Cost of Revenue (COGS)

Direct costs of producing the goods or services sold during the period (materials, direct labour, manufacturing overhead). LIFO is permitted under US GAAP but prohibited under IFRS. Absent for many pure-services filers (e.g. Moody's uses CostOfRevenue). Fallback chain: CostOfRevenue → CostOfGoodsAndServicesSold → CostOfGoodsSold.

Representative XBRL tag

CostOfRevenue

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Related terms

• Change in Receivables
• Common Stock & APIC
• Debt Issued
• Debt Repaid

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Metrics on this page are computed by Moatkeep from reported filings and market data and are estimates: they depend on modelling choices (e.g. period alignment, share counts, currency) and on the underlying data being correct. Definitions are in the glossary. Figures are not investment advice — see the full disclaimer.