"As mentioned above, in order for a manufacturer's financial statements to be in compliance with GAAP, a portion of the manufacturing overhead must be allocated to each item produced. Even when allocations are arbitrary and inaccurate, the totals of the amounts reported as inventory and cost of goods sold on the financial statements can still be reasonably correct."
The SwingTrade Portfolio was up 36.2% in 2014, 83.5% in 2013, and 510.9% since inception.
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