![]() Lichtenburg was established in 1873 by Commandant H.A. ![]() Lichtenburg has a steppe climate ( Köppen climate classification BSk). As a result of natural water resources and wide-open spaces it has a natural charm and is a true oasis in an otherwise slightly arid North West Province. Frost occurs in winter but the days are pleasantly sunny. It lies 1,459 metres (4,787 ft) above sea level. Lichtenburg is situated approximately 230 kilometres (140 mi) west of Johannesburg on the main route to Mmabatho. Within an 80-kilometre (50 mi) radius of Lichtenburg there are four major cement producers, which creates opportunities for long-distance transport and related businesses. Another major economic activity is the production of cement. Lichtenburg lies in the heart of the maize triangle, which is the main maize growing area in South Africa. The main economic activity is the production of maize (corn) and meat. The resulting diamond rush lasted ten years. On the 13 March 1926, Jacobus Voorendyk, discovered a diamond on his family farm and within 12 months there were 108,000 fortune seekers on the scene. The town was established in 1873 and was named by Transvaal President Thomas François Burgers as Lichtenburg (Town of Light). It is the administrative centre of Ditsobotla Local Municipality. It's just a shame that while it ultimately proves to be something of an excavated treasure, Diamond Rush's flaws mean it doesn't shine as brightly as it might do.Lichtenburg ( Dutch pronunciation: ) is a town situated in North West Province, South Africa. There's no doubt playing it beats being stuck in a ditch in Kent digging up old animal bones for a living. If you're not made of such stern stuff, you might be left feeling disappointed. And suddenly you're getting, well, a rush.Īnd that is the key with Diamond Rush: if you persevere and you're up for the challenge, you'll be fulfilled. Later on, the environments become more varied, as do the tools you collect, and the puzzles you're asked to solve more fiendish and also more thrilling. It's another old-fashioned trick, leaving some of the best action to the end, and as a result it's all the more rewarding to have made it there. The further you go, the more there is to do. There is a trade off, however, in the level of variety packed into the game. If you've not played thoroughly, you won't get out of the first area unless you have happened to collect enough of the rarer, hidden red jewels. It can make the game fairly wretched, even in its early stages. There's no leeway for mistakes and you're often forced to reset the area (costing you a life) to have another go. This proves more frustrating than, say, thinking your digging implements have struck buried booty when in fact you've unearthed a disused shopping trolley, and it often makes Diamond Rush feel more old-fashioned than it should. ![]() Or maybe that should be trail and error, because every path you're supposed to follow in the level, and every sub-room in each level, has a single and fixed way to be solved. What rocks can you push out the way or let fall so you can access the jewels and make sure you still have a clear path to progress?Īt first this provides a taxing but lightweight challenge, but unfortunately it irritates after a while thanks to its trial and error nature. This is the bulk of the game, and it requires forethought and calculation. ![]() And we mean a lot puzzles and trapped jewels require you to push them out of the way, and quickly move aside when perilous stacks prepare to tumble on you, killing you and sending you back to the start of the area you've just entered. Diamond Rush demands you think about what you're doing as you fill the boots of a plucky tomb-trawler, searching for gems and dodging falling rocks. Speeding might be exaggerating, however, because despite the Rush in the title, this game is an action-puzzler. What's that, you say? In reality archaeology involves squatting in a ditch, lightly brushing the dirt from almost-fossilised drink cans and decaying plastic bags of yore? We don't believe you, especially when a game like Diamond Rush refuses to dispel the myth of epic heroic characters speeding across the globe for deliciously valuable treasures. Is there a more exciting profession? Indiana Jones, Lara Croft: these famous adventurers do nothing but run around all day, collecting precious artefacts from perilous subterranean lairs and fighting mythical monsters. ![]()
0 Comments
