Cost of Revenue


  • Id: is_cogs
  • Type: fundamentals
  • Subtype: income_statement
  • Units: currency
  • Decimal Points: 0
  • Currency Convertible: Yes
  • Tags: “Cost of Revenue”, “COGS”, “Cost of Goods Sold”, “Cost of Sales”, “Direct Costs”


The direct expenses involved in making the products that a company sells are called cost of goods sold (COGS). These expenses include the materials and the labor that go into making the products. Another name for this is ‘cost of sales’.