In that sense, the COG
or Schwerpunkt (point of effort) becomes an idea more than something physical which can be dominated through the use of force alone.
In March 2009, the IRS released an Industry Director Directive (LMSB 04-0209-004) in which the IRS Large and Mid-Size Business Division provided an acceptable method of allocating and apportioning prior-period compensation expenses (safe-harbor allocation method) that are not treated as part of COGS
. In the directive, the IRS said it would not challenge taxpayers that apply that method.
After clarifying the relationships between strategic COGs
and strategies, the paper now discusses how to affect the adversary's COGs
of Alexander the Great, Gustavus Adolphus, Charles XII of Sweden, and Frederick the Great, for instance, resided in their respective armies.
responded by opening and permitting blood to flow to the lungs.
In response to questions from CoGS
members while presenting the motion, Jones said that the title of archbishop is "intended to be a way to signify...important status." The NIAB would not have the same role as the Anglican Church of Canada's metropolitans, who oversee episcopal provinces.
Marijuana dispensary owners may, however, reduce their gross sales by COGS
, defined as:
JP 5-0 states that planners should analyze COGs
within a framework of three critical factors: critical capabilities, critical requirements, and critical vulnerabilities.
In no instance will COGS
for franchise tax reporting purposes equal the amount used for federal income tax reporting purposes or for financial accounting purposes.
Definition (5) simply defines COGs
as sources of strength.
FINANCIAL RATIOS In an earlier survey of public companies (Soft*letter, 12/15/87), we noted that software companies typically spend about 18% of their net revenues on COGS
(cost of goods sold).
Peter Wall, dean of the diocese of Niagara and chair of the General Synod Planning Committee, announced the committee was proposing the theme in a presentation to Council of General Synod (CoGS
) June 3.