![]() ![]() In addition to the four ligands, sulfur also has one lone pair in this molecule. In the molecule SF 4, for example, the central sulfur atom has four ligands the coordination number of sulfur is four. The steric number of a central atom in a molecule is the number of atoms bonded to that central atom, called its coordination number, plus the number of lone pairs of valence electrons on the central atom. ![]() Steric number Sulfur tetrafluoride has a steric number of 5. For example, five balloons tied together adopt the trigonal bipyramidal geometry, just as do the five bonding pairs of a PCl 5 molecule. Through handling, balloons acquire a slight surface electrostatic charge that results in the adoption of roughly the same geometries when they are tied together at their stems as the corresponding number of electron pairs. : 410–417Īs a tool in predicting the geometry adopted with a given number of electron pairs, an often used physical demonstration of the principle of minimal electron pair repulsion utilizes inflated balloons. Likewise, for 4 electron pairs, the optimal arrangement is tetrahedral. ![]() Therefore, the predicted geometry is trigonal. If there are 3 electron pairs surrounding the central atom, their repulsion is minimized by placing them at the vertices of an equilateral triangle centered on the atom. Therefore, the central atom is predicted to adopt a linear geometry. For example, when there are two electron pairs surrounding the central atom, their mutual repulsion is minimal when they lie at opposite poles of the sphere. : 410–417 The number of electron pairs (or groups), therefore, determines the overall geometry that they will adopt. The electron pairs (or groups if multiple bonds are present) are assumed to lie on the surface of a sphere centered on the central atom and tend to occupy positions that minimize their mutual repulsions by maximizing the distance between them. The sum of the number of atoms bonded to a central atom and the number of lone pairs formed by its nonbonding valence electrons is known as the central atom's steric number. : 410–417 In VSEPR theory, a double bond or triple bond is treated as a single bonding group. The number of electron pairs in the valence shell of a central atom is determined after drawing the Lewis structure of the molecule, and expanding it to show all bonding groups and lone pairs of electrons. : 416 The geometry of the central atoms and their non-bonding electron pairs in turn determine the geometry of the larger whole molecule. : 398 For example in the molecule methyl isocyanate (H 3C-N=C=O), the two carbons and one nitrogen are central atoms, and the three hydrogens and one oxygen are terminal atoms. A central atom is defined in this theory as an atom which is bonded to two or more other atoms, while a terminal atom is bonded to only one other atom. VSEPR theory is used to predict the arrangement of electron pairs around central atoms in molecules, especially simple and symmetric molecules. In 1957, Ronald Gillespie and Ronald Sydney Nyholm of University College London refined this concept into a more detailed theory, capable of choosing between various alternative geometries. The idea of a correlation between molecular geometry and number of valence electron pairs (both shared and unshared pairs) was originally proposed in 1939 by Ryutaro Tsuchida in Japan, and was independently presented in a Bakerian Lecture in 1940 by Nevil Sidgwick and Herbert Powell of the University of Oxford. Such quantum chemical topology (QCT) methods include the electron localization function (ELF) and the quantum theory of atoms in molecules (AIM or QTAIM). The insights of VSEPR theory are derived from topological analysis of the electron density of molecules. Gillespie has emphasized that the electron-electron repulsion due to the Pauli exclusion principle is more important in determining molecular geometry than the electrostatic repulsion. Therefore, the VSEPR-predicted molecular geometry of a molecule is the one that has as little of this repulsion as possible. The greater the repulsion, the higher in energy (less stable) the molecule is. The premise of VSEPR is that the valence electron pairs surrounding an atom tend to repel each other. It is also named the Gillespie-Nyholm theory after its two main developers, Ronald Gillespie and Ronald Nyholm. Valence shell electron pair repulsion ( VSEPR) theory ( / ˈ v ɛ s p ər, v ə ˈ s ɛ p ər/ VESP-ər, : 410 və- SEP-ər ) is a model used in chemistry to predict the geometry of individual molecules from the number of electron pairs surrounding their central atoms. Shows location of unpaired electrons, bonded atoms, and bond angles. Model for predicting molecular geometry Example of bent electron arrangement (water molecule). ![]() ![]() ![]() ![]() Next, right-click on the destination cell and select "Paste Values" from the context menu. First, select the cells you want to copy, then press "Ctrl + C" to copy them. Instead, you need to use the "Copy" and "Paste Values" commands. If you want to copy and paste the values in your pivot table to another location, you can't