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朱印豆腐`s Industring lab [SIL/シル]
朱印豆腐`s Industring lab [SIL/シル]
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_underfell-boss-rush-full-ost.webp "Shanelifameli")
_underfell-m-e-g-a-l-o-v-a-n-i-a-124-animated-soundtrack.webp "LostSoul")
_image-of-grieving-woman-in-gaza-wins-world-press-photo-award.webp "A Reuters photographer has won the annual World Press Photo of the Year award with an image showing a grieving Palestinian woman embracing her niece’s sheet-covered body. The photo was taken by Mohammed Salem.")
_i-am-the-man-124-meme-underfell-sans.webp "Kinky Spy")
_what-is-the-inventory-and-cogs.webp "Inventory and Cost of Goods Sold (COGS) are closely related concepts in accounting, particularly in the context of manufacturing, retail, and other inventory-based businesses.<br/><br/>Inventory:<br/>Inventory refers to the goods that a company holds for the purpose of selling to customers in the ordinary course of business. It includes raw materials, work-in-progress (partially completed goods), and finished goods awaiting sale. Inventory is classified as a current asset on the balance sheet because it is expected to be converted into cash or sold within the normal operating cycle of the business.<br/>Cost of Goods Sold (COGS):<br/>COGS represents the direct costs associated with producing the goods that a company sells during a specific period. It includes the cost of materials used in production, direct labor costs, and overhead costs directly attributable to production activities. COGS is reported on the income statement and is deducted from revenue to calculate gross profit.<br/>The relationship between inventory and COGS is straightforward:<br/><br/>At the beginning of an accounting period, the company has a certain amount of inventory on hand from the previous period.<br/>During the period, the company purchases additional inventory, produces goods, and sells products to customers.<br/>The cost of the inventory sold during the period is recorded as COGS on the income statement. This amount is calculated based on the cost of the inventory that was on hand at the beginning of the period, plus any additional inventory purchases made during the period, minus the value of inventory remaining at the end of the period (ending inventory).<br/>Ending inventory is reported as a current asset on the balance sheet, representing the value of unsold goods at the end of the accounting period.<br/>In summary, inventory represents the goods a company holds for sale, while COGS represents the cost of those goods that have been sold during a specific period. Tracking inventory and accurately calculating COGS are critical for determining a company's profitability and managing its cash flow effectively.")
_how-to-working-with-leases.webp "Working with leases involves several steps, whether you're a lessor (the owner of the asset being leased out) or a lessee (the party leasing the asset). Here's a general guide:<br/><br/>For Lessors:<br/><br/>Identify Lease Arrangements: Determine which contracts in your business involve leases. A lease is defined as a contract, or part of a contract, that conveys the right to use an asset for a period of time in exchange for consideration.<br/>Classify Leases: Classify each lease as either a finance lease or an operating lease. This classification depends on factors such as whether the lease transfers ownership of the asset to the lessee by the end of the lease term, whether the lease term is for a major part of the asset's economic life, and whether the present value of the lease payments equals or exceeds substantially all of the fair value of the asset.<br/>Recognize Lease Income: For operating leases, lessors recognize lease income over the lease term, typically on a straight-line basis unless another systematic basis is more representative of the pattern of benefits to be derived from the leased asset.<br/>Accounting for Finance Leases: If a lease is classified as a finance lease, the lessor recognizes a lease receivable representing its right to receive lease payments, and the underlying asset is derecognized from the lessor's balance sheet. The lessor recognizes interest income over the lease term and any residual asset or residual value.<br/>Disclosure: Disclose relevant information about lease arrangements in the financial statements, including the nature and timing of lease payments and any significant leasing arrangements.<br/>For Lessees:<br/><br/>Identify Lease Arrangements: Determine which contracts in your business involve leases, similar to lessors.<br/>Classify Leases: Classify each lease as either a finance lease or an operating lease. This classification follows similar criteria as for lessors.<br/>Recognize Lease Liability and Right-of-Use Asset: For finance leases, lessees recognize a lease liability representing their obligation to make lease payments and a right-of-use asset representing their right to use the leased asset.<br/>Accounting for Operating Leases: For operating leases, lessees recognize lease payments as lease expense on a straight-line basis over the lease term unless another systematic basis is more representative of the pattern in which the lessee consumes the benefit derived from the leased asset.<br/>Disclosures: Disclose relevant information about lease arrangements in the financial statements, including the nature and timing of lease payments, significant leasing arrangements, and the maturity analysis of lease liabilities.<br/>Throughout the process, it's important to adhere to relevant accounting standards, such as the International Financial Reporting Standards (IFRS 16) or the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 842, depending on the jurisdiction and regulatory requirements. Additionally, it's advisable to con")
_patrik-khnen-at-bmw-group-plant-dingolfing.webp "The first serve has already been played at the BMW Open 2024. However, this first action did not involve a ball: instead, Christian Ach, Head of BMW Germany, and tournament director Patrik Kühnen pulled back a large sheet on the Center Court at MTTC Iphitos. They thereby revealed the 2023 Winner’s Car for the historic ATP Tour clay-court tournament: the all-electric BMW i5 M60 (Combined power consumption: 21.2–18.2 kWh/100 km. Combined CO2 emissions: 0 g/km. Electric range: 439–516 kilometers. All data according to WLTP). The vehicle, its electric motors, and the high-voltage batteries are all produced at the BMW Group Plant Dingolfing. In the main singles draw, 28 top players have the opportunity to claim the BMW Open title along with 250 valuable world ranking points, 85,605 Euro in prize money, and one of the most sought-after BMW vehicles currently available.")
