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She buys machines A and B for 10 each, and later buys machines C and D for 12 each. All the machines are the same, but they have serial numbers. Jane sells machines A and C for 20 each. Her cost of goods sold depends on her inventory method. Under specific identification, the cost of goods sold is 10 + 12, the particular costs of machines A and C.
[10] [11] [n 2] In commodity markets, animals and animal products are classified as soft commodities, along with goods such as coffee and sugar, because they are grown, as opposed to hard commodities, such as gold and copper, which are mined. [12] [n 3] Researchers identify viewing animals as commodities by humans as a manifestation of ...
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.
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.
Effluent in the artificial sense is in general considered to be water pollution, such as the outflow from a sewage treatment facility or an industrial wastewater discharge. An effluent sump pump , for instance, pumps waste from toilets installed below a main sewage line.
As of 2018, there are around 470 million pet dogs and around 370 million pet cats. [8] [better source needed] Given the carnivorous diets fed to many pets (especially cats and dogs), involving the consumption of an estimated fifth of the world's meat and fish, the impact of pet-food production on climate change, land-use and other environmental impacts becomes an issue.
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]
The Urban Waste Water Treatment Directive (full title "Council Directive 91/271/EEC of 21 May 1991 concerning urban waste-water treatment") is a European Union directive regarding urban wastewater collection, wastewater treatment and its discharge, as well as the treatment and discharge of "waste water from certain industrial sectors".