just use the standard copy and paste commands. For example, if you want to move a field from the "Rows" area to the "Columns" area, just click and drag it to the new location. Instead of using the "Fields" pane to move fields around in your pivot table, you can simply drag and drop them into the desired location. Instead, you can use the keyboard shortcut "Alt + Left Arrow" to collapse a field, and "Alt + Right Arrow" to expand it. When you have a lot of fields in your pivot table, it can be tedious to expand and collapse them one by one. Expand and Collapse Fields with a Keyboard Shortcut ![]() Instead of right-clicking on the pivot table and selecting "Refresh", you can use the keyboard shortcut "Alt + F5" to refresh the pivot table. If your pivot table is based on data that changes frequently, you'll need to refresh it to see the latest results. Refresh a Pivot Table with a Keyboard Shortcut Instead of going through the "Insert" tab to create a pivot table, you can use the keyboard shortcut "Alt + N + V" to open the "Create PivotTable" dialog box. Create a Pivot Table with a Keyboard Shortcut Drag and drop the fields you want to analyze into the "Rows" and "Columns" areas, and the values you want to summarize into the "Values" area.In the "Create PivotTable" dialog box, select the range of cells that contains your data and choose where you want to place the pivot table.Go to the "Insert" tab and click "PivotTable".Creating a Pivot Tableīefore we dive into the shortcuts, let's quickly review how to create a pivot table in Excel: However, creating and manipulating pivot tables can be time-consuming, especially if you're not familiar with the various shortcuts and tricks that Excel has to offer. Pivot tables allow you to quickly summarize and analyze large amounts of data, making it easier to identify trends and patterns. We hope you find these pivot table shortcuts helpful! For more tips and tricks on using Excel, be sure to check out our other articles.Įxcel is a powerful tool for data analysis, and one of its most useful features is the pivot table. This will open the Filter Field dialog box, where you can choose which values to include or exclude from the field. To quickly filter a pivot table field, use the shortcut keys ALT + A + F. This will open the Sort Field dialog box, where you can choose how to sort the field. To quickly sort a pivot table field, use the shortcut keys ALT + A + S. This will open the Format Field dialog box, where you can choose how to format the field. To quickly format a pivot table field, use the shortcut keys ALT + A + T. This will open the Change Summary Function dialog box, where you can choose a new summary function for the field. To quickly change the summary function for a pivot table field, use the shortcut keys ALT + A + F. This will open the Move Field dialog box, where you can choose where to move the field in the pivot table. To quickly move a pivot table field, use the shortcut keys ALT + A + M. This will open the Remove Field dialog box, where you can choose which field to remove from the pivot table. To quickly remove a pivot table field, use the shortcut keys ALT + A + R. This will open the Insert Field dialog box, where you can choose which field to add to the pivot table. To quickly insert a new pivot table field, use the shortcut keys ALT + A + I. This is a great time-saver if you have a lot of pivot tables in a workbook and you need to make sure they're all up-to-date. To quickly refresh all pivot tables in a workbook, use the shortcut keys ALT + F5. This will open the Change Data Source dialog box, where you can select a new data source for the pivot table. If you need to quickly change the data source for an existing pivot table, you can use the shortcut keys ALT + D + S. This will open the Insert PivotTable dialog box, where you can choose where to place the new pivot table. To insert a new pivot table, simply select any cell in your data set and press the shortcut keys ALT + N + V. But did you know that there are a few keyboard shortcuts that can make working with pivot tables even faster and easier? In this article, we'll share a few of our favorite pivot table shortcuts to help you work more efficiently in Excel. If you work with pivot tables in Excel, you know that they can be a huge time-saver. ![]() ![]()
