Tham khảo tài liệu 'gmat official guide 10th edition part 12', ngoại ngữ, kỹ năng đọc tiếng anh phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | D studious oriticism E whole hearted endorsement Passage 30 Excess inventory a massive problem for many businesses has several causes some of which are unavoidable. Overstocks may accumulate through production overruns or errors. Certain styles and colors prove unpopular. With 5 some products computers and software toys and books last year s models are difficult to move even at huge discounts. Occasionally the competition introduces a better product. But in many cases the public s buying tastes simply change leaving a manufacturer or distributor with 10 thousands or millions of items that the fickle public no longer wants. One common way to dispose of this merchandise is to sell it to a liquidator who buys as cheaply as possible and then resells the merchandise through catalogs discount 15 stores and other outlets. However liquidators may pay less for the merchandise than it cost to make it. Another way to dispose of excess inventory is to dump it. The corporation takes a straight cost write-off on its taxes and hauls the merchandise to a landfill. Although it is hard to believe 20 there is a sort of convoluted logic to this approach. It is perfectly legal requires little time or preparation on the company s part and solves the problem quickly. The drawback is the remote possibility of getting caught by the news media. Dumping perfectly useful products can turn into a 25 public relations nightmare. Children living in poverty are freezing and XYZ Company has just sent 500 new snowsuits to the local dump. Parents of young children are barely getting by and QPS Company dumps 1 000 cases of disposable diapers because they have slight imperfections. 30 The managers of these companies are not deliberately wasteful they are simply unaware of all their alternatives. In 1976 the Internal Revenue Service provided a tangible incentive for businesses to contribute their products to charity. The new tax law allowed corporations to deduct the 35 cost of the product donated plus
