw up Rockey’s capital account to be rendered to his executor.

10. Narang, Suri and Bajaj are partners in a firm sharing profits and losses inproportion of 1 2 , 1 6 and 1 3 respectively. The Balance Sheet on April 1, 2007was as follows:Bajaj retires from the business and the partners agree to the following(a) Freehold premises and stock are to be appreciated by 20% and 15% respectively.(b) Machinery and furniture are to be depreciated by 10% and 7% respectively.(c) Bad Debts reserve is to be increased to Rs. 1,500.(d) Goodwill is valued at Rs. 21,000 on Bajaj’s retirement.(e) The continuing partners have decided to adjust their capitals in their new profit sharing ratio after retirement of Bajaj. Surplus/deficit, if any, in their capital accounts will be adjusted through current accounts.

11. The Balance Sheet of Rajesh, Pramod and Nishant who were sharing profits inproportion to their capitals stood as on March 31, 2007:Pramod retired on the date of Balance Sheet and the following adjustments were made(a) Stock was valued at 10% less than the book value.(b) Factory buildings were appreciated by 12%.(c) Reserve for doubtful debts be created up to 5%.(d) Reserve for legal charges to be made at Rs. 265.(e) The goodwill of the firm be fixed at Rs. 10,000.(f) The capital of the new firm be fixed at Rs. 30,000. The continuing partners decide to keep their capitals in the new profit sharing ratio of 3 : 2.Pass journal entries and prepare the balance sheet of the reconstituted firm after transferring the balance in Pramod’s capital account to his loan account.Note (i) According to point (f) of the question the capital of remaining partner’s should beRs. 18.000and Rs. 12,000 respectively as the firms capital is fixed at?Rs.30,000 and their share of profit is 3 : 2.(ii) To match the answer of total of Balance sheet given in the question the difference of remaining partner’s capital (surplus or deficit) is to be adjusted with cash deposit or withdraw. In this situation the Balance sheet will change as given below

12. Following is the Balance Sheet of Jain, Gupta and Malik as on March 31, 2002.The partners have been sharing profits in the ratio of 5:3:2. Malik decides toretire from business on April 1, 2002 and his share in the business is to becalculated as per the following terms of revaluation of assets and liabilities :Stock, Rs.20,000; Office furniture, Rs.14,250; Plant and Machinery Rs.23,530;Land and Building Rs.20,000.A provision of Rs.1,700 to be created for doubtful debts. The goodwill of the firmis valued at Rs.9,000.The continuing partners agreed to pay Rs.16,500 as cash on retirement ofMalik, to be contributed by continuing partners in the ratio of 3:2. The balancein the capital account of Malik will be treated as loan.Prepare Revaluation account, capital accounts, and Balance Sheet of thereconstituted firm.

13. Arti, Bharti and Seema are partners sharing profits in the proportion of 3:2:1and their Balance Sheet as on March 31, 2003 stood as follows :Bharti died on June 12, 2003 and according to the deed of the said partnership,her executors are entitled to be paid as under :(a) The capital to her credit at the time of her death and interest thereon @10% per annum.(b) Her proportionate share of reserve fund.(c) Her share of profits for the intervening period will be based on the salesduring that period, which were calculated as Rs.1,00,000. The rate of profitduring past three years had been 10% on sales.(d) Goodwill according to her share of profit to be calculated by taking twicethe amount of the average profit of the last three years less 20%. The profitsof the previous years were :2001 – Rs.8,2002002 – Rs.9,0002003 – Rs.9,800The investments were sold for Rs.16,200 and her executors were paid out. Passthe necessary journal entries and write the account of the executors of Bharti.

14. Nithya, Sathya and Mithya were partners sharing profits and losses in theratio of 5:3:2. Their Balance Sheet as on December 31, 2002 was as follows :Mithya dies on May 1, 2002. The agreement between the executors of Mithyaand the partners stated that :(a) Goodwill of the firm be valued at 2.1/2 times the average profits of last fouryears. The profits of four years were : in 1998, Rs.13,000; in 1999, Rs.12,000; in 2000, Rs.16,000; and in 2001, Rs.15,000.(b) The patents are to be valued at Rs.8,000, Machinery at Rs.25,000 andPremises at Rs.25,000.(c) The share of profit of Mithya should be calculated on the basis of the profitof 2002.(d) Rs.4,200 should be paid immediately and the balance should be paid in 4equal half-yearly instalments carrying interest @ 10%.Record the necessary journal entries to give effect to the above and write theexecutor’s account till the amount is fully paid. Also prepare the Balance Sheetof Nithya and Sathya as it would appear on May 1, 2002 after giving effect tothe adjustments+

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#Class 12 Accountancy

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