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Livarot-Pays-d'Auge is a commune in the department of Calvados, northwestern France. The municipality was established on 1 January 2016 by merger of the 22 former communes of Livarot (the seat), Auquainville, Les Autels-Saint-Bazile, Bellou, Cerqueux, Cheffreville-Tonnencourt, La Croupte, Familly, Fervaques, Heurtevent, Le Mesnil-Bacley, Le Mesnil-Durand, Le Mesnil-Germain, Meulles, Les Moutiers-Hubert, Notre-Dame-de-Courson, Préaux-Saint-Sébastien, Sainte-Marguerite-des-Loges, Saint-Martin-du-Mesnil-Oury, Saint-Michel-de-Livet, Saint-Ouen-le-Houx and Tortisambert.
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Sales are activities related to selling or the number of goods sold in a given targeted time period. The delivery of a service for a cost is also considered a sale.
The seller, or the provider of the goods or services, completes a sale in response to an acquisition, appropriation, requisition, or a direct interaction with the buyer at the point of sale. There is a passing of title (property or ownership) of the item, and the settlement of a price, in which agreement is reached on a price for which transfer of ownership of the item will occur. The seller, not the purchaser, typically executes the sale and it may be completed prior to the obligation of payment.
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