#epacts

[the-turin-project]

one of the most challenging aspects of this piece is the question of alignment. that is, how does one "set" the outer ring's position? and the same question stands for the inner ring as well.

having translated all of the text and grasped the mathematical principles behind the calculations in question, I've spent the past month mulling on the problem of alignment.

following the example given in the calendar's central inscription, I have attempted to decipher the mechanics for the year of 1746. namely, in the year 1746, Easter purportedly fell on the date of April 10. could I retrace the path that arrived at that calculation with the equations and knowledge I've gleaned from the calendar's text?

with the assistance of the Dominical letters table and the equations previously discussed, one can determine the following values (that also happen to be given by the calendar's central inscription):

the golden number of 1746 is 18 the "Dominical number" is 19* the Dominical letter is b. * while not explicitly denoted as such in the calendar's instructions, this is the term I have adopted for ease of reference. it is the number one calculates to determine the Dominical letter.

it was my initial instinct that the marker for the outer ring was meant to be aligned with the table of epacts that appears at the top of the great circle. not only is the table of epacts affixed on the great circle, but the neat grid pattern accounts for a size such as can be found with the outer circle's marker.

being rather illiterate in the complex mechanics of the religious calendar of Catholicism, I am uncertain regarding the progression of the outer circle's marker across the table of epacts; there is certainly a sequential nature implied by the structure of the table, but the details for such are contained both in this calendar's inscription of "admonitions" as well as elsewhere in literature about the Catholic calendar.

aligning the outer ring with the first instance of the Dominical letter in question—b—presumably reveals the designation of days throughout the year. however, more importantly for my purposes, the more profound discovery occurred when I also aligned the inner ring to also point at the same entry of b in the table of epacts.

the outer and inner rings aligned accordingly, one sees that the full moon in the month of April can be approximately construed* to fall on April 9. this is critical because, according to archival sources, April 9, 1746 was, indeed, a full moon, and it is what prompted April 10 to be the date of Easter for that year, as it was the first Sunday following the first full moon that occurred on or after the spring equinox (also known, for the purposes of the Church, as the ecclesiastical equinox).

* I say "approximately construed" with an abundance of caution. the physical status of the calendar exhibits signs of wear, especially as the two moving circles are made out of wood and/or paper. it is reasonable to assume that the original alignment of the circles within themselves has not been maintained through the centuries, including the exact positioning of the markers. the small discrepancy in this particular example may be evidenced in photo accompanying this post.

the image included with this post was created by me through a series of manipulations in Adobe Photoshop 2023. as previously discussed, the MSU library's own conservation lab took photographs of the deconstructed item in question. using these high resolution images of the discrete pieces, I was able to cut out and layer the images together to crudely fashion what may generously be called a virtual representation of the calendar with its two moving circles. the image depicting the base of the calendar was skewed, hence the overall skewed presentation of my digital pastiche illustrating my example.

to say that I am thrilled (and relieved!) to have made such strides in understanding such a unique and complex artefact would be a gross understatement. it's been a challenge that has tested my mettle in ways I never expected, but I'm grateful for the opportunity to handle and learn from such an intriguing piece.

armed with the mostly-success of my test datapoint with the year 1746, I plan to conduct more testing to gather more data and to better understand the process as it was intended from start to finish. I anticipate also wrestling with how solar and lunar anomalies must be accounted for, as a good deal of the calendar's "admonitions" address such exceptions. I suspect that a large part of this may be to gain a better understanding of the role of the number of epacts in a given year and what happens in "extreme" cases (i.e., when the golden number is 0, leap years, and when epacts "reset").

[nightshadesmusings]

text under the cut

I'm Still Here

Written in diminishing verse

The new moon heralds in the year’s epact And I find myself fighting to keep my pact I will uphold this promise not to act

To keep myself covered in layers of charm To come to terms with the scars and the harm The painful reminders when I look at my arm

I bear bright lines like a bolt that was stripped I fell behind when I ran and then tripped I couldn’t keep up and that’s when I ripped

Stumbling in the darkness, I tried to make a pledge But I couldn’t cope and walked out on the ledge I looked over and wondered what’s past the edge

All the mistakes I wish I could amend Now the silvery strokes of a body on the mend I’m still here, and that’s what matters in the end.

