cost of sales
Definition
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 Goods Sold (COGS).
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Related Terms
earnings, gross income
'cost of sales
' appears in the definitions of these terms on BusinessDictionary.com inventory to cost of sales ratio, inventory to cost-of-goods sold (COGS) ratio, profit factor, sales/volume analysis, average age of inventory, and 
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