{"id":2176,"date":"2020-02-24T13:21:06","date_gmt":"2020-02-24T07:21:06","guid":{"rendered":"http:\/\/garibikri.com\/?p=2176"},"modified":"2022-06-21T19:05:46","modified_gmt":"2022-06-21T13:05:46","slug":"what-is-cost-of-goods-sold","status":"publish","type":"post","link":"https:\/\/garibikri.com\/index.php\/2020\/02\/24\/what-is-cost-of-goods-sold\/","title":{"rendered":"What Is Cost Of Goods Sold?"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Understanding Direct Costs<\/a><\/li>\n<li><a href=\"#toc-1\">Functional Classification Of Overhead<\/a><\/li>\n<li><a href=\"#toc-2\">Advantages Of Using Variable Costing<\/a><\/li>\n<li><a href=\"#toc-3\">Direct And Indirect Costs<\/a><\/li>\n<li><a href=\"#toc-4\">Do You Know Your Businesss Cost Of Goods Sold?<\/a><\/li>\n<li><a href=\"#toc-5\">What Is The Difference Between Operating Margin And Gross Manufacturing Margin?<\/a><\/li>\n<li><a href=\"#toc-6\">Dd  Written Loan Commitments Recorded At Fair Value Through Earnings<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"254px\" alt=\"costs directly attributable to producing the products being sold are called\"\/><\/p>\n<p>If you file the statement early, the election becomes effective in the month of the tax year your active business begins. The election to either amortize or capitalize start-up or organizational costs is irrevocable and applies to all start-up and organizational costs that are related to the trade or business.<\/p>\n<ul>\n<li>If you have a partial interest in the production from a property, figure your share of the production by multiplying total production from the property by your percentage participation in the revenues from the property.<\/li>\n<li>The business purpose that is served by carrying on the various undertakings separately or together in a business or investment setting.<\/li>\n<li>To order your transcript, you can choose from one of the following convenient options.<\/li>\n<li>However, the fluctuations would be due solely to the impact of changes in the index on the stated dividends for those periods.<\/li>\n<li>However, you must use the same rate for all employees reimbursed under the high-low method.<\/li>\n<li>If the payments are charitable contributions or gifts, you can\u2019t deduct them as business expenses.<\/li>\n<\/ul>\n<p>For purposes of applying the provisions of this subsection, the Government considers insurance provided by captive insurers as self-insurance, and charges for it shall comply with the provisions applicable to self-insurance costs in this subsection. However, if the captive insurer also sells insurance to the general public in substantial quantities and it can be demonstrated that the charge to the contractor is based on competitive market forces, the Government will consider the insurance as purchased insurance. When deferred costs are recognized, the contract (except firm-fixed-price and fixed-price with economic price adjustment) will include a specific provision setting forth the amount of deferred IR&#038;D costs that are allocable to the contract.<\/p>\n<h2 id=\"toc-0\">Understanding Direct Costs<\/h2>\n<p>The IRS is committed to serving our multilingual customers by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers , other IRS offices, and every VITA\/TCE return site. If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away. Business expenses for heat, lights, power, telephone service, and water and sewerage are deductible. Deductions for legal and other expenses of contesting the repayment.<\/p>\n<ul>\n<li>Once output goals are set, the expected revenue is essentially determined, so any remaining opportunity for profit requires reducing the cost as much as possible.<\/li>\n<li>You can deduct actual car expenses, which include depreciation , gas and oil, tires, repairs, tune-ups, insurance, and registration fees.<\/li>\n<li>Each significant enhancement should be treated the same as the base product in that all costs prior to technological feasibility are to be expensed; all costs post-technological feasibility may be capitalized.<\/li>\n<li>The &#8216;breakeven point&#8217; is where revenues and total costs are exactly the same, so there is no profit or loss.<\/li>\n<li>You can find your cost of goods sold on your business income statement.<\/li>\n<\/ul>\n<p>For property other than a geothermal deposit or an oil or gas well, gross income from the property means the gross income from mining. The percentage of your gross income from the property that you can deduct as depletion depends on the type of deposit. The partnership or S corporation must allocate to each partner or shareholder his or her share of the adjusted basis of each oil or gas property held by the partnership or S corporation. The partnership or S corporation makes the allocation as of the date it acquires the oil or gas property. If you are an independent producer or royalty owner of oil and gas, your deduction for percentage depletion is limited to the smaller of the following.<\/p>\n<h2 id=\"toc-1\">Functional Classification Of Overhead<\/h2>\n<p>A good analysis of prime cost can lead to the elimination of several inefficiencies by switching to a cheaper supplier or varying the labor wages as per the requirements of the situation. For example, a manufacturing company may require plastic, lumber, chemicals, paint, or clothe as raw materials. To the planning of production.Wernerfelt wrote one of the key initial papers on the resource-based view of management. Once output goals are set, the expected revenue is essentially determined, so any remaining opportunity for profit requires reducing the cost as much as possible.