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These costs are treated as an expense in the period the business recognizes income from sale of the goods. [4] Determining costs requires keeping records of goods or materials purchased and any discounts on such purchase. In addition, if the goods are modified, [5] the business must determine the costs incurred in modifying the goods. Such ...
Garage sale in northern California Diverse items bought at a moving sale held in Boise, Idaho. A garage sale (also known as a yard sale, tag sale, moving sale and by many other names [1]) is an informal event for the sale of used goods by private individuals, in which sellers are not required to obtain business licenses or collect sales tax (though, in some jurisdictions, a permit may be ...
The combination stair is a T-shaped compromise design popular in the nineteenth century that was found in some moderate-sized houses. [1] In this design, both the formal front stair and the utilitarian back stair ran to a common intermediate landing. [2] One common stair then extended from this intermediate landing to the second floor of the house.
A stair flight is a run of stairs or steps between landings. A stairwell is a compartment extending vertically through a building in which stairs are placed. A stair hall is the stairs, landings, hallways, or other portions of the public hall through which it is necessary to pass when going from the entrance floor to the other floors of a building.
Good lighting is important in a staircase so users see where they are going and to prevent falls. [6] There is often a window on the wall to let in daylight.In many cases, indoor stairs are placed far inside the building structure, and it is often not easy to get access to a wall on the outside where it would be natural to have a regular window for letting daylight in.
Basis (or cost basis), as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation. When a property is sold, the taxpayer pays/(saves) taxes on a capital gain /(loss) that equals the amount realized on the sale minus the sold property's basis.
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