COGAS Definition

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COGAS is Cost Of Goods Available for Sale. See COST OF GOODS SOLD.

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IMPUTED COSTS refer to the cost of an asset, service, or company that is not physically recorded in any accounts but is implicit in the product.

DISPATCH, in shipping, is the amount paid by a vessels operator to a charterer if loading or unloading is completed in less time than stipulated in the charter party.

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