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Smooth Jazz Music - Cozy Piano & Saxophone Jazz to relax, study and work, just give 1,5 hours listening smooth jazz music for balance mind and life.<br/><br/>WordPress Themes by HermesThemes<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=25<br/><br/>The Ambassador WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=2<br/><br/>Arcadia Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=19<br/><br/>Aurora Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=23<br/><br/><br/>Avignon Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=28<br/><br/>Belafonte WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=12<br/><br/>Bordeaux WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=15<br/><br/>Boutique Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=26<br/><br/>Caballero WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=18<br/><br/>Castello WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=9<br/><br/>Fortuna WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=13<br/><br/>Gasthaus Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=21<br/><br/>HomeRent WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=17<br/><br/>Imperial WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=14<br/><br/>Kingfisher Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=27<br/><br/>Leonardo WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=10<br/><br/>Majestic WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=7<br/><br/>Mammoth Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=22<br/><br/>Metropolis WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=8<br/><br/>Palazio WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=4<br/><br/>Paramount Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=29<br/><br/>Pinotage WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=16<br/><br/>Prestige Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=20<br/><br/>Royal Chateau WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=3<br/><br/>Victoria WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=11
⏲ 1:30:0 👁 5K
Music Minded, Music Hearted
⏲ 4 minutes 53 seconds 👁 6.3K
Charles Oldham
⏲ 4 minutes 41 seconds 👁 45.9K
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 👁 5K
Aprenda Sax | Pablo Ribeiro
⏲ 4 minutes 30 seconds 👁 40K
JOEL MIRANDA
⏲ 4 minutes 13 seconds 👁 3.3M
Deferred taxes, also known as deferred tax liabilities or deferred tax assets, arise from temporary differences between the accounting treatment of certain items and their tax treatment. These differences can result in taxes being payable or recoverable in future periods. Deferred taxes reflect the concept that taxable income and accounting income may differ for the same transaction or event in a given period.<br/><br/>Here's how deferred taxes work:<br/><br/>Temporary Differences: Temporary differences occur when the way an item is treated for tax purposes differs from its treatment in the financial statements. For example, depreciation methods used for tax reporting may differ from those used for financial reporting, resulting in temporary differences in the timing of recognizing expenses.<br/>Deferred Tax Liabilities: If taxable income is expected to be greater than accounting income in future periods due to temporary differences, a deferred tax liability is recognized. This represents the amount of income tax that will be payable in future periods when these temporary differences reverse.<br/>Deferred Tax Assets: Conversely, if taxable income is expected to be less than accounting income in future periods due to temporary differences, a deferred tax asset is recognized. This represents the amount of income tax that will be recoverable in future periods when these temporary differences reverse.<br/>Recognition and Measurement: Deferred tax liabilities and assets are recognized and measured using enacted tax rates expected to apply when the temporary differences reverse. They are adjusted for changes in tax rates or tax laws.<br/>Presentation: Deferred tax liabilities and assets are reported on the balance sheet and classified as non-current assets or liabilities because they represent future tax consequences.<br/>Reversal of Temporary Differences: When temporary differences reverse, deferred tax liabilities or assets are adjusted accordingly, leading to changes in income tax expense or income tax recovery in the period of reversal.<br/>Deferred taxes play a significant role in financial reporting because they reflect the timing differences between when transactions affect taxable income and when they affect accounting income. Understanding and appropriately accounting for deferred taxes are essential for accurately presenting a company's financial position and performance.
