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The Cayman Turtle Centre [1] is a conservation facility and tourist attraction located in the district of West Bay in Grand Cayman, Cayman Islands.First established in 1968 as "Mariculture Ltd" and later called "Cayman Turtle Farm" by a group of American and British investors, the facility was initially used to breed the endangered green sea turtle for commercial purposes.
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.
where DII is days in inventory and COGS is cost of goods sold. The average inventory is the average of inventory levels at the beginning and end of an accounting period, and COGS/day is calculated by dividing the total cost of goods sold per year by the number of days in the accounting period, generally 365 days. [3]
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.
A popular legend attributes the tax-free status to the heroic acts of the inhabitants during a maritime tragedy in 1794, often referred to as "Wreck of the Ten Sails". [9] The wreck involved nine British merchant vessels and their naval escort, the frigate HMS Convert, that ran aground on the reefs off Grand Cayman.
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
Grand Cayman is the largest of the three Cayman Islands and the location of the territory's capital, George Town. In relation to the other two Cayman Islands, it is approximately 75 miles (121 km) southwest of Little Cayman and 90 miles (145 km) southwest of Cayman Brac. Location of Grand Cayman (circled), south of Cuba and the Florida peninsula
The Cayman Turtle Farm is a 23-acre marine park [36] that operates in the West Bay district of Cayman Islands. They raise green sea turtles, primarily for their meat, a traditional food in Caymanian culture which was increasingly scarce in the wild. The farm, established in 1968, can produce more than 1800 turtles a year, but some of the farmed ...