Written on January 8th, 2024

[historysurvivalguide]

Santucci’s Armillary Sphere

The largest existing armillary sphere in the world, it is crafted in exquisitely gilded metal and wood

The vertical and horizontal axes of the outer celestial sphere support a nested series of seven inner spheres, each of which traces the motion of a planet. The large central Earth, with its tilted rotational pole, Equator and tropics, is marked with the continents and seas as they were then known. Particular care has been lavished on the band on which the 12 signs of the zodiac are painted, reflecting astronomers' duty to provide astrological charts. The ensemble stands on a sculpted base, perhaps a later replacement, of four female sea creatures with bifurcated serpentine tails. Their puffed-out cheeks suggest that they signify the four cardinal winds

This enormous armillary sphere, more than 3 metres in height, was begun on 4 March 1588 and completed on 6 May 1593. It was constructed on the commission of Ferdinando I by his 'master of the Sphere', Antonio Santucci di Pomarance.

At the centre of the sphere is the terrestrial globe, surrounded by seven planetary spheres and a sphere of the fixed stars bearing the zodiac band. To these eight mobile spheres is added a ninth, known as the Primum mobile, which is fixed and bears the polar caps and the meridians of metal wire. The Medici-Lorraine arms adorn the inner surface of the two caps (Ferdinando I was married to Christine of Lorraine).

The movement of the machine was made possible by a handle which rotated an axle passing through the earth.

EPACT Catalogue Info

[agkrakow]

*ag-

Proto-Indo-European root meaning "to drive, draw out or forth, move." It forms all or part of: act; action; active; actor; actual; actuary; actuate; agency; agenda; agent; agile; agitation; agony; ambagious; ambassador; ambiguous; anagogical; antagonize; apagoge; assay; Auriga; auto-da-fe; axiom; cache; castigate; coagulate; cogent; cogitation; counteract; demagogue; embassy; epact; essay; exact; exacta; examine; exigency; exiguous; fumigation; glucagon; hypnagogic; interact; intransigent; isagoge; litigate; litigation; mitigate; mystagogue; navigate; objurgate; pedagogue; plutogogue; prodigal; protagonist; purge; react; redact; retroactive; squat; strategy; synagogue; transact; transaction; variegate. It is the hypothetical source of/evidence for its existence is provided by: Greek agein "to lead, guide, drive, carry off," agon "assembly, contest in the games," agōgos "leader," axios "worth, worthy, weighing as much;" Sanskrit ajati "drives," ajirah "moving, active;" Latin actus "a doing; a driving, impulse, a setting in motion; a part in a play;" agere "to set in motion, drive, drive forward," hence "to do, perform," agilis "nimble, quick;" Old Norse aka "to drive;" Middle Irish ag "battle."

[cixiwaylead]

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[recentlyheardcom]

Energy efficiency and claiming the §179D deduction

Author Marky Moore Published October 14, 2011 Word count 429 The §179D tax deduction came about as part of the Energy Policy Act of 2005 (EPAct). Congress wanted to incentivize the utilization of energy-efficiency components in a building to one of the following parties: The owner of the building The tenant The primary designer of an energy-efficient government building. (Architect,…

[rajukumar8926]

What is a Retail Cost Segregation Study and Why is it Important? 

A cost segregation study can be a powerful way for commercial property owners who acquire or develop real estate to maximize depreciation deductions and minimize the tax burden. Yet real estate owners, investors, and their tax advisors often overlook cost segregation studies simply because they are not familiar with how they work or what the result is.     

This blog observes the retail cost segregation study to demonstrate the benefits of accelerated depreciation on this property type.  

What is Cost Segregation?  

Cost Segregation is a commonly used strategic tax planning tool that allows companies and individuals who have constructed, purchased, expanded, or remodeled any real estate to increase cash flow by accelerating depreciation deductions and deferring federal and state income taxes.  

What is Cost Segregation in Retail?  

Cost segregation in Retail is a tax planning technique that helps retail real estate owners expedite depreciation deductions. Using this engineering-based methodology, the elements of a retail facility are identified and quantified. Then, components are reclassified into tax categories with shorter lifespans, which accelerates depreciation, postpones taxes, and raises cash flow.   

Building Type: Retail, Shopping Center  

Lised below are the Summary of Benefits and Results:  

Additional Tax Deductions in First Year- $1,391,033  

Net Present Value (NPV) Over 10 Years- $403,290  

NPV Over Remaining Life of Property- $333,248  

  Building Information  

Purchase Price of Property (less land)- $6,120,000  

Property Type- Retail Shopping Center  

Building Sq Ft- 51,600  

Entire Site Sq Ft- 168,700  

Date Acquired- July - Current Tax Year  

Federal Tax Rate- 29.6%  

State Tax Rate- 5%  

Combined Tax Rate- 34.6%  

ROI Factor- 8%  

Bonus Depreciation- 100% 

What are the commonly segregated Retail Assets?  

