ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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COST OF GOODS SOLD Definition
COST OF GOODS SOLD (COGS) is a figure representing the cost of buying raw material and producing finished goods. Included are precise factors, i.e. material and factory labor; as well as others that are variable, such as factory overhead.
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BOOK OF ACCOUNTS see LEDGER.
STABLE UNIT OF VALUE see STABLE UNIT OF MEASURE.