![]() And it may have worked: Some of the components weren't just antibacterial but repelled the insects that were causing the plague. The Farmers' Almanac says lore suggests the name - and the drink - came from a group of 18th-century thieves who robbed the homes of plague victims and drank their tonic to protect themselves from the plague. Later plague doctors would have also been very familiar with mixing up a common treatment called Four Thieves Vinegar. Plague doctors also had something called theriac in their arsenal, which was a complicated syrup made from up to 80 different ingredients. (It wasn't really, but that's never stopped anyone before.) Other options for the very wealthy or the merchant class might involve grinding emeralds into a powder, mixing them with food or a drink, and serving that up along with a dose of mercury and/or arsenic, which, yes, was deadly. If you were a plague doctor, chances were good that you were doing it because no one else wanted to or because you weren't quite good enough to have other career options.Īccording to the Ancient History Encyclopedia, plague doctors might offer their wealthiest customers a powder made from ground unicorn horn. So, what was going on with those people who did step up and apply to become community plague doctors? (Yes, those who were interested tended to apply for the job.) Generally, there were a few types of people who went this grisly route: There were medical professionals who weren't quite good enough to get a job elsewhere, or there were doctors just starting out, who wanted to get experience and to build a name for themselves. That quarantine lasted not just during the plague but afterward, too: Plague doctors would remain on the fringes of society even after the danger had passed. While they were carrying out their duties, they were forbidden from interacting with healthy members of the community and could only associate with the sick. Who were these people? Most plague doctors were hired by a town or village to care only for the people in that town. ![]() The solution was to hire a plague doctor. ![]() ![]() ![]() ![]() ^ a b O'Halloran, Barry (6 November 2020).On 4 October 2021, the airline leased an additional four ATR 72-600s from Nordic Aviation Capital. Main article: Aer Lingus Regional § DestinationsĪs of March 2023, Emerald Airlines operates to the following destinations under the Aer Lingus Regional franchise:Īs of September 2023, Emerald Airlines operates the following aircraft: An ATR 72-600 of Aer Lingus Regional, operated by Emerald Airlines (G-CMJL) at Glasgow Airport Emerald Airlines fleetĮmerald's first aircraft order was an agreement to lease six ATR 72-600s from Chorus Aviation on 23 August 2021, which consisted of ATRs formerly operated by Stobart Air and Virgin Australia Regional Airlines. On 7 January 2022, it was announced that Emerald had been awarded a PSO contract to operate a route between Donegal and Dublin from 26 February 2022, prior to its original March launch. Additionally, Emerald established a subsidiary company in Northern Ireland, incorporated as Emerald Airlines UK, and applied for an AOC in the United Kingdom with the UK CAA. On 17 December 2021, Aer Lingus announced that franchised regional flights operated by Emerald would launch starting on 17 March 2022. Subsequently, Emerald was officially signed as the Aer Lingus Regional franchise operator in August 2021, and received its air operator's certificate (AOC) in September 2021. Following the June 2021 liquidation of Stobart Air, the previous operator of the Aer Lingus Regional franchise, Emerald Airlines hoped to start operations as early as October 2021, ahead of the original January 2023 operating date. The following week, it was announced that Aer Lingus had chosen Emerald as the preferred operator of the franchise, with agreements on the deal expected to be finalised in early 2021. The airline had also submitted an application for an Irish Air Carrier Operating Licence. On 6 November 2020, it was reported that Emerald Airlines was bidding to operate the Aer Lingus Regional franchise, with the winning airline to operate flights under the franchise beginning in January 2023. In August 2021, the airline became the operator of the Aer Lingus Regional franchise, before operations launched on 26 February 2022. Here you can find total 356 of all Aer Lingus Airlines route map.Emerald Airlines is an Irish regional airline headquartered in Dublin, on the grounds of Dublin Airport. The does not take any guarantee any promising information displayed on this page all information about Aer Lingus Airlines taken from various sources for complete information you may call Aer Lingus Airlines phone at +353 or visit official website. Note: Aer Lingus Airlines may cancel any destination including domestic and international. You can download all domestic and International maps of routes served by Aer Lingus Airlines. ![]() Looking for direct Aer Lingus Airlines flights, routes or flight schedules operated by another Aer Lingus Airlines? Search for Aer Lingus Airlines below to view their route map, destinations, and time schedules. Aer Lingus Airlines route maps & Destinations The Customer service agent of Aer Lingus Airlines gives you the best and latest routes information. Still, you are facing difficulty to find Aer Lingus Airlines routes you can visit and call direct Aer Lingus Airlines customer care number +353. If you are a travel agent or travel company you can simply use the GDS system (Amadeus, sabre, Worldspan, etc.) to get an updated destination map of Aer Lingus Airlines. You can visit the official website and check the latest update route map of Aer Lingus Airlines. Steps to find all Aer Lingus Airlines route map. Direct official website of Aer Lingus Airlines is and customer care phone number is +353. Aer Lingus Airlines Details.