The Bill of Materials (BOM) is just a subset of the Cost of Goods Sold (COGS), and if you aren’t selling your product for more than your COGS, you will lose money and go out of business.

Subtract the COGS, operating expenses ... Comparing companies' margins within the same industry is essential, however, because this allows for a fair assessment due to similar operational variables.

Gillian Tett’s article (“The Trump plan for oil”, Opinion, March 29) illustrates very well how many of Trump’s postulates are illusory. There ought to be a word for it. May I tentatively s ...

The Indiana Jones and the Great Circle cog wheel puzzle in Khmer is part of the Blessed Pearl quest, in which the player has to set up a series of cogs to set an old mechanism working again.