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_how-to-use-financial-statements.jpg "Financial statements provide a wealth of information about a company's financial performance, position, and cash flows. Here's how you can effectively use financial statements:<br/><br/>Assess Financial Performance:<br/>Income Statement: Review the income statement to understand the company's revenue, expenses, and net income over a specific period. Analyze trends in revenue growth, profit margins, and operating expenses to assess the company's profitability and operational efficiency.<br/>Profitability Ratios: Calculate profitability ratios (e.g., gross profit margin, net profit margin) to evaluate how effectively the company generates profits relative to its revenue and expenses.<br/>Evaluate Financial Position:<br/>Balance Sheet: Examine the balance sheet to assess the company's assets, liabilities, and equity at a specific point in time. Analyze the composition of assets and liabilities, including current and non-current items, to understand the company's liquidity, solvency, and leverage.<br/>Liquidity Ratios: Calculate liquidity ratios (e.g., current ratio, quick ratio) to evaluate the company's ability to meet short-term obligations and manage liquidity risk.<br/>Analyze Cash Flows:<br/>Statement of Cash Flows: Review the statement of cash flows to understand the company's sources and uses of cash during the period. Analyze operating, investing, and financing activities to assess the company's cash flow generation, capital expenditures, and financing activities.<br/>Free Cash Flow: Calculate free cash flow to assess the company's ability to generate cash after accounting for capital expenditures necessary to maintain or expand its operations.<br/>Compare Performance Over Time:<br/>Compare financial statements from different periods (e.g., quarterly, annually) to identify trends and patterns in the company's financial performance and position. Look for changes in key metrics such as revenue, profit margins, asset turnover, and debt levels to assess the company's trajectory and performance.<br/>Benchmark Against Peers:<br/>Compare the company's financial statements and performance metrics to industry peers or sector averages to gain insights into its relative position and competitiveness. Benchmarking can help identify areas of strength or weakness and highlight opportunities for improvement.<br/>Identify Financial Risks and Opportunities:<br/>Use financial statements to identify potential risks and opportunities facing the company, such as liquidity constraints, debt levels, market trends, competitive pressures, and regulatory changes. Assess the impact of these factors on the company's financial health and prospects.<br/>Inform Decision-Making:<br/>Use insights from financial statements to inform investment decisions, lending decisions, strategic planning, and other business decisions. Consider the company's financial performance, position, and cash flows in conjunction with qualitative factors to make informed decisions.<br/>Overall, financial statements serve as essential tools for understanding and analyzing a")
⏲ 4:17 👁 5K
_tiffany-haddish-secretly-taunts-her-trolls-from-a-fake-x-account.jpg "Revealing how she has been bombarded with hate for years online, Tiffany Haddish said she secretly taunts her trolls from a fake X account.")
⏲ 2:19 👁 5K
_linux-user-account-management-using-useradd-usermod-groupadd.jpg "#Mirza #Linux #shorts<br/>#youtube #shorts #youtube Shorts #Linux #Microsoft #REDHAT9<br/><br/>In this video, we'll walk you through creating users and groups in Redhat .We'll cover:<br/><br/>Adding new users<br/>Assigning users to groups<br/>Setting permissions for users and groups<br/>USERADD, USERMOD, GROUPADD<br/>userdel<br/><br/><br/><br/> Subscribe for more educational content: <br/><br/> / @numair3 <br/><br/><br/>Subscribe to our channel, like this video, and hit the notification bell to stay updated with the latest information about free online courses and certificates. Thank you for being with us, and stay tuned for future educational content! <br/><br/>اگر آپ نے ابھی تک چینل سبسکرائب نہیں کیا، تو ابھی سبسکرائب کرلیں<br/>۔