Baristas Coffee Company, Inc. (BCCI)

[BobSinCA]

Yes, GAAP would require store labor to be in COGS. However, if BCCI did this, it would likely show very little overhead expense, which would show that senior management is not being paid, except in dilutive stock options.

Significance of that, combined with significant professional fees being paid through share dilution expensed at .001 per share, is that the business model is not sustainable.