COGM is Cost Of Goods Manufactured. See COST OF GOODS SOLD.
PRESENT VALUE is the discounted value of a payment or stream of payments to be received in the future, taking into consideration a specific interest or discount rate. Present Value represents a series of future cash flows expressed in todays dollars. A given amount of money is almost always more valuable sooner than later, so present values are generally smaller than corresponding future values.
TALLY SHEET is a form for counting, i.e. a form on which quantities are recorded, especially when conditions make counting errors likely.
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