<br/>Hi! I’m Mirza Numair Ahmed Baig. On my channel, you will find Computer Tips & Tricks. Everyone Should Know. I love Computer Tips & Tricks and sharing my experiences with you.<br/><br/>ہائے! میں مرزا نمیر احمد بیگ ہوں۔ میرے چینل پر آپ کو کمپیوٹر ٹپس اور ٹرکس ملیں گے۔ سب کو معلوم ہونا چاہیے۔ مجھے کمپیوٹر ٹپس اور ٹرکس پسند ہیں اور میں اپنے تجربات آپ کے ساتھ شیئر کرتا ہوں۔<br/><br/>नमस्ते! मैं हूं मिर्जा नुमैर अहमद बेग। मेरे चैनल पर आपको कंप्यूटर टिप्स एंड ट्रिक्स मिलेंगे। सभी को पता होना चाहिए। मुझे कंप्यूटर टिप्स और ट्रिक्स पसंद हैं और मैं अपने अनुभव आपके साथ साझा करता हूं।<br/>Subscribe to see more cryptocurrency, Binance, Amazone<br/><br/>Please click the below link and subscribe.<br/><br/><br/> / @numair3<br/><br/>Facebook: https://www.facebook.com/profile.php?...<br/>Twitter:<br/><br/> / mirzanumairahm1<br/>Instagram:<br/><br/> / mirzanumair<br/>Pinterest:<br/><br/> / _created<br/>Blog/Website:<br/>Online Store:<br/><br/>Disclaimer:<br/>The information available on this YouTube channel is for educational and information purposes only. This YouTube channel does not provide financial advice. There is no guarantee, that you will be able to generate income, by using the ideas mentioned in this video. Your level of success in achieving results, as mentioned in this video, will depend on your skills, hard work, and knowledge. We have taken reasonable precautions to ensure that information in this video is accurate, but we can not ensure that the websites/mobile applications mentioned in this video are free from errors. You expressly agree not to rely upon any information given in this video/channel. This YouTube channel strictly advises viewers to never pay any fee/charges to any Freelancing <br/>#linuxadministrationtools, #sysadmintools#bhfyp#मिर्जा नुमैर कंप्यूटर टिप्स एंड ट्रिक्स#Mirza Numair Computer Tips And Tricks#مرزا نمیر کمپیوٹر ٹپس اینڈ ٹرکس#")
⏲ 4:43 ✓ 29-Apr-2024
_linux-user-account-management-using-useradd-usermod-groupadd.jpg "<br/>#Mirza #Linux #shorts<br/>#youtube #shorts #youtube Shorts #Linux #Microsoft #REDHAT9<br/><br/>In this video, we'll walk you through creating users and groups in Redhat .We'll cover:<br/><br/>Adding new users<br/>Assigning users to groups<br/>Setting permissions for users and groups<br/>USERADD, USERMOD, GROUPADD<br/>userdel<br/><br/><br/><br/> Subscribe for more educational content: <br/><br/> / @numair3 <br/><br/><br/>Subscribe to our channel, like this video, and hit the notification bell to stay updated with the latest information about free online courses and certificates. Thank you for being with us, and stay tuned for future educational content! <br/><br/>اگر آپ نے ابھی تک چینل سبسکرائب نہیں کیا، تو ابھی سبسکرائب کرلیں<br/>۔<br/>Hi! I’m Mirza Numair Ahmed Baig. On my channel, you will find Computer Tips & Tricks. Everyone Should Know. I love Computer Tips & Tricks and sharing my experiences with you.<br/><br/>ہائے! میں مرزا نمیر احمد بیگ ہوں۔ میرے چینل پر آپ کو کمپیوٹر ٹپس اور ٹرکس ملیں گے۔ سب کو معلوم ہونا چاہیے۔ مجھے کمپیوٹر ٹپس اور ٹرکس پسند ہیں اور میں اپنے تجربات آپ کے ساتھ شیئر کرتا ہوں۔<br/><br/>नमस्ते! मैं हूं मिर्जा नुमैर अहमद बेग। मेरे चैनल पर आपको कंप्यूटर टिप्स एंड ट्रिक्स मिलेंगे। सभी को पता होना चाहिए। मुझे कंप्यूटर टिप्स और ट्रिक्स पसंद हैं और मैं अपने अनुभव आपके साथ साझा करता हूं।<br/>Subscribe to see more cryptocurrency, Binance, Amazone<br/><br/>Please click the below link and subscribe.<br/><br/><br/> / @numair3<br/><br/>Facebook: https://www.facebook.com/profile.php?...