Among the shorter-lived 5-year assets are:    

Wallpaper  

Carpet   

Counters and Cabinets  

Window Treatments   

Paddle Fans   

Decorative Lighting  

Signage  

Mirrors  

Intercom and Sound Systems    

Fire Extinguishers   

Alarm/Security Systems   

Specialty Plumbing and Electrical Systems  

15-year land improvements with a shorter lifespan could be:    

Sidewalks     

Paved Parking Lots   

Landscaping  

What Advantages Does Retail Cost Segregation Offer?   

For every $1 million spent, a cost segregation analysis retail can generate $100K–$350K in federal tax benefits.  Engineers often accelerate 20–40% of the assets in a retail facility.   

An extra incentive known as "bonus" depreciation is available in addition to accelerated depreciation.    

A high-quality retail cost segregation study also provides the data required to support a variety of alternative tax techniques, such as Tangible Property studies, Partial Asset Dispositions, and EPAct 179D Energy-Efficiency Deductions.    

Which Retail Property Types Are Advantageous for Cost Segregation?  

A cost segregation analysis may be advantageous for a variety of retail locations, such as those that are:    

New Purchases   

Recently Built   

Before and After Renovation    

Examining look-back cost segregation may benefit properties that were put into service many years ago.  By reclassifying assets to reflect their accurate lifetimes, taxpayers can " catch up" on all the depreciation they would have received had the research been done on day one.   

Cost segregation can also be applied to retail establishments of any size:    

Tiny retail establishments that stand alone (drugstores, dollar stores, etc.)   

Retail complexes with arbitrary numbers of anchors and tenants   

Expansive standalone regional malls    

If your retail property is a suitable study candidate, your cost segregation specialist can help you make that decision.    

Cost Segregation Services and Advisors  

Every commercial property is unique. The first step to determining whether a cost segregation study retail is right for your property is to speak with an advisor about your options.  

Connect with the professionals at Capstan Tax for a Retail Cost Segregation study. 

[abrown455]

EPACT/179D LEGISLATION UPDATE

The Energy-Efficient Commercial Buildings Tax Deduction (IRC section 179D, enacted by Section 1331 of the Energy Policy Act of 2005), incentivizes energy-efficient construction for newly constructed and recently renovated commercial buildings. EPAct 179D allows taxpayers to accelerate depreciation of qualified energy-efficient commercial building property placed in service after Dec. 31, 2005 and before Jan.1, 2017.   As a glance at the calendar will confirm, it is now September 2017, and EPAct has not yet been extended.  This is disappointing, and for good reason — this extremely valuable deduction can be a real economic benefit, particularly for large properties like hotels, retail facilities, warehouses, trucking terminals, and industrial facilities. For more information kindly visit - https://capstantax.com/epact179d-legislation-update/

[the-turin-project]

as I have been learning about the historical traditions for calculating epacts, I have extracted the relevant equations. however, as one may observe, there are differing ‘techniques’ for calculating epacts. it is not immediately apparent to me which protocol the piece in question follows. once again, this will likely be resolved once I have translated the “ADMONITIONS” portion of the instructing text.

[adambrown275]

Who is eligible to claim the 179D tax deduction?

Eligibility for the 179D tax deduction depends on the role of the taxpayer in the construction or improvement process. Eligible parties may include building owners, designers, and, in some cases, tenants. It's important to understand the specific rules and requirements outlined by the Internal Revenue Service (IRS) to claim the deduction accurately. For more details visit here - https://capstantax.com/engineering-based-tax-solutions/energy-study-for-epact-179d/

[halovianed]