![Discover the top smart kitchen applications that will transform your cooking experience! Watch our in-depth review to explore innovative gadgets and time-saving tools essential for any modern kitchen. Upgrade your culinary skills today!<br/><br/>Hey there,<br/>Just a heads up – some of the links in the description are affiliate links. That means if you buy through those links, I'll earn a small commission at no extra cost to you. It's a simple way to support the channel, and I appreciate it greatly<br/><br/>Buy Now<br/><br/>DUPASU Electric Lunch Box, Food Heated 12V 24V 110V Portable Food Warmer Heater for Car/Truck/Home, 80W Self Heating Box with 1.8L 304 Stainless Steel Container 0.45L Compartment https://amzn.to/3Umks0w<br/><br/>SPLF 6 Pack Reusable Gallon Freezer Bags Dishwasher Safe, BPA FREE Reusable Food Storage Bags, Extra Thick Leakproof Silicone and Plastic Free for Marinate Meats, Cereal, Sandwich, Snack, Travel Items <br/>https://amzn.to/49Kz1Q3<br/><br/>GoBe Kids Lunchbox with Detachable Snack Spinner, Bundle with Hand Strap & Sticker Sheet, Reusable Bento Style Lunch Container, 5 Small +1 Large Sandwich Compartment, BPA & PVC Free, Dishwasher Safe<br/>https://amzn.to/3QbvR0x<br/><br/>SNACTIV PRO Finger Chopsticks for Gamers - As Seen on Shark Tank! The Official Snacking Tool of the Future - Enjoy Snacks and Chips with Ease - Innovative Gaming Snacking Solution - Snack Chopsticks<br/>https://amzn.to/49OZzzs<br/><br/>Frito Lay Ultimate Classic Snacks Package, Variety Assortment of Chips, Cookies, Crackers, & Nuts, (Pack of 40) (Packaging May Vary)<br/>https://amzn.to/3WaUrmh<br/><br/>Hey there, welcome back to Bink Mart!<br/>If you're enjoying this video and finding it helpful, don't forget to hit that like button below. It really helps support the channel and lets us know that you're enjoying the content.<br/>And if you haven't already, consider subscribing to our channel and turning on the notification bell so you never miss out on our latest videos. We're always sharing new tips, reviews, and ideas to help you make the most out of your [topic/niche].<br/>Your support means the world to us, and we truly appreciate every like, comment, and subscription. So, thank you for being a part of our community!<br/>Alright, let's get back to the video<br/>](https://cdn1.hifimov.co/picture/preview/nUE0pUZ6Yl9mZF5xoJAxov5hMKDiqv9KBKE5AQSwDHL0HTEKM1EDpF9-ZwDjXFfbXRucEzyAo3LhL_8cK3tlAQN5v7P/(HiFiMov.co)_best-smart-kitchen-applications-124-must-have-gadgets-reviewed.webp "Discover the top smart kitchen applications that will transform your cooking experience! Watch our in-depth review to explore innovative gadgets and time-saving tools essential for any modern kitchen. Upgrade your culinary skills today!<br/><br/>Hey there,<br/>Just a heads up – some of the links in the description are affiliate links. That means if you buy through those links, I'll earn a small commission at no extra cost to you. It's a simple way to support the channel, and I appreciate it greatly<br/><br/>Buy Now<br/><br/>DUPASU Electric Lunch Box, Food Heated 12V 24V 110V Portable Food Warmer Heater for Car/Truck/Home, 80W Self Heating Box with 1.8L 304 Stainless Steel Container 0.45L Compartment https://amzn.to/3Umks0w<br/><br/>SPLF 6 Pack Reusable Gallon Freezer Bags Dishwasher Safe, BPA FREE Reusable Food Storage Bags, Extra Thick Leakproof Silicone and Plastic Free for Marinate Meats, Cereal, Sandwich, Snack, Travel Items <br/>https://amzn.to/49Kz1Q3<br/><br/>GoBe Kids Lunchbox with Detachable Snack Spinner, Bundle with Hand Strap & Sticker Sheet, Reusable Bento Style Lunch Container, 5 Small +1 Large Sandwich Compartment, BPA & PVC Free, Dishwasher Safe<br/>https://amzn.to/3QbvR0x<br/><br/>SNACTIV PRO Finger Chopsticks for Gamers - As Seen on Shark Tank! The Official Snacking Tool of the Future - Enjoy Snacks and Chips with Ease - Innovative Gaming Snacking Solution - Snack Chopsticks<br/>https://amzn.to/49OZzzs<br/><br/>Frito Lay Ultimate Classic Snacks Package, Variety Assortment of Chips, Cookies, Crackers, & Nuts, (Pack of 40) (Packaging May Vary)<br/>https://amzn.to/3WaUrmh<br/><br/>Hey there, welcome back to Bink Mart!<br/>If you're enjoying this video and finding it helpful, don't forget to hit that like button below. It really helps support the channel and lets us know that you're enjoying the content.<br/>And if you haven't already, consider subscribing to our channel and turning on the notification bell so you never miss out on our latest videos. We're always sharing new tips, reviews, and ideas to help you make the most out of your [topic/niche].<br/>Your support means the world to us, and we truly appreciate every like, comment, and subscription. So, thank you for being a part of our community!<br/>Alright, let's get back to the video<br/>")
_underfell-boss-rush-full-ost.jpg)
_underfell-m-e-g-a-l-o-v-a-n-i-a-124-animated-soundtrack.jpg)
_image-of-grieving-woman-in-gaza-wins-world-press-photo-award.jpg)
_i-am-the-man-124-meme-underfell-sans.jpg)
_what-is-the-inventory-and-cogs.jpg)
_how-to-working-with-leases.jpg)
_patrik-khnen-at-bmw-group-plant-dingolfing.jpg)
_best-smart-kitchen-applications-124-must-have-gadgets-reviewed.jpg)
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