Īer Lingus Airlines is located in Ireland at Head Office Block, Dublin Airport,, , Dublin,, Ireland. Aer Lingus Airlines has expanded its fly range of domestic and international routes in conjunction with its code-share partners. Aer Lingus Airlines fly to over 356 destinations worldwide including most popular city domestic and international. Aer Lingus Airlines serves near about 356 domestic destinations and international destinations around the world. Guided information of Aer Lingus Airlines destinations and hub airports. Get the Latest updated Aer Lingus Airlines flights route map. ![]() ![]() ![]() Spectrum customers can get this plan for less than $25 per month, making it the second most economical plan with Spectrum TV services. Spectrum TV stream is a great option for those customers who are looking to get better channels at lower monthly costs. With this plan, customers can access famous networks such as ABC, FOX, and CBS along with many popular channels such as HGTV, Hallmark Movies and Mystery, Discovery, and Comedy Central. ![]() Since TV essential does not include many popular American networks, TV Stream fills that gap for the customers. Spectrum TV Stream is another streaming plan offered by Spectrum. Otherwise, you would have to get the TV boxes, which is going to cost you extra every month. One thing to keep in mind is that this plan requires a Smart TV and an internet connection to stream those TV channels. TV Essential costs $15 per month which makes it the lowest TV plan offered by Spectrum. If you are eligible to get that promotion, this would be a bonus for you. However, in some areas, Spectrum is also offering free HBO and free Cloud DVR for 12 months long with this channel. Moreover, this plan only costs $15 per month, which makes it the cheapest plan offered by Spectrum to its customers.Ĭustomers can get premium channels along with this plan which is added manually and each channel costs extra. With this plan, Spectrum offers 50 channels for streaming that include kids channels, some of the best lifestyle channels, Entertainment and News channels. That means you would only be paying the package price. ![]() Spectrum TV Essential is a TV streaming service with Spectrum that does not require any cable boxes & there is no broadcast fee with this plan. So, in total, there are around 50 channels that are available to customers through this plan. ![]() Along with these selected 10 channels, customers would also have access to some local channels and network stations. As the name suggests, the TV Choice plan gives customers an option to choose 10 of their favorite TV channels (excluding premium channels) and build a plan. TV Choice is one of the most economical TV plans that Spectrum offers and costs $24.99 per month. Spectrum TV Choice is the one that is like regular cable TV but is way cheaper than regular cable and works very well. These are not your standard corded TV plans except the Choice option. Spectrum also offers some special plans for those customers who cannot afford to get even basic TV services. Other Spectrum Low-Cost TV Packages to Consider If you would like to get these channels, you would have to get the Sports Pack separately added to your account and would have to pay an additional $5 for that. Moreover, Sports channels such as NFL, Olympic Channel, and Outdoor Channel are not available. The only problem here is that this plan does not include any premium channels like HBO, TMC, or Showtime. Moreover, the on-demand option that is available with Spectrum Silver and Spectrum gold is also available for all Spectrum Select customers. With this plan, customers also get Spectrum TV streaming app which can be used to watch your favorite shows and stay updated with all activities happening around as you can stream live TV through that. Spectrum TV Select which is also known as Spectrum’s basic TV package offers more than 125 channels including some local channels for $44.99 per month (taxes, fees, surcharges, and equipment charges are on top, if applicable). This plan not just costs $45 less than the gold plan but also offers an extensive channel lineup instead of just local and few basic channels. If you are a current customer, then getting rid of your expensive cable TV connections and changing to some other plans that cost less and offer more can be a good option.