Employees are an expense item, one that becomes increasingly burdensome when demand dries up.

FORBES: How We Can Rebuild The American Job Factory

Now, instead of remaining a troublesome expense item, they become an increasingly valuable asset.

FORBES: How We Can Rebuild The American Job Factory

Not only that, but since workers were simply an expense item, Circuit City decided to lay off its most experienced (and expensive) workers and hold on the most junior ones.

FORBES: How We Can Rebuild The American Job Factory

On the expense side the biggest item is payroll.

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And if the donated item-say a computer-is given by a business that has already deducted the item as a business expense, there is no further writeoff.

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Item No. 1 is the operating expense.

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Item No. 2 is the bid-ask spread, expressed as a per-year percentage expense.

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