⏲ 4:26 👁 5K
Enzo Buonaurio Sax
⏲ 4 minutes 26 seconds 👁 49.3K
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 👁 5K
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⏲ 0:48 👁 5K
▶ Materials (25-28 macarons, approximately 3-4 hours)<br/><br/>Almond flour 184g, sugar powder 168g, white 140g, sugar 140g, red food coloring<br/><br/>115g sugar, 40g water, 75g white, 2ml vanilla extract, 240g unsalted butter, 15g condensed milk, 10g strawberry powder<br/><br/>1) Put the pod in the milking pouch and lay it under the macaroon pattern sheet<br/>2) Whip the whites into the bowl<br/>3) Add sugar 3-4 times, whipping constantly<br/>4) When the sugar is melted and the particles are not touched, and the smooth meringue is completed, add color and mix.<br/>5) When the pigment is mixed, add almond powder and sugar powder through a sieve<br/>(It is convenient to do it 2 times in advance)<br/>6) Mix with a spatula (mix the flour invisible)<br/>7) While mixing the dough with a spatula, slowly adjust the concentration of the dough.<br/>8) When you drop the dough, you can drop it slowly without breaking (if you drop it quickly, it is too thin)<br/>9) Put the dough into a milking pouch with a pod and squeeze it on the prepared sheet<br/>10) Blow bubbles with a thin toothpick<br/>11) Leave it at room temperature to dry out<br/>(When you touch it with your hand, it feels like you have a film on your hands)<br/>12) Preheat oven to 150 degrees for 10 minutes<br/>13) Lower it to 140 degrees, add the dough and bake for 14-15 minutes<br/>14) Cool the baked macaron shell (make cream in the meantime)<br/>15) Add sugar and water to the pan and put on low heat.<br/>16) When it starts to boil, add whites to another bowl and whip slowly<br/>17) The meringue is made with a white white color, and when the temperature of the syrup is 116 ~ 118 degrees, whip the syrup while pouring it on the meringue.<br/>18) Whip at high speed to make a solid meringue (add vanilla)<br/>19) When you touch the meringue, it should not be too hot.<br/>20) Whip while adding butter at room temperature<br/>(The cream appears to separate, but if you continue whipping it becomes a soft cream)<br/>21) When the cream is finished, add condensed milk and mix<br/>22) Add strawberry powder and mix (I crushed dried strawberries and then added)<br/>23) Mix evenly and put in a squeezed pouch<br/>24) Macaron Squeeze the cream on a flat surface and cover the other macaron shells<br/>25) You can eat it right away, but if you put it in the refrigerator for about a day, it will be softer and more delicious.<br/>+ Make macarons refrigerated and eat within 2-3 days<br/>(Refrigerated storage: Stored in a closed container and consumed within a week)<br/><br/>▶ ingredient<br/><br/>184g almond powder, 168g powdered sugar, 140g egg whites, 140g sugar, food coloring (red)<br/><br/>115g sugar, 40g water, 75g egg whites, 2ml vanila extract, 240g unsalted butter, 15g sweetened condensed milk, 10g strawberry powder<br/>
⏲ 7:25 👁 5K
Smooth Jazz Music - Cozy Piano & Saxophone Jazz to relax, study and work, just give 1,5 hours listening smooth jazz music for balance mind and life.<br/><br/>WordPress Themes by HermesThemes<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=25<br/><br/>The Ambassador WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=2<br/><br/>Arcadia Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=19<br/><br/>Aurora Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=23<br/><br/><br/>Avignon Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=28<br/><br/>Belafonte WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=12<br/><br/>Bordeaux WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=15<br/><br/>Boutique Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=26<br/><br/>Caballero WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=18<br/><br/>Castello WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=9<br/><br/>Fortuna WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=13<br/><br/>Gasthaus Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=21<br/><br/>HomeRent WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=17<br/><br/>Imperial WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=14<br/><br/>Kingfisher Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=27<br/><br/>Leonardo WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=10<br/><br/>Majestic WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=7<br/><br/>Mammoth Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=22<br/><br/>Metropolis WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=8<br/><br/>Palazio WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=4<br/><br/>Paramount Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=29<br/><br/>Pinotage WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=16<br/><br/>Prestige Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=20<br/><br/>Royal Chateau WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=3<br/><br/>Victoria WordPress Theme<br/>https://www.hermesthemes.com/members/aff/go/jofransisca?i=11
⏲ 1:30:0 ✓ 01-May-2024
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