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The proposed 2018 budget was approved by CoGS November 12.
2) The definition of COG that featured in the 1998 interim edition of JMAP doctrine remained essentially unchanged between then and the recent review: "The key characteristic, capability or locality from which a military force, nation or alliance derives its freedom of action, strength or will to fight at that level of conflict.
Military theorists and planners have been debating ad nauseam whether the COG denotes the strongest point of the adversary or his weakest.
The above advice, which the IRS published in January 2009, addresses only the allocation of deferred compensation where that compensation was not treated as part of COGS.
While this paper does not discuss Pape's concept in full, his definitions of coercion and coercion strategies are useful for the understanding of COGs and their relations to strategies.
Although a qualifying small taxpayer may use the small business simplified overall method to apportion COGS and deductions between DPGR and non-DPGR at the entity level, (33) the default rule appears to remain that other passthrough entities may not make such allocations at the entity level.
With respect to pass-through entities, such as partnerships, S corps and estates, the DMD is determined at the partner, shareholder or owner-level by taking into account its distributive or proportionate share of income, loss, gain, deduction and COGS.
In the Clausewitzian sense, COGS are neither strengths nor vulnerabilities per se but focal points where certain forces come together.
The cogs responded by opening and permitting blood to flow to the lungs.
Among business software companies, COGS takes a smaller bite--usually between 17% and 24% of revenues.
Figure 58: Company COGS operating expense ratio analysis (% total revenues), 2002-06e