<br/>Twitter:<br/><br/> / mirzanumairahm1<br/>Instagram:<br/><br/> / mirzanumair<br/>Pinterest:<br/><br/> / _created<br/>Blog/Website:<br/>Online Store:<br/><br/>Disclaimer:<br/>The information available on this YouTube channel is for educational and information purposes only. This YouTube channel does not provide financial advice. There is no guarantee, that you will be able to generate income, by using the ideas mentioned in this video. Your level of success in achieving results, as mentioned in this video, will depend on your skills, hard work, and knowledge. We have taken reasonable precautions to ensure that information in this video is accurate, but we can not ensure that the websites/mobile applications mentioned in this video are free from errors. You expressly agree not to rely upon any information given in this video/channel. This YouTube channel strictly advises viewers to never pay any fee/charges to any Freelancing sites/companies/individuals to get any part-time/full-time work.<br/>linuxserver, #security, #cli (command line interface)<br/>#linuxsystem, #linuxuser , #linuxgroups<br/>#linuxprivileges, #linuxaccesscontrol #linuxbeginner, #linuxbasics<br/>#rhel, #centos, #fedorahat #usercreation, #groupcreation<br/>#usermodification, #groupmodification<br/>#permissions, #chown, #chmod (if covered)<br/>#userdeletion, #groupdeletion#useradd, #usermod, #groupadd<br/>#passwd, #id, #groups (if covered)<br/>#sudo#linux, #usermanagement, #linuxadministration<br/>#sysadmin, #linuxsecurity, #opensource <br/>#linuxadministrationtools, #sysadmintools#bhfyp#मिर्जा नुमैर कंप्यूटर टिप्स एंड ट्रिक्स#Mirza")
⏲ 4:43 ✓ 29-Apr-2024
_what-is-the-inventory-and-cogs.jpg "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.")
⏲ 5:1 ✓ 26-Apr-2024
_brawl-stars-gameplay-walkthrough-part-5.jpg "Brawl Stars - Gameplay Walkthrough Part 5.")
⏲ 13:30 ✓ 26-Apr-2024
_how-to-working-with-leases.jpg "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")
⏲ 4:4 ✓ 26-Apr-2024
_proknight-ff-playing-as-my-second-account-and-destroying-newbies-free-fire.jpg "ProKnight FF - PLAYING AS MY SECOND ACCOUNT AND DESTROYING NEWBIES.. ｜ Free Fire from eliminare mediaset account")
⏲ 5:9 ✓ 26-Apr-2024
_mike-francecsa-issues-cease-and-desist-to-twitter-account.jpg "Mike Francecsa issues cease and desist to twitter account from eliminare mediaset account")
⏲ 2:27 ✓ 25-Apr-2024
_april-25-2024-item-code-genshin-impact.jpg "April 25, 2024 Item Code (Genshin Impact)<br/>#redeemcode#free#food#experience #upgrade#genshinimpact#genshin #shorts <br/>RERBFT39544D<br/>Mora ×10,000 + Adventurer's Experience ×10 + Fine Enhancement Ore ×5 +<br/>Stir-Fried Fish Noodles ×5 + Jueyun Chili Chicken ×5<br/>Valid: (indefinite)<br/>________________________________________________________________<br/>\")
⏲ 0:32 ✓ 25-Apr-2024
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_how-to-use-financial-statements.webp "Financial statements provide a wealth of information about a company's financial performance, position, and cash flows. Here's how you can effectively use financial statements:<br/><br/>Assess Financial Performance:<br/>Income Statement: Review the income statement to understand the company's revenue, expenses, and net income over a specific period. Analyze trends in revenue growth, profit margins, and operating expenses to assess the company's profitability and operational efficiency.<br/>Profitability Ratios: Calculate profitability ratios (e.g., gross profit margin, net profit margin) to evaluate how effectively the company generates profits relative to its revenue and expenses.<br/>Evaluate Financial Position:<br/>Balance Sheet: Examine the balance sheet to assess the company's assets, liabilities, and equity at a specific point in time. Analyze the composition of assets and liabilities, including current and non-current items, to understand the company's liquidity, solvency, and leverage.<br/>Liquidity Ratios: Calculate liquidity ratios (e.g., current ratio, quick ratio) to evaluate the company's ability to meet short-term obligations and manage liquidity risk.<br/>Analyze Cash Flows:<br/>Statement of Cash Flows: Review the statement of cash flows to understand the company's sources and uses of cash during the period. Analyze operating, investing, and financing activities to assess the company's cash flow generation, capital expenditures, and financing activities.