This course will be an overview of:Federal backdrop: CSA scheduling + §280E and why cannabis taxes work differentlyCOGS as the only lever: gross income mechanics and COGS vs. deductionsInventory authorities: §471-3 (reseller), §471-11 (producer), §471(c) (method options) + guardrails (Harborside)Special cases + application: delivery/lounge COGS limits, cost-item mapping demo, and inventory→COGS workflows (POS/seed-to-sale tie-outs, counts/adjustments)COA design for §280E: cash clearing, inventory structure, and producer COGS buckets (DM/DL/OH)Implementation wrap-up: monthly controls + next-step checklist to keep inventory and COGS consistent all year