COGM is Cost Of Goods Manufactured. See COST OF GOODS SOLD.
MAJORITY INTEREST is an ownership interest greater than fifty percent (50%) of the voting interest in a business enterprise.
ADJUSTMENT can be either: 1. an increase or decrease to an account resulting from ADJUSTING ENTRIES; or, 2. changing an account balance due to some event, e.g., adjustment of an account due to the return of merchandise for credit.
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