Manspreading

1) "Manspreading" is the male act of taking up too much space on public transportation, needlessly using seat space that could be occupied by others
2) Cost of goods sold (COGS) is accounted for by taking the initial inventory, adding purchases of inventory, and subtracting the ending inventory.
3) Inventoriable costs are all "expenditures directly or indirectly incurred to bring inventory to its existing condition and location." Some freight costs that do not result in "bringing inventory to salable condition" do not constitute inventoriable costs.