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.
During aerobic exercise your body's demand for oxygen can be met and your intensity sustained. Any exercise you can maintain for more than two minutes will be aerobic. Aerobic swims are those that are longer in distance and duration. These swims are performed at an easy to moderate pace. Using the Borg Rating of Perceived Exertion scale, which measures physical intensity for a given effort on a scale of 6 to 20, an aerobic swim would fall somewhere between 7 and 13.