COGS is treated differently than other business expenses such as office supplies, rent, utilities, wages, or insurance. While these expenses are recognized and deductible for tax purposes in the period they are paid or incurred, cost of goods sold is only deductible in the period that the goods are sold.
This article concerns content exclusive to Legion. The Temple of Elune can be found in the center of Val'sharah on the Broken Isles. Most of the waterways, including those connected to the Grove of Cenarius in the south, pass through this area. Andu'Talah can be found to the east and Black Rook Hold to the west.
Luffy tries to board Enel's Arc Maxim, but Enel does not allow him to board the ark. Enel finds the Golden Bell of Shandora. Luffy and Nami send a message to everyone below the Giant Jack to cut Giant Jack westward. The Straw Hats, Wiper and Gan Fall begin attacking the stalk so it can fall westward. full body view of Enel in the anime. Enel is a tall, muscular man with light hair covered by a simple white bandana, and according to Oda, if Enel was to take off his bandana, his hair would be styled in a perm.