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Cost of goods sold (COGS) (also cost of products sold (COPS), or cost of sales [1]) is the carrying value of goods sold during a particular period. Costs are associated with particular goods using one of the several formulas, including specific identification, first-in first-out (FIFO), or average cost.
Cost of sales, also denominated "cost of goods sold" (COGS), includes variable costs and fixed costs directly related to the sale, e.g., material costs, labor, supplier profit, shipping-in costs (cost of transporting the product to the point of sale, as opposed to shipping-out costs which are not included in COGS), etc.
Cost of goods available for sale is the maximum amount of goods, or inventory, that a company can possibly sell during an accounting period. It has the formula: [ 1 ] Beginning Inventory (at the start of accounting period) + purchases (within the accounting period) + Production (within the accounting period) = cost of goods available for sale
A litter consists of the puppies born from the same pregnancy. A whelp is a newborn puppy and giving birth to dogs is called whelping. Dogs commonly give birth in a whelping box, a simple box or pen provided to the dam to help shelter and contain the puppies. A person who intentionally mates dogs to produce puppies is referred to as a dog breeder.
Pyometra is a result of hormonal and structural changes in the uterus lining. This can happen at any age, regardless of how many heat cycles have occurred or previous pregnancies (or lack thereof), although it becomes more common as the dog gets older. The main risk period for a female is for eight weeks after her peak standing heat has ended. [2]
An environmental tax, ecotax (short for ecological taxation), or green tax is a tax levied on activities which are considered to be harmful to the environment and is intended to promote environmentally friendly alternatives via economic incentives.
Ecological goods and services (EG&S) are the economical benefits (goods and services) arising from the ecological functions of ecosystems. Such benefits accrue to all living organisms, including animals and plants, rather than to humans alone. However, there is a growing recognition of the importance to society that ecological goods and ...
A female dog in her whelping box. Whelping Box with Extension Wall. A whelping box/den, also known as a nesting box, whelping den or whelping pen, is designed to protect puppies during birth (whelping) and early life by keeping them safely contained, protected from cold, and safe from the danger of crushing or smothering by the mother.