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" ... These valuation options represent a GAAP (Generally Accepted Accounting Principles) means to increase or decrease the charge to the P&L for merchandise sold, potentially impacting taxes on net profit. Despite the inventory costing methodology you may opt for, eventually all your product cost will be reflected on your P&L. The FISH method of accounting (my creation) for inventory is, in my estimation, more critical. ... "
" ... Within a very short period, in the estimation of this observer, the Padres have become a legitimate threat to the Los Angeles Dodgers in the National League West. In mid-December, it didn’t seem any club could threaten the Dodgers dominance. That now may have changed. ... "
" ... Yet much of what goes into the latter can be addressed via intelligent automation, which, by McKinsey and Co.’s calculations, can potentially add 2%-4% to retailers’ profitability due to the considerable productivity gains achieved by removing the mundane tasks from store staff — and this estimation may be a bit conservative. ... "
" ... You will never see a list of top California Pinot Noirs penned by me that does not include Flowers, the winery that, in my estimation, anchors the genre. Camp Meeting Ridge is its most iconic expression, grown in the outermost reaches of Sonoma County’s wild and rugged coast. Director of Winemaking Chantal Forthun studied with Randall Grahm early on, and her relationship to these albeit very different wines is in that same tradition — one of attentiveness and following where the wine wants to go. The 2018 has classic berry and deep stone fruit notes (boysenberry, black cherry) juxtaposed with with umami underpinnings redolent of coastal maquis and a minerality not often found in California Pinot. You can lay this one down for a good decade, maybe longer. ... "
" ... “In my estimation based on current knowledge, I don’t believe any of these facilities have met proper standards for fan safety,” he said. “Until they are each assessed by independent parties, I consider them all to be unsafe facilities for fans to return to.” ... "