Baristas Coffee Company, Inc. (BCCI)

[BobSinCA]

I wasn't defending BCCI, just giving possible explanation.

To your point on accounting systems, I expect the company knows exactly how much of its labor, facility, utility costs, etc., are attributable to individual kiosks. That data is needed for state tax returns and was likely used in the decision to close 25% of the then-operating kiosks in Q4 of last year.

I would also like to see barista salaries 'above the line,' but I can see where that may not be required per the source I cited. And I can imagine why the company might not want to expose that information, dependent on what that methodology would show.

BCCI's decision appears to be supported by its auditor. When multiple choices are available, companies of all sizes tend to make the choice which shows them to their best advantage, or least disadvantage.