PEAK is the period of maximal use or demand or activity; for example, at peak commute hours, street traffic can be unbelievable. See OFF-PEAK.
INTANGIBLE ASSETS are non-physical assets (such as franchises, trademarks, patents, copyrights, goodwill, equities, mineral rights, securities and contracts as distinguished from physical assets) that grant rights, privileges, and have economic benefits for the owner.
TRANSPORTATION OUT is part of cost of selling therefore included as selling expense, i.e. part of SG&A.
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