Tag

Sound Recording

All articles tagged with #sound recording

tax-policy1 day ago

IRS expands 100% bonus depreciation under One, Big, Beautiful Bill, adds sound-recording eligibility

Treasury and the IRS issue Notice 2026-11 establishing a permanent 100% first-year depreciation deduction for qualifying property acquired after Jan 19, 2025 under the One, Big, Beautiful Bill, with interim guidance that taxpayers may rely on existing rules. The notice also outlines elections to claim 40% (60% for some longer production properties or certain aircraft) instead of 100%, to deduct for specified plants, and to treat certain components of larger self-constructed property as eligible; taxpayers may also choose not to deduct for a qualified sound recording production. For sound recordings added by the OBBB, a production may qualify for the deduction if it commences in a taxable year ending after July 4, 2025, with acquisition timing deemed to occur when principal recording commences and placement in service at initial release or broadcast.

environment2 years ago

Eerie Recordings Capture World's Largest Living Organism's Haunting Sounds

Recordings of Pando, the world's largest living organism, have captured the haunting sounds of a million leaves vibrating through its roots. Pando, a forest made up of a single male quaking aspen tree with 47,000 stems, has been growing for possibly 12,000 years. Sound artist Jeff Rice placed a hydrophone inside the tree's roots and captured the vibrations, revealing the potential for using sound to study Pando's hydraulic system. The recordings also highlight the interconnectedness of Pando's root system. However, concerns remain about the deterioration of this ancient tree due to human activities, emphasizing the need to appreciate and understand its secrets while it still exists.

nature2 years ago

"Therapeutic Benefits of Listening to Underground Sounds from Earth's Largest Organism"

Sound designer Jeff Rice recorded the sounds of Pando, the largest organism on Earth consisting of about 40,000 genetically identical trees connected by the same root system. Rice used a hydrophone to capture the deep, soothing rumbling sound of the tree's vast root system during a thunderstorm. Listening to nature sounds has been found to have mood-boosting, pain-relieving, and stress-reducing effects, and Rice's recordings of Pando could have immense potential for exploring the inner workings of the tree's hidden hydraulic system, root depth, insect colonies, and much more.

environment2 years ago

Eerie Recordings of World's Largest Living Thing Unveiled.

Sound artist Jeff Rice has recorded the sounds of Pando, the world's largest living organism, using a hydrophone placed inside a hollow at the base of a branch and threaded down to the tree's roots. The recordings captured the eerie low rumbling of millions of leaves in the forest, vibrating the tree and passing down through the branches, down into the earth. Pando, a forest made of a single tree with 47,000 stems sprouting from a shared root system over 100 acres of Utah, is deteriorating due to human activities, leaving researchers concerned that Pando's days and all the forest life it supports are numbered.

science2 years ago

Listening in on Pando, the giant tree of the forest.

Sound artist Jeff Rice has recorded the sound of Pando, one of the largest life forms on the planet, which is a quaking aspen tree in Utah that spans 80 football fields and weighs some 6,000 tons. Rice attached little contact microphones to individual leaves and captured the sound of the leaves fluttering in the wind, as well as the tree-wide vibration during a thunderstorm. The recordings offer a sonic snapshot of this leviathan at this moment in time and could be used to map Pando's labyrinth of roots.