Wordle 790 6/6

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⬛🟨🟩⬛🟩

🟩⬛🟩🟩🟩

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🟩🟩🟩🟩🟩

words under cut

WHY ON EARTH DID I THINK OF EPACT BEFORE EXACT?????? IM GONNA KMS

[kristabella]

diptych-dial; sundial; compass-dial; volvelle

The OUTER SIDE of the UPPER LEAF of this ivory diptych dial contains, near the hinge, a windrose with a compass viewing hole. The WINDROSE is divided into four concentric sections. In the central, segmented part the cardinal points are labelled 'OR', 'M', 'OC' (the space for north is occupied by the compass viewing hole). This is surrounded by a circle engraved with 32 directions numbered from the East. Outside this are two more concentric circles: the first is labelled 'nort', 'ost', 'suid', 'west', with [star] at the intermediate directions, and the last is labelled 'S', 'nortost', 'OR', 'suidost', 'M', 'suidwest', 'OC', 'westnort', in alternating red and black colours. Fixed to the centre is a counterchanged arm. In the remaining space, a brass VOLVELLE with index, inscribed in the centre: '• DAS • IST DIE • GROSS • VR', is fixed over two concentric inscriptions on the ivory leaf below. Around a large part of its border are engraved the hours, numbered 8 to 24 with dots at the half hour. A cutout in the remaining part of the border reveals the inner circular inscription beneath, labelled 'TAG LENG' in red and numbered in black from 8 to 16. A brass index in the cutout rotates over a scale of hours engraved in the outer circle below, numbered 4 to 12 to 8 with dots at the half hour and inscribed 'VERGLEIGVNG GROS VN KLAN VR' (the last two words engraved next to the length of the day on the inner circle). The area around these circles is filled with foliate decoration in brown and a little green. The INNER SIDE of the upper leaf has, further from the hinge, a PIN GNOMON dial for the length of the day, with common hours numbered 8 to 16 in red and Italian hours numbered 14 to 24 in black. On both sides of this section are the symbols of the zodiac signs and below is the inscription 'QVANTIDAS TIEI' in alternating red and black inks. Nearer the hinge is a vertical STRING GNOMON dial, with a sun's effigy at the centre of the string attachment and foliate decoration in brown and green below. The dial, in a circle, marks common hours from VII to XII to V, with stars and dots for the half and quarter hours respectively, in alternating red and black inks. The rest of the leaf is filled with foliate decoration in brown and green. The INSIDE of the LOWER LEAF has, nearer the hinge, a COMPASS, marked 'S', 'OR', 'M', 'OC', with a fleur-de-lis for the north and a crowned serpent (the maker's mark) punched twice. Glass and needle are missing. Surrounding the compass is a STRING GNOMON dial for common hours numbered from 4 to 12 to 8, similar to that on the upper leaf, with stars and dots for the half and quarter hours, in alternating red and black inks. In the remaining part of the leaf is a gilt brass plate with a PIN GNOMON dial, engraved for 'P<OLVS> 45 G<RADUUM>' and 'DEITZS VNT WEIS • VHR •', with Italian hours from 9 to 23 and Babylonian hours from 1 to 15 juxtaposed. The rest of the space in the leaf is filled with foliate decoration in brown and green. On the OUTSIDE of the LOWER LEAF are four concentric circles of inscriptions: the two outermost contain tables of Epacts, labelled 'EPAGTA GREGORI' and 'EPAGTA IVLLIANA', starting at 17 / 7 and with the terms 'Julian' and 'Gregorian' reversed; the third contains a table with hours from 1 to 12 twice; on the fourth is a table of lunar days from 1 to 29½. At the centre was a lunar VOLVELLE, now missing. The rest of the leaf is decorated with fruits and flowers and there are four bun feet. Two catches keep the dial closed when not in use and one catch is used to keep the dial vertical when used.

Producer name Workshop of: Hans Tucher (II or III)

Production date 1585-1595 (ca. 1590) (ca. 1590)

Production placeMade in: Nuremberg

Europe: Germany: Bavaria (state): Mittelfranken (region): Nuremberg

DimensionsHeight: 

Height: 15 millimetres Length: Length: 117 millimetres Width: Width: 58 millimetres

This ivory diptych dial is a typical product of the Tucher workshop. As in many Tucher instruments, the table of epacts on the lower leaf has the terms 'Julian' and 'Gregorian' reversed and starts with 17 / 7 instead of 28 / 8.

