Odes (Horace) the inventor of the lyre; skilled in craft and cunning; and the conductor of souls to the Underworld. I.11, "Tu ne quaesieris..." – Carpe Diem! – The poet seeks to dissuade Leuconoe from giving heed to the false arts of astrologers and diviners. It is vain to inquire into the future – Let us enjoy the present, for this is all we can command. It closes with the famous line: "carpe diem, quam minimum credula postero" (Seize the day, trusting tomorrow as little as possible). I.12, "Quem virum aut heroa lyra..." – The Praises of Augustus – The poet praises
Per diem also used in contracts to specify penalty accruals. Such wording would be found in reference to the expected closing date for a real estate contract, typically compensating a seller for a buyer's lack of expedience (citation required). In addition, truck drivers have a special way of calculating a tax deduction for per diem. All drivers who are subject to USDOT hours of service are eligible. As of October 1, 2009, the per diem rate is $59 per day, and they may deduct 80% of this amount from their taxable income (Internal Revenue Code 274(n)(3)).For 2016, the per diem rate is