{"version":"1.0","provider_name":"FIVE x 5\u00ae","provider_url":"https:\/\/fx5.com\/en-gb","author_name":"The Consulting Team","author_url":"https:\/\/fx5.com\/en-gb\/author\/tyler-derheim\/","title":"COGS Part II \u2013 Overhead Allocation under GAAP\u00a0 - FIVE x 5\u00ae","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"18dM11yxkp\"><a href=\"https:\/\/fx5.com\/en-gb\/cogs-part-ii-overhead-allocation-under-gaap\/\">COGS Part II \u2013 Overhead Allocation under GAAP\u00a0<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/fx5.com\/en-gb\/cogs-part-ii-overhead-allocation-under-gaap\/embed\/#?secret=18dM11yxkp\" width=\"600\" height=\"338\" title=\"&#8220;COGS Part II \u2013 Overhead Allocation under GAAP\u00a0&#8221; &#8212; FIVE x 5\u00ae\" data-secret=\"18dM11yxkp\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/* ]]> *\/\n<\/script>\n","thumbnail_url":"https:\/\/fx5.com\/en-gb\/wp-content\/uploads\/2021\/09\/iStock-1064257316-1.webp","thumbnail_width":1386,"thumbnail_height":2078,"description":"For some important background, make sure you\u2019ve read the first blog post in this series, COGS \u2013 Why You Should Care and How to Track It.\u00a0 This post\u2019s intended audience is distillery management and accountants\/CFOs\/controllers.&nbsp;&nbsp; First and foremost, we should define the goal of this exercise. What we\u2019re aiming for is GAAP-compliant books that can [&hellip;]"}