What makes up Cost of Good Sold (COGS)?

Posted 10 months ago by John Bottoms

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John Bottoms
John Bottoms Admin

This is a question that we get a lot from newer businesses expecially and for those that are new to the accounting space. Rather than having me explain, I will leave this question our for some of the accounting experts in the community to answer for you and discuss. Feel free to ask questions on this thread if you aren't sure if something should be included in COGS or not. 

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Nancy Orben

Nancy Orben posted about 1 month ago

In general, COGS includes all expenses related to the labor (employees), manufacturing operations (equipment rental, depreciation, utilities, rent) and raw materials/product costs (Freight in and duty).  It does not include selling expenses such as freight out and sales commissions.

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