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The measurement of the fair value of the service in the case of issuing the common stock for the services is the same as above. So, the fair value of the shares of the common stock given up will be used as the measurement if its market value is available. However, if the fair value of the shares of the common stock giving up cannot be determined, the fair value of the service expense will be used...
These costs include direct labor, direct materials, such as raw materials, and the overhead that’s directly tied to the production facility or manufacturing plant. Selling, general, and administrative expenses also consist of a company’s operating expenses that are not included in the direct costs of production or cost of goods sold. While this is typically synonymous with operating expenses, many...
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