What Does The Term Cost Of Goods Sold (COGS) Mean? Cost of Goods Sold (COGS), often referred to as cost of sales or cost of revenue, is an accounting term that represents the direct costs incurred by ...
The Tax Court held that a medical marijuana dispensary was required to calculate its cost of goods sold (COGS) using the rules of Sec. 471 rather than Sec. 263A because Sec. 263A does not allow the ...
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