Carpe diem will someday die. It is medieval Latin, dating to 1287. Related but distinct is the expression "memento mori" (remember that you are mortal) which carries some of the same connotation as . For Horace, mindfulness of our own mortality is key in making us realize the importance of the moment. "Remember that you are mortal, so seize the day." Over time the phrase also came to be associated with penitence, as suggested in many vanitas paintings. Today many listeners will take the two phrases as representing almost opposite approaches, with urging us to savour life and urging us to resist
Per diem diem paid under an accountable plan is required, the substantiated portion of the per diem is listed separately from taxable income, under 'Misc. non-taxable'. Per diem payments made to employees under a non-accountable plan or paid under an accountable plan but not substantiated are included in Box 1 of the W-2 as taxable income. "(Please see IRS Publications for instructions for Forms W-2 and W-3.)" "Per diem" is understood to include the additional expenses incurred living away from home—basically having two residences. The GSA establishes per diem rates for hotels "based upon contractor-provided average daily rate (ADR) data of fire-safe