The Principal Distinction Between Assault and Battery Is

question 156

Multiple Choice

The principal distinction between assault and battery is:

• A) the difference between the plaintiff knowing the defendant and not knowing the defendant
• B) the difference between the requirements of apprehension of an offensive physical contact and of actual physical contact
• C) the difference between the requirements of proximate cause and ultimate cause
• D) all of the other specific choices
• E) none of the other specific choices

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Definitions:

Cost Of Goods Sold

Cost of goods sold (COGS) is the direct cost attributed to the production of the goods sold by a company, including material and labor costs, but excluding indirect expenses.

Ending Inventory

The value of goods available for sale at the end of an accounting period, calculated by adding new purchases to beginning inventory and subtracting cost of goods sold.

Perpetual Inventory Account

An accounting method that records inventory purchases and sales in real time, providing a continuously updated inventory balance.

FIFO

"First In, First Out", an inventory valuation method where the costs of the oldest inventory items are the first to be recognized in determining cost of goods sold.