Santa can also deduct the cost of goods and the cost of materials to make the toys.
The cost of materials has risen steeply, not least because America must compete with countries (such as China) that are investing heavily in infrastructure.
The Northeastern student even believes he can get the cost of materials below that of a standard whiteboard or blackboard, but only time will tell on that one.
He discovered that the cost of materials imposed by middlemen were preventing people from starting their own small businesses and forcing them to work for two cents per day.
If there was a major trend at the show it would be that these designers and manufacturers are no longer creating lines experimenting with less expensive materials (the result of the economic collapse and the high cost of materials).
It cut the cost of the materials by 25 percent.
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But start with this underlying fact: the cost of the raw materials alone necessary to make the battery is higher than the cost of gasoline.
That said, Gillette is sensitive to the idea its razors and blades cost too much after years of steady increases, most recently to reflect the rising cost of materials.
Separately, Britvic, Britain's second-biggest soft drinks maker after Coca Cola, warned of tough trading conditions in the soft drinks market, largely because of the rising cost of raw materials.
Despite continued sluggishness in major markets and a rise in the cost of raw materials, the company will continue to efficiently allocate resources and develop differentiated products such as the Blast Chiller refrigerator.
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Second, as Shell President John Hofmeister pointed out in his testimony, prices are shooting skyward in part because of rising demand in China and India, the rising cost of materials and labor, and international events, such as supply disruptions in the Niger Delta.
Consider the comparison of the prices and bill of materials cost for the iPhone 4S and the Nokia Lumia 900.
And when sterling falls, as it has done, the cost of raw materials and overseas-manufactured components rises.
In 2012, the company expects the cost of raw materials to increase by 5%.
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One problem facing the company, whose other brands include Sprite, Fanta, Dasani and Minute Maid, is another rise in the cost of raw materials, including sweeteners, juices, metals and plastic.
The credit is 10% of the cost of the building materials (labor excluded) for insulation, exterior windows and doors that meet Energy Star requirements, and roofs (metal roofs with pigmented coating, or asphalt roofs with cooling granules).
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The company said the rising cost of raw materials had also hit profits and led to it increasing the prices it charged.
In a statement, Ortak said it had carried out an "exhaustive review of the business", which had come under pressure from the recession and the rising cost of raw materials.
Further, the module cost in the overall bill of materials is a much smaller percentage in a notebook when compared to a handset.
When changes are made the algorithms make engineering adjustments, calculate the cost and send a bill of materials to the factory floor.
So the cost of trade continues to fall, and that lowers the effective cost of everything that's traded: raw materials, labor, durable assets, consumer goods, capital, commodities and money itself.
As for the rapidly rising cost of memory pushing up the bill of materials, this matters less to Apple, a company that can traditionally keep prices high.
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Margins are being squeezed as the cost of fuels and raw materials surges.
When changes are made to a Blue model in CATIA, the algorithms not only make the necessary engineering adjustments but also calculate the cost and send the changes and a bill of materials to the machines and workers on the factory floor.
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In these cases, selection is probably acting on the cost in materials and energy of making the products of the introduced genes (in other words, the protein that bypasses the herbicide, or the poison that protects against the insect).
Its purchases of foreign assets keep the cost of capital down and its appetite for raw materials keeps their price up, to the benefit of commodity producers wherever they sell their wares.
George also opined that the salvage value of the component materials of the house was minimal and would be offset by the labor cost of hauling them away.
There is the cost of your service or product (your time, materials or costs), the fee or prices you would charge on the open market, and then there is the value you would put on it when trading for something you might never have had the luxury nor the budget for.
It is now clear that the prices of materials and the cost of living will both be going up for a long time throughout the world.
He also thinks the company and its rivals should benefit significantly from being able to pass on the increasing cost of rubber and other raw materials because their prices were, in fact, stabilizing.
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