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Josh Ibbotson
Josh Ibbotson
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_another-meltdown-1998.webp "Another Meltdown is a 1998 Chinese-Hong Kong action thriller martial arts fighting film directed by Lam Wai-Lun (林偉倫) starring Vincent Chiu Man-cheuk (趙文卓) and Shu Qi (舒淇) as main roles. <br/><br/>A patriotic Chinese cop is reposted to fictional East European country Lavernia as punishment for ignoring orders during a plane hijack operation. There he encounters his ex-girlfriend, who fled to Lavernia after Tiananmen Square. Their paths soon tangle with the charismatic but evil leader of the Japanese cult Aum Shinryuu.")
_3618-hand-plane-vs-a-36289-hand-plane-woodworking-on-a-budget.webp "Eric Sorensen")
_brits-three-day-journey-home-after-dubai-storm-holiday-hell.webp "A British couple facing a 12 day wait for a flight home from storm-struck Dubai got back to the UK themselves - taking three days, three flights and seven taxis.<br/><br/>Alison Shah, 60, and her partner, Richard Kay, 52, we coming home from her birthdaytrip to Bangkok and Thailand when they got stuck in Dubai last Tuesday (16).<br/><br/>With their flight home to Manchester rescheduled for NEXT Sunday (28) - and the airport in chaos - they decided to take matters into their own hands.<br/><br/>They managed to get a five hour flight from Dubai to Istanbul, where they were able to hop on a shorter flight to Dalaman - and then another five hour flight home.<br/><br/>Alison, an emergency control operator, from Manchester, said the ordeal was a \")
_tuning-and-using-japanese-hand-planes-wood-magazine.webp "WOOD magazine")
_tool-talk-3-japanese-hand-planes.webp "The Samurai Carpenter")
_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.")
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