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Possible Answers:
COGS.
Last seen on: LA Times Crossword, Tue, Dec 12, 2023
Random information on the term “Gear teeth”:
A manual transmission (MT), also known as manual gearbox, standard transmission (in Canada, the United Kingdom, and the United States), or stick shift (in the United States), is a multi-speed motor vehicle transmission system, where gear changes require the driver to manually select the gears by operating a gear stick and clutch (which is usually a foot pedal for cars or a hand lever for motorcycles).
Early automobiles used sliding-mesh manual transmissions with up to three forward gear ratios. Since the 1950s, constant-mesh manual transmissions have become increasingly commonplace and the number of forward ratios has increased to 5-speed and 6-speed manual transmissions for current vehicles.
The alternative to a manual transmission is an automatic transmission; common types of automatic transmissions are the hydraulic automatic transmission (AT), and the continuously variable transmission (CVT), whereas the automated manual transmission (AMT) and dual-clutch transmission (DCT) are internally similar to a conventional manual transmission, but are shifted automatically.
Random information on the term “COGS”:
Cost of goods sold (COGS) is the carrying value of goods sold during a particular period.
Costs are associated with particular goods using one of the several formulas, including specific identification, first-in first-out (FIFO), or average cost. Costs include all costs of purchase, costs of conversion and other costs that are incurred in bringing the inventories to their present location and condition. Costs of goods made by the businesses include material, labor, and allocated overhead. The costs of those goods which are not yet sold are deferred as costs of inventory until the inventory is sold or written down in value.
Many businesses sell goods that they have bought or produced. When the goods are bought or produced, the costs associated with such goods are capitalized as part of inventory (or stock) of goods. These costs are treated as an expense in the period the business recognizes income from sale of the goods.
Determining costs requires keeping records of goods or materials purchased and any discounts on such purchase. In addition, if the goods are modified, the business must determine the costs incurred in modifying the goods. Such modification costs include labor, supplies or additional material, supervision, quality control, and use of equipment. Principles for determining costs may be easily stated, but application in practice is often difficult due to a variety of considerations in the allocation of costs.