COGM is Cost Of Goods Manufactured. See COST OF GOODS SOLD.
BEARER BOND is a fixed income security that does not have the owner's name registered on it. This type of instrument is now generally available only with maturities of one year or less because of changes in federal law.
OPEN ALLOTMENT is where there is no restriction as to an amount that may be taken from that which is being allotted.
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