costs of goods sold
COGS

Profitability is measured as operating profit margin-revenue minus costs of goods sold divided by revenue.

(IAS 1.104) The major exclusive of costs of goods sold, are classified as operating expenses.

At J. Crew, another big clothing catalogue, overall costs of goods sold have increased about 7 percent recently, said Arthur Cinader, chairman.

Microsoft managed 23 percent earnings growth primarily because of lower costs of goods sold and other improvements in manufacturing efficiency, Mr. Maffei said.

To cover these costs, manufacturer adds them to COGS (costs of goods sold), where the buyer ends up paying for these costs.

Mr. Borochoff contended that the jewelry expenses should be listed as "costs of goods sold" and be deducted from net revenue, rather than listed under charitable expenses.

According to Cain, corporations would be able to deduct costs of goods sold (provided the inputs were made in America) and capital expenditures, but not wages, salaries and benefits to employees.

In accounting terminology, fixed costs will broadly include almost all costs (expenses) which are not included in cost of goods sold, and variable costs are those captured in costs of goods sold.

Revlon's cost-cutting measures are evident in the company's gross profit margins (sales less the costs of goods sold, before other expenses including taxes and interest) which have increased 3 percent during the first three months of this year after falling over the last three years.

But the main cogs will be the same, and they have been part of the problem.

We are small cogs in a large machine, both of us.

The cogs at either end of the bar began to.

Now they may have lost one of their offensive cogs.

"It definitely is one of the cogs in a program for running the school," she said.

The girls time was 7:40, and managed three out of four cogs.

My plan is to wipe out the major cogs in the machine.

Among other things, I had got into the cogs and springs of men's actions.

The two girls went into action like cogs in a smooth machine.

Education is not, nor should be, about training us all to become tiny cogs in the great economic machine.

It seemed to him more like cogs slipping in his brain.

"They were used to make cogs and wheels," she said.

The passengers from the other cogs were already gathered there.

With money to oil the cogs and sweep away the traces.

All we could see beneath the skin were the cogs, spinning.

You move through the most complicated system of gears and cogs!

"To have two of your main cogs missing is real frustrating."

They have yet to be ground down into apathetic cogs of society.

The cogs start turning and no one cares about the little people that get ground up in them.

"She's one of the cogs but not the whole machine.

The burden, which had once been everyone's rested now on the cogs alone.

Claw quickly got their cogs together and they won the challenge.

However, the player does not yet know how to turn the cogs to unlock the door.

Getting all the cogs and sensors to work in tandem.

They both stared at the fateful cogs for a time.