[datasoong47]

So, during the discussions that lead to the Gregorian calendar reform, one proposal for the new leap year rule was to replace the traditional 4-year cycle with a 33-year cycle, in which 8 years would be leap years, namely the 4th, 8th, 12th, 16th, 20th, 24th, 28th, and 32nd year out of each 33-year period. Thus, each leap year would normally be 4 years after the previous, but occasionally 5 years (most recently, had this been adopted, between the years 2012 and 2017)

This has some technical advantages over the 400-year cycle adopted in the Gregorian calendar. For one, 365 8/33 days is a closer approximation of the tropical year than 365 97/400 (although the difference is very small - only 1/13,200 of a day!). Secondly, because it's on a much shorter cycle, there is less long-term variation in the date of the equinox. There would also be an interesting symbolism appropriate for a Christian-based calendar, in that traditionally, Jesus was said to have lived 33 years on Earth

Now, calculating which leap year would be a leap year is a bit more complicated with that system than the Gregorian calendar's rule, but not as complicated as it sounds, as there's actually a useful shortcut. Add the century part of the year (that is, the year minus the last two digits) to the last two digits of the year, e.g., for the current year that would be 20 + 22 = 42. If that number is more than 33, then subtract 33. Repeat if needed. So, in the case of the current year, 42-33 = 9. If the resulting number is a multiple of 4, then it's a leap year, otherwise it is a non-leap year. Thus, 2022 is not a leap year in this system, but 2021 would be. This works because 100 is one more than a multiple of 33

One major problem with that rule would've been that it would make conversion between the Julian calendar and this reformed calendar much more onerous, since in *most* years the two calendars' leap years do not correspond (the most recent period in which they would've aligned would be 1984 - 2012 inclusive). For the actual Gregorian calendar, the number of days that it differs from the Julian calendar changes only in years that are multiples of 100 and not of 400 (that is, the years that are common in the Gregorian but leap in the Julian), thus for the period 1900 - 2099 we have a fixed 13-day difference, for example. During the lengthy period in which some countries used the Julian calendar and others used the Gregorian calendar, this would've been a major headache. It would also have made the Epact system adopted for Easter calculations significantly more complicated, which, considering that the impetus for the reform was to keep Easter in alignment with the moon and the Spring equinox, was a significant issue

Also, ultimately, the reformers were approaching the issue for a fundamentally conservative perspective, keeping as much of the Julian calendar intact as possible, and thus, in the end, they only tweaked the leap year rule and the epact system adopted boils down to an automatically self-adjusting version of the old Golden Number system. The removal of 10 days was a fairly drastic step, but it was seen as a necessary one, as the alternative would've been to move the official date of the spring equinox, and thus the range of possible Easter dates, back 10 days, disrupting the relationship between movable and fixed festivals, so dropping 10 days was a one-time major disruption, preventing a permanent rearrangement

Ultimately, the rule adopted was probably better. It's certainly easier to calculate, even with the shortcut mentioned above, making the Gregorian rule quicker to work out. The couple of days that the equinox can vary within under the Gregorian calendar is really not that significant, so I would say that it's an acceptable compromise to simplicity. And importantly, since there was a very lengthy transitional period where both the older Julian calendar and the newer Gregorian calendar were used in different parts of Europe, the fact that conversion between the Gregorian and Julian calendars is easy is no small matter. Still, it's a really interesting alternative

[synchronmurmurs]

Do you smoke pot? I've submitted to you before and I find that I always get my best inspiration (especially for horny vergil scenarios >:3) after I've ripped a bowl You mentioned about how you had some good ideas going and then you forgot to write them down and they were gone the next day and I felt that cause if I wait too long after my stony epiphany I'll pass out and it'll be gone forever and it sucks cause I know it was some good lemons BRING BACK LEMONS

HAHAHA I don’t, no, although I’ve always wondered what it would be like, I’m ngl. But I feel like me, on social media, with the cosy little following I have here, would be a disaster waiting to happen sdlkjfh.

“Y’ALL WANT SOM EPACT SPOILERS I GOT SOM EPACT SPILERS SO LISTEN UP–”

Something like that 🤣🤣

Also trends always happen in cycles, maybe the ol’ citrus rating system and nostalgic lil’ R&R!!!!!!!!!!!!! ^.^;; moments will come back. Because I mean if you think about it, the range of cursed emoji are just the new rage faces. 😏

[cixiwaylead]

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[achillbreezeandbreakingwaves]

Heralding by @achillbreezeandbreakingwaves​

(Going for a bit of a tarot look this time)

Sources from The New York Public Library

Since Tumblr now doesn’t posts with allow external links to show up in search, here are the titles for the source images are after the jump:

“A Muezzin from the Tower of Darkness cries”

“Up from Earth's Centre through the seventh Gate “

“Hemisphaerivm australe charactervm coelestivm.”

“ Chart of the decemnovenale cycle, the cycle of epacts, and the cycle of the "claves.”