Examlex
According to the text,corporate restructuring includes
Cost of Goods Available
It represents the total value of inventory available for sale during a period, calculated by adding the cost of goods purchased or manufactured to the opening inventory.
Consignment Arrangement
An agreement where goods are placed in the hands of another party to sell, but the ownership remains with the supplier until the goods are sold.
Consignor Ownership
Describes a situation where goods are given to another party (consignee) to sell, but the original party (consignor) retains ownership until the goods are sold.
Consignee
The party or entity that receives goods for sale, storage, or transfer but does not take ownership of those goods until they are sold.
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