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Cost of goods sold
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Carrying value of goods sold during a particular period
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almost2y

Let me tell you the fact that trackable and assignable Customer Acquisitions Costs are not part of this category in GAAP accounting is a WILD choice by whoever TF runs GAAP

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Wikipedia

Cost of goods sold (COGS) is the carrying value of goods sold during a particular period.

Instance of
financial measure
financial statement metric
References
Wikidata