Even the Planner's Handbook for Operational Design acknowledges that COG
identification in the environmental step, and prior to problem identification, is premature when it states that "Given sufficient time, planners should defer COG
analysis until they have at least an initial problem frame, because identifying the factors that comprise the problem should facilitate COG
members, however, wondered how the report could be kept confidential until CoGS
Most of the US military's definitions of COGs
derive from Sir Michael Howard and Peter Paret's English translation of Clausewitz's On War, especially book 6 ("Defense") and book 8 ("War Plans").
Under these circumstances, the cogs
interlocked, shunting blood that had just come from the body back for another tour instead of sending it to the lungs to reload oxygen.
With respect to pass-through entities, such as partnerships, S corps and estates, the DMD is determined at the partner, shareholder or owner-level by taking into account its distributive or proportionate share of income, loss, gain, deduction and COGS
10) Thus, after items are determined, eligible and ineligible receipts are sorted into DPGR and non-DPGR "buckets" for purposes of COGS
and deduction allocation, a process analogous to required calculations under section 263A.
199 regulations do not require or permit corporations to allocate part of an inventory item's COGS
to non-DPGR when the gross receipts from the sale of that item are treated as DPGR.
Caption: Archbishop Fred Hiltz chairing the CoGS
meeting as the marriage canon is discussed.
What matters is how we want to use the COG
concept in the 21st century.
agreed that all submissions would have to be posted with attribution.
The non-profit organization is led by a board of directors that includes leaders from various COGs
in the region.
The purpose of this article is to extend a bridge between COGs
and existing doctrinal guidance for operational planning.