growing garlic for profit Any transaction can be seen as a contract between the two parties. The so-called transaction cost can be seen as the cost of the transaction contract. According to Mr Coase and others, a type of transaction costs arise from the accidental factors that occur when a deal is signed. These incidental factors may not be written into the contract due to the fact that they could not be foreseen in advance, or although they could be foreseen, they could not be written into the contract due to too many factors. Another type of transaction costs is the signing of contracts and the cost of monitoring and enforcing contracts. 2. P45 forms are in four parts, part 1 is retained with the issuing employer and the employee retains part 1 A and may hand parts 2 and 3 for the new employer. The new employer cannot make use of the P45 tax details unless both parts are given over. If either part 2 or 3 with the P45 form is missing then this employee must be asked to complete the Inland Revenue P46 form. In November, AdDuplex released its November Surface device share data, where the Surface Pro 4 is currently the most popular product, accounting for 39.7% of Surface devices. The newly released Surface Pro(2017) accounts for 9.2%, roughly the total of the Surface Book(7.5%) and the Surface Laptop (2.0%). The Method and Madness range includes four new Irish whiskeys. Each whiskey has its own twist; a single pot still Irish whiskey finished in French chestnut, a single grain Irish whiskey finished in virgin Spanish oak, a single malt Irish whiskey enhanced by French limousin oak and a 31-year-old single cask, single grain limited edition bottled at cask strength. Enterprise due to withdraw, and transfer or liquidation disposal of equity investment and equity investment losses, can be in pre-tax deduction, but the deduction of each tax year equity investment losses, shall not exceed the implementation of equity investment income and transfer income, more than part can be to a tax year after deduction carry forward indefinitely. Because economists understand earnings as actual material wealth increase, accounting experts think the output value of more than the difference between the input value is profits, there is a contradiction and two kinds of income concept. The specific performance is: How do firms choose their overhead cost assignment? How do firms choose optimal cash strategy determined by critical production activities that create and capture values? What is the nature and function of expense assignment? What are reasons for expense indicators or cost drivers? What are some policy implications of the Activity Based Costing in formulating effective cost assignment and spending budget strategies?