Cost of goods sold (COGS) is more than an accounting term—it's a critical metric that directly measures your business's ...

Abstract: This paper attempts to address the uncertain demand decision problem for spare parts in complex industrial equipment. The classic approach to inventory optimization assumes that the demand ...

Capital gains are taxed in the taxable year they are "realized." Your capital gain (or loss) is generally realized for tax purposes when you sell a capital asset. As a result, capital assets can ...

DEAR DR. ROACH: A cardiologist recently suggested that I should consider taking a statin because of my “borderline” cholesterol level. So, I took a dive into the details of statin therapy. I learned ...