channels of distribution commission cannibalization current assets cash basis corridor principal cash flow Cost of Goods Sold cost of sales core marketing strategy CIC competitive analysis collection period (days) channel conflicts cash flow statement capital assets Community Interest Company cross elasticity of demand completed store transactions collection days central driving forces model Costs of Goods Sold (Costs of Sales) capital expenditure corporation cash flow budget contribution margin cash current debt current liabilities cash spending COGS C Corporation co-branding competitive entry wedges concentrated target marketing contribution C Corp capital input commissions percent Compound Average Growth Rate CAGR conversion rate cash sales competitive advantage Costs of Goods Sold (Costs of Sales)