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.
Average GPA: 3.97. The average GPA at Elon University is 3.97. This makes Elon University Extremely Competitive for GPAs. (Most schools use a weighted GPA out of 4.0, though some report an unweighted GPA. With a GPA of 3.97, Elon University requires you to be at the top of your class. You'll need nearly straight A's in all your classes to compete with other applicants. You should also have taken plenty of AP or IB classes to show your ability to excel in academic challenge.