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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.
Compared with concrete or wood, a stainless steel gutter will undergo non-negligible cycles of thermal expansion and contraction as the temperature changes; if allowance for this movement is not made during installation, there will be a potential for deformation of the gutter, which may lead to improper drainage of the gutter system.
[3] [4] Most municipal storm sewer systems discharge untreated stormwater to streams, rivers, and bays. This excess water can also make its way into people's properties through basement backups and seepage through building wall and floors. Urban runoff can be a major source of urban flooding and water pollution in urban communities worldwide.
Average cost method is a method of accounting which assumes that the cost of inventory is based on the average cost of the goods available for sale during the period. [1] The average cost is computed by dividing the total cost of goods available for sale by the total units available for sale.
Urban flooding is the inundation of land or property in cities or other built environment, caused by rainfall or coastal storm surges overwhelming the capacity of drainage systems, such as storm sewers. Urban flooding can occur regardless of whether or not affected communities are located within designated floodplains or near any body of water. [1]
Retention ponds such as this one in Dunfermline, Scotland, are considered components of a sustainable drainage system. Sustainable drainage systems (also known as SuDS, [1] SUDS, [2] [3] or sustainable urban drainage systems [4]) are a collection of water management practices that aim to align modern drainage systems with natural water processes and are part of a larger green infrastructure ...
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Drainage has undergone a large-scale environmental review in the recent past [when?] in the United Kingdom. Sustainable urban drainage systems (SUDS) are designed to encourage contractors to install drainage system that more closely mimic the natural flow of water in nature. Since 2010 local and neighbourhood planning in the UK is required by ...