<br/>Free Cash Flow: Calculate free cash flow to assess the company's ability to generate cash after accounting for capital expenditures necessary to maintain or expand its operations.<br/>Compare Performance Over Time:<br/>Compare financial statements from different periods (e.g., quarterly, annually) to identify trends and patterns in the company's financial performance and position. Look for changes in key metrics such as revenue, profit margins, asset turnover, and debt levels to assess the company's trajectory and performance.<br/>Benchmark Against Peers:<br/>Compare the company's financial statements and performance metrics to industry peers or sector averages to gain insights into its relative position and competitiveness. Benchmarking can help identify areas of strength or weakness and highlight opportunities for improvement.<br/>Identify Financial Risks and Opportunities:<br/>Use financial statements to identify potential risks and opportunities facing the company, such as liquidity constraints, debt levels, market trends, competitive pressures, and regulatory changes. Assess the impact of these factors on the company's financial health and prospects.<br/>Inform Decision-Making:<br/>Use insights from financial statements to inform investment decisions, lending decisions, strategic planning, and other business decisions. Consider the company's financial performance, position, and cash flows in conjunction with qualitative factors to make informed decisions.<br/>Overall, financial statements serve as essential tools for understanding and analyzing a")
_tiffany-haddish-secretly-taunts-her-trolls-from-a-fake-x-account.webp "Revealing how she has been bombarded with hate for years online, Tiffany Haddish said she secretly taunts her trolls from a fake X account.")
_linux-user-account-management-using-useradd-usermod-groupadd.webp "#Mirza #Linux #shorts<br/>#youtube #shorts #youtube Shorts #Linux #Microsoft #REDHAT9<br/><br/>In this video, we'll walk you through creating users and groups in Redhat .We'll cover:<br/><br/>Adding new users<br/>Assigning users to groups<br/>Setting permissions for users and groups<br/>USERADD, USERMOD, GROUPADD<br/>userdel<br/><br/><br/><br/> Subscribe for more educational content: <br/><br/> / @numair3 <br/><br/><br/>Subscribe to our channel, like this video, and hit the notification bell to stay updated with the latest information about free online courses and certificates. Thank you for being with us, and stay tuned for future educational content! <br/><br/>اگر آپ نے ابھی تک چینل سبسکرائب نہیں کیا، تو ابھی سبسکرائب کرلیں<br/>۔<br/>Hi! I’m Mirza Numair Ahmed Baig. On my channel, you will find Computer Tips & Tricks. Everyone Should Know. I love Computer Tips & Tricks and sharing my experiences with you.<br/><br/>ہائے! میں مرزا نمیر احمد بیگ ہوں۔ میرے چینل پر آپ کو کمپیوٹر ٹپس اور ٹرکس ملیں گے۔ سب کو معلوم ہونا چاہیے۔ مجھے کمپیوٹر ٹپس اور ٹرکس پسند ہیں اور میں اپنے تجربات آپ کے ساتھ شیئر کرتا ہوں۔<br/><br/>नमस्ते! मैं हूं मिर्जा नुमैर अहमद बेग। मेरे चैनल पर आपको कंप्यूटर टिप्स एंड ट्रिक्स मिलेंगे। सभी को पता होना चाहिए। मुझे कंप्यूटर टिप्स और ट्रिक्स पसंद हैं और मैं अपने अनुभव आपके साथ साझा करता हूं।<br/>Subscribe to see more cryptocurrency, Binance, Amazone<br/><br/>Please click the below link and subscribe.<br/><br/><br/> / @numair3<br/><br/>Facebook: https://www.facebook.com/profile.php?...<br/>Twitter:<br/><br/> / mirzanumairahm1<br/>Instagram:<br/><br/> / mirzanumair<br/>Pinterest:<br/><br/> / _created<br/>Blog/Website:<br/>Online Store:<br/><br/>Disclaimer:<br/>The information available on this YouTube channel is for educational and information purposes only. This YouTube channel does not provide financial advice. There is no guarantee, that you will be able to generate income, by using the ideas mentioned in this video. Your level of success in achieving results, as mentioned in this video, will depend on your skills, hard work, and knowledge. We have taken reasonable precautions to ensure that information in this video is accurate, but we can not ensure that the websites/mobile applications mentioned in this video are free from errors. You expressly agree not to rely upon any information given in this video/channel. This YouTube channel strictly advises viewers to never pay any fee/charges to any Freelancing <br/>#linuxadministrationtools, #sysadmintools#bhfyp#मिर्जा नुमैर कंप्यूटर टिप्स एंड ट्रिक्स#Mirza Numair Computer Tips And Tricks#مرزا نمیر کمپیوٹر ٹپس اینڈ ٹرکس#")
