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Comparative Analysis: Under Armour, Inc., vs. Columbia Sportswear
Refer to the 10-K reports of Under Armour, Inc., and Columbia Sportswear that are available for download from the companion website at CengageBrain.com.
Required:
What amount does Under Armour report for cost of goods sold for the years ending December 2016, 2015, and 2014? What amount does Columbia report for cost of goods sold for the years ending December 2016, 2015, and 2014?
Cost of merchandise sold (COGS) alludes to the immediate costs owing to the creation of the products sold in an organization. This sum incorporates the cost of the materials utilized in making the great alongside the immediate work costs used to create the great. Cost of merchandise sold is additionally alluded to as the cost of revenue.
To choose:
What amount does Under Armour report for cost of goods sold for the years ending December 2016, 2015, and 2014? What amount does Columbia report for cost of goods sold for the years ending December 2016, 2015, and 2014?
On the off chance that the Company discovers that the evaluated market estimation of its stock is not exactly the conveying estimation of such stock, it records a charge to cost of merchandise sold to mirror the lower of cost or market. On the off chance that genuine economic situations are less positive than those anticipated by the Company, further alterations might be required that would expand the cost of merchandise sold in the period in which such an assurance was made.
Under Armour, Inc. and Subsidiaries
| Particular | 2016 | 2015 | 2014 |
| Cost of goods sold | 2,584,724 | 2,057,766 | 1,572,164 |
Under the COLUMBIA SPORTSWEAR COMPANY
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