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• 12:28, 4 August 2026 WikiSysopIG talk contribs created page Cost of goods sold (Created page with "'''Cost of goods sold''' ('''COGS'''), also known as '''cost of sales''', is the direct cost attributable to the production or acquisition of goods sold by an entity during an accounting period. It includes the costs of materials, direct labor, and manufacturing overhead directly associated with producing or purchasing goods that have been sold. Cost of goods sold is recognized as an expense in the income statement under the matching principle, whereby the co...") Tag: Visual edit