_linux-user-account-management-using-useradd-usermod-groupadd.webp "<br/>#Mirza #Linux #shorts<br/>#youtube #shorts #youtube Shorts #Linux #Microsoft #REDHAT9<br/><br/>In this video, we'll walk you through creating users and groups in Redhat .We'll cover:<br/><br/>Adding new users<br/>Assigning users to groups<br/>Setting permissions for users and groups<br/>USERADD, USERMOD, GROUPADD<br/>userdel<br/><br/><br/><br/> Subscribe for more educational content: <br/><br/> / @numair3 <br/><br/><br/>Subscribe to our channel, like this video, and hit the notification bell to stay updated with the latest information about free online courses and certificates. Thank you for being with us, and stay tuned for future educational content! <br/><br/>اگر آپ نے ابھی تک چینل سبسکرائب نہیں کیا، تو ابھی سبسکرائب کرلیں<br/>۔<br/>Hi! I’m Mirza Numair Ahmed Baig. On my channel, you will find Computer Tips & Tricks. Everyone Should Know. I love Computer Tips & Tricks and sharing my experiences with you.<br/><br/>ہائے! میں مرزا نمیر احمد بیگ ہوں۔ میرے چینل پر آپ کو کمپیوٹر ٹپس اور ٹرکس ملیں گے۔ سب کو معلوم ہونا چاہیے۔ مجھے کمپیوٹر ٹپس اور ٹرکس پسند ہیں اور میں اپنے تجربات آپ کے ساتھ شیئر کرتا ہوں۔<br/><br/>नमस्ते! मैं हूं मिर्जा नुमैर अहमद बेग। मेरे चैनल पर आपको कंप्यूटर टिप्स एंड ट्रिक्स मिलेंगे। सभी को पता होना चाहिए। मुझे कंप्यूटर टिप्स और ट्रिक्स पसंद हैं और मैं अपने अनुभव आपके साथ साझा करता हूं।<br/>Subscribe to see more cryptocurrency, Binance, Amazone<br/><br/>Please click the below link and subscribe.<br/><br/><br/> / @numair3<br/><br/>Facebook: https://www.facebook.com/profile.php?...<br/>Twitter:<br/><br/> / mirzanumairahm1<br/>Instagram:<br/><br/> / mirzanumair<br/>Pinterest:<br/><br/> / _created<br/>Blog/Website:<br/>Online Store:<br/><br/>Disclaimer:<br/>The information available on this YouTube channel is for educational and information purposes only. This YouTube channel does not provide financial advice. There is no guarantee, that you will be able to generate income, by using the ideas mentioned in this video. Your level of success in achieving results, as mentioned in this video, will depend on your skills, hard work, and knowledge. We have taken reasonable precautions to ensure that information in this video is accurate, but we can not ensure that the websites/mobile applications mentioned in this video are free from errors. You expressly agree not to rely upon any information given in this video/channel. This YouTube channel strictly advises viewers to never pay any fee/charges to any Freelancing sites/companies/individuals to get any part-time/full-time work.<br/>linuxserver, #security, #cli (command line interface)<br/>#linuxsystem, #linuxuser , #linuxgroups<br/>#linuxprivileges, #linuxaccesscontrol #linuxbeginner, #linuxbasics<br/>#rhel, #centos, #fedorahat #usercreation, #groupcreation<br/>#usermodification, #groupmodification<br/>#permissions, #chown, #chmod (if covered)<br/>#userdeletion, #groupdeletion#useradd, #usermod, #groupadd<br/>#passwd, #id, #groups (if covered)<br/>#sudo#linux, #usermanagement, #linuxadministration<br/>#sysadmin, #linuxsecurity, #opensource <br/>#linuxadministrationtools, #sysadmintools#bhfyp#मिर्जा नुमैर कंप्यूटर टिप्स एंड ट्रिक्स#Mirza")
_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.")
_brawl-stars-gameplay-walkthrough-part-5.webp "Brawl Stars - Gameplay Walkthrough Part 5.")
_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")
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