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Cake day: June 9th, 2023

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  • The 2017 tax bill that the Republicans rammed through had a time bomb in it for software developers. Starting in 2022, companies could no longer expense R&D costs, and instead had to amortize them over 5 years. This has led to massive tax bills in 2023 for companies. I have no doubt that this is another major factor in the recent tech layoffs.

    Take an imaginary bootstrapped software business called “Acme Corp.” This company generates $1,000,000 of revenue per year running a SaaS service. It employs five engineers, and pays each $200,000. That is $1,000,000 paid in labor costs. For simplicity, we omit other costs like servers and hosting, even though those costs can also fall under the new R&D rules, and have to be amortized. So, how much taxable profit does this company make?

    In 2021, the answer would be zero profit. In 2022, the answer was $900,000 in profits(!!)

    https://newsletter.pragmaticengineer.com/p/the-pulse-will-us-companies-hire




  • This paper describes the paradigm in detail, they’re called Orthodox File Managers.

    I learned Norton Commander way back in the 90s, then moved to Midnight Commander, and it’s still a key part of my toolset. Using the keyboard in a hybrid shell / tree view mode is still the single most efficient way I’ve found to manage files. Need to find files under a subdirectory? Press F7. Need to move an entire directory somewhere else? cd to it, then press F6. Want to move all the pdf files under a subdirectory somewhere? Use the find dialog, then move the search results. No mouse/trackpad needed, everything is at your fingertips.