This, the second in a series fact sheets on the tax gap, explains the rules regarding one factor used to determine business gross profit: Cost of goods sold (COGS). Generally, businesses that make or buy goods to sell may deduct the cost of goods sold from their gross receipts in computing business income.
The frog kick is used to propel your body through the water when swimming the breaststroke. Your glutes and quadriceps are primary used during this kick. One swimming exercise that focuses on these muscles is the noodle frog kick. This exercise is performed in the shallow end of the pool from one side to the opposite side. Place the noodle under your armpits and across your chest.
The butterfly kick can also be a part of this swimming exercise, and the technique requires good form, skill and technique in order to be executed correctly. Sidestroke The sidestroke is an efficient stroke that may be used in lifesaving and recreational fitness swimming. As opposed to most swimming strokes in which the arms and legs work together, the sidestroke allows the swimmer to swim on one side, and then roll over to the other when fatigue strikes.