OCOGS Definition

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OCOGS is Operating Cost of Goods Sold.

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TRANSPORTATION OUT is part of cost of selling therefore included as selling expense, i.e. part of SG&A.

OTHER INFORMATION, in accounting, is financial and nonfinancial information (other than the financial statements and the auditor's report) included in a document containing audited financial statements and the auditor's report thereon, excluding required supplementary information.

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