įor Charter Spectrum customers or the ones who are looking to doing so, Spectrum’s basic TV plan can be a lifesaver. That also includes getting cost-effective TV plans instead of signing up for premium options and saving more than $40 per month for doing so. Saving money is of utmost importance these days and every single penny matters. ![]() ![]() ![]() In her free time when she’s not making art she’s attending and supporting much of our local art community. Veronica is a traditional and digital artist with over a decade of experience designing for a variety of clients from Veteran Care to LVMN (Louis Vuitton /Moet & Chandon). I am grateful for my opportunities as a teacher. Guiding others on their journey is an honor and a joy. I am a program assistant at the university that inspired me so much, passing on the love that carried me through the difficult yet rewarding years of undergrad school and personhood. Today, I share my joy of what I learned through school and more importantly through myself when it comes to improving as an artist. I was given the opportunity to practice both in order to continually find my identity as a human and an artist. Experimental Animation meant I was allowed to be unsure if I was to arrive at my characters and stories through traditional or digital media. Experimental Animation is an innovative concept that encourages artists to arrive at creative solutions through all means necessary without a boxed-in idea of what storytelling tools look like. Once I turned 18, I set off to the University of Central Florida to obtain my Bachelor of Fine Arts in Experimental Animation. I wasn’t sure of the value everyone was looking for in others they did not contain themself. ![]() ![]() When the rest of my friends were fighting over popularity and a Teen People, I was on my belly in front of a National Geographic trying to redraw the animals I found in the saturated pages. Veronica Suarez has been exploring the world through visual media for as all as I can remember. ![]() ![]() ![]() Drilled tanks do not rely on a siphon and thus can not. Better with a hole drilled but no airline on it, it will flush only if water gets high enough to cover the air hole which is a better scenario. This would cause the tank to overflow and flood because the return pump would still be pumping water back into the tank. If you don’t it will go full siphon when the water rises and you will get a recurring toilet flush effect in your overflow box. I will post links and pictures soon, sorry guys I have to go on watch, forgive my spelling and grammar I did not double check just went brain storm here shooting from the hip. An overflow box relies on a siphon to pull the water out of the tank and down into the sump, if the siphon were to break the water would stop leaving the tank. again the drains are straigh and one inch sumerge on the water on the sump the upright elbow has the traditional air hole with air hose to reduce noice all elbow has an strainer, ![]() The Bean animal is horizontal, with 3 holes drill on the back panel the tendecy is to create a coast to coast meaning the whole lenght of the tank, with this three pipes has two elbows down and one upright, this way you will have one main drain and two auxiliar that make work at the initial set up, before going to the tank sump a true ball valve is added to each pipe although is only necessary on the center one main drain. just has to create a way to bring the return from the pump to your tank. ![]() The holes are drilled in the bottom, and you can convert your Durso (sold as reef ready any pet store usa) to herbie really easy. This is very important as to low and you will have problems with your siphon as well as two low.īoth pipe go strain down and are sumerged on the sump at least one inch so noise gets reduce but not too deep as it will affect the drain. The Herbie has to drain pipes one is the traditional high with the bend elbow and air hole but now becoming secondary as the main drain is another pipe six inches below on high from the previous mention. The Herbie and the Bean Animal take it from their inventors names. Now if you didnt care for that extra clean look, you could just drill one on the side and run an elbow and it would make things a little more simple. Thread starter Tom Barr Start date Forums. I will put the links for the two system as soon as I get a chance, right now I am at sea underway and have to be brief as I am on a mess deck and have to be an example for my younger sailors.