Replies to post #52 on Vivid Learning Systems Inc. (fka VVDL)

[MikeDDKing]

I'll make some VVDL comments later. I need to do some more review of the 10-Q and also I'm listening to the EGMI CC now.

[MikeDDKing]

Cost of revenue are those costs that are directly associated with revenue. For example, in a manufacturing company these costs would include the cost of making the product. Costs for executive salary and other overhead items are not included in cost of revenues.