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Published article in the Spring 2016 issue of Artisan Spirit magazine. “Turning the COGS” written by Donald Snyder (Whiskey Resources LLC). Explores a traditional Profit and Loss (P&L) business model for a bottle of bourbon, how to calculate fair distributor pricing, what the traditional Cost of Goods Sold (COGS) are for a finished bottle, and how a craft distillery can leverage the P&L to maximize profits into the future.