Īs you know we discus keepers use the wet/dry filters with sumps we borrow the "technology" from the salt water reef keepers and they are always trying to improve their system. Overflow modifications: making a bean animal style using only 2 drain pipes. ![]() ![]() ![]() Some software can even help you decide on a method by showing which is most advantageous for you. And, while it can be difficult for companies to choose, which method they use can have a considerable impact on profitability, as well as tax consequences.īut, regardless of which method you choose, the best accounting software solutions makes it easy to use COGS in your business accounting. Companies are allowed to choose from any of these, but they need to be consistent once they choose. ![]() In practice, there are at least four accounting methods for determining COGS. Each method is a different way of deciding the cost of the specific items sold in a given period. While there’s just one formula for calculating the cost of goods sold, companies can choose from several different accounting methods to find their specific cost. While COGS is a critical measure of a company’s direct costs, it doesn’t tell managers anything about indirect costs – things such as company overhead, salaries for back-office personnel, marketing costs and office supplies. This allows companies to calculate their gross profit margin on sales made during a period and is one step towards determining the company’s net profit. What does COGS tell you?ĬOGS reveals for business owners and managers the total direct costs of their products or services sold over a certain period. Ordinary and necessary business expenses are considered part of COGS and can usually reduce a business’s tax liability. In addition to reducing wholesale costs, tracking COGS is also good for businesses to optimize their inventory ordering (reducing ordering costs), measuring inventory turnover, and minimizing their inventory holding costs.ĬOGS is also an important element for maximizing your business’s tax deductions. It makes it easier for managers to identify cost-saving measures, including ways to save on inventory costs. ![]() It’s an important metric for companies tracking the direct costs of their business inventory. In accounting, the cost of goods sold is critical for determining the profitability of a company, department or product line. In this case, the total cost of goods sold for the year would be $110,000. The store’s owners could use COGS to determine their total cost of inventory sold over the course of the year – a key number in determining their overall profitability for the year.ĬOGS = $30,000 + $100,000 – $20,000 = $110,000 And, at the end of the year, the store has a remaining inventory worth $40,000, which had cost $20,000 to acquire. Now, let’s say that over the ensuing year, the store owners purchase $100,000 of additional inventory, with a total retail value of $225,000. The inventory has a retail value of $60,000 and costs the store owners $30,000 to acquire. Let’s say there’s a retail store that starts a year with a certain inventory in stock. Purchases would be the direct cost to manufacture more during the period, and Ending Inventory would be the direct cost of unsold goods.ĬOGS measures how much you spent on goods your business sold, but does not account for overhead expenses, such as marketing costs. In that case, Starting inventory would be cost to create that inventory, Of course, the formula for COGS also gets a bit more complex if you’re doing your own manufacturing. In other words, the formula focuses on the timeframe, rather than expenses. ![]() Instead of totaling the cost of goods sold directly by totaling expenses, COGS is calculated by comparing the costs of beginning and ending inventory and then adding the cost of inventory acquired and sold in the covered period. While the cost of goods sold focuses on cost, the metric is calculated in a roundabout way. But, it excludes any indirect or fixed costs such as overhead and marketing it’s just the cost to purchase or manufacture inventory sold in a given timeframe. It includes all costs directly allocated to the goods or services sold in a given week, month or year. What is cost of goods sold (COGS)?Ĭost of goods sold is a company’s direct cost of inventory sold during a particular period. This is important because it has a significant impact on a company’s profitability over a given period. Cost of goods sold (COGS) is calculated by taking the value of inventory at the beginning of the period being studied, adding the cost of any new inventory purchased over the covered period, and subtracting the value of inventory held at the end of the period.ĬOGS = Beginning Inventory + Purchases – Ending InventoryĬOGS is used to determine the company’s direct cost to acquire or manufacture all its products sold during a particular period. ![]() |
Details
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |