Cost of Goods & Services


  • Id: is_cog_and_services_sold
  • Type: fundamentals
  • Subtype: income_statement
  • Units: currency
  • Decimal Points: 0
  • Currency Convertible: Yes
  • Tags: “COGS”, “cost of goods and services”, “cost of revenue”, “cost of sales”, “direct costs”, “revenue-related costs”


The direct costs associated with providing services or producing goods that a company sells are called cost of goods and services (COGS). These costs include the labor, materials, and overhead expenses that are directly related to the revenue-generating activities of the company. Another name for this is ‘cost of revenue’ or ‘cost of sales’.