... estimates by Lauren Cook Levitan, op. cit.33. Gap in Finance Cycle = Days of Payables - (Days ofReceivables + Days in Inventory).34. Analysis and estimates by Lauren Cook Levitan, op. cit.35. ... Seattle and Delawarewarehouses in 1999, the company has invested over$200 million to lease five distribution and warehousingfacilities in Fernley, Nevada; Coffeyville, Kansas;Campbellsville ... considerablemarginal revenues for a significantly lower marginalcost incurred.•Second, by installing Web-enabled buying kiosks (aswell as interactive television sets and wireless Web-enabled...