Costco Wholesale Corp. operates membership warehouses based on the concept that offering members low prices on a limited selection of nationally branded and private-label products in a range of merchandise categories. The firm operates warehouses in the U.S., Canada, Mexico, the United Kingdom, Japan, Australia, Spain, and through majority-owned subsidiaries in Taiwan and Korea. It offers merchandise in the following categories: auto and tires; baby, kids and toys; clothing, jewelry and accessories; electronics and computers; home; furniture; home improvement; food and household; floral; health; beauty and personal care; gifts, tickets and events; office, patio and outdoors; sports and fitness; pet supplies; funeral; and locations and services. The company was founded by James D. Sinegal and Jeffrey H. Brotman in 1983 and is headquartered in Issaquah, WA.