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InvestHub.com's
Finance Dictionary and Glossary of Investment Terms

Cost of goods sold  

Definition 1.

The total cost of buying raw materials, and paying for all the factors that go into producing finished goods.
 

Definition 2.

COGS. On an income statement, the cost of purchasing raw materials and manufacturing finished products. Equal to the beginning inventory plus the cost of goods purchased during some period minus the ending inventory. also called cost of sales.
 
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