<\/p>\n<p>However, a low CM does not necessarily mean the company is going under. The management should perform a deeper analysis of the low CM before arriving at any conclusions. For example, a low CM may be typical for the given industry because of the economy or high competition. Alternatively, while the CM might be low, it might also be on an upward trend from year to year, showing promise for the company, department or product line. Whatever is left after you have cleared all of your fixed costs is your company\u2019s net income or net profit.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"251px\" alt=\"costs directly attributable to producing the products being sold are called\"\/><\/p>\n<p>IAS 2 acknowledges that some enterprises classify income statement expenses by nature rather than by function . Accordingly, as an alternative to disclosing cost of goods sold expense, IAS 2 allows an entity to disclose operating costs recognised <a href=\"https:\/\/online-accounting.net\/direct-cost\/\">costs directly attributable to producing the products being sold are called<\/a> during the period by nature of the cost and the amount of the net change in inventories for the period). [IAS 2.39] This is consistent with IAS 1 Presentation of Financial Statements, which allows presentation of expenses by function or nature.<\/p>\n<p>37 However, in some circumstances it is necessary to reflect, either in the historical financial statements or a pro forma presentation , related party transactions at amounts other than those indicated by their terms. Two such circumstances are addressed in Staff Accounting Bulletin Topic 1.B.1, Questions 3 and 4. The staff believes the guidance in this staff accounting bulletin (&#8220;SAB&#8221;) will assist registrants and address any uncertainty or diversity of views in applying ASC Topic 740 in the reporting period in which the Act was enacted. Specifically, the staff is issuing this SAB to address situations where the accounting under ASC Topic 740 is incomplete for certain income tax effects of the Act upon issuance of an entity&#8217;s financial statements for the reporting period in which the Act was enacted. Disaggregated disclosure that describes accrued and reasonably likely losses with respect to particular claims may be necessary if they are individually material. Disclosures should address historical and expected trends in these amounts and their reasonably likely effects on operating results and liquidity.<\/p>\n<h2 id=\"toc-2\">Advantages Of Using Variable Costing<\/h2>\n<p>It may also include the cost of packing and transporting the goods to their end destination. Any finished goods that remain unsold are kept on a balance sheet as an asset. For that reason, a company may decide to classify certain costs as operating expenses instead of COGS. For example, a business may incur some direct labor costs even if it does not sell a single product\/service.<\/p>\n<p>Therefore, companies should not present COVID-19-related income and expenses outside operating results solely because they may be non-recurring or unusual. Instead, companies should apply the definition of \u2018operating\u2019 consistently to income and expenses regardless of whether they relate to COVID-19.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"254px\" alt=\"costs directly attributable to producing the products being sold are called\"\/><\/p>\n<p>If, during the 15-year period, you dispose of the creative property rights, you must continue to amortize the costs over the remainder of the 15-year period. You can choose to forgo the election to amortize by affirmatively electing to capitalize your start-up or organizational costs on your income tax return filed by the due date for the tax year in which the active trade or business begins. You can deduct costs paid or incurred during the tax year for developing a mine or any other natural deposit located in the United States. These costs must be paid or incurred after the discovery of ores or minerals in commercially marketable quantities.<\/p>\n<h2 id=\"toc-3\">Direct And Indirect Costs<\/h2>\n<p>Business books and records, operating systems, or any other information base, including lists or other information concerning current or prospective customers. The cost of admitting or removing partners, other than at the time the partnership is first organized. The cost of acquiring assets for the partnership or transferring assets to the partnership. The various amortizable costs covered in this chapter are included in the list below. However, this chapter doesn&#8217;t discuss amortization of bond premium. This rule does not apply to the following costs that must be capitalized. Generally, if you dispose of the mine before you have fully recaptured the exploration costs you deducted, recapture the balance by treating all or part of your gain as ordinary income.<\/p>\n<ul>\n<li>If you pay off your mortgage early and pay the lender a penalty for doing this, you can deduct the penalty as interest.<\/li>\n<li>When deferred costs are recognized, the contract (except firm-fixed-price and fixed-price with economic price adjustment) will include a specific provision setting forth the amount of deferred IR&#038;D costs that are allocable to the contract.<\/li>\n<li>Although indirect expenses tend to be more difficult to allocate because their connection to a specific cost object is not always readily apparent, every business needs a reliable way to identify, quantify, assign and control them to achieve optimal financial health.<\/li>\n<li>Either way, low direct costs have a positive impact on your business and you should strive to push the number down.<\/li>\n<li>Any other services obtained, performed, or otherwise resulting in violation of any statute or regulation prohibiting improper business practices or conflicts of interest.<\/li>\n<li>To determine if pay is reasonable, also consider the following items and any other pertinent facts.<\/li>\n<li>If you add buildings or make other permanent improvements to leased property, depreciate the cost of the improvements using the modified accelerated cost recovery system .<\/li>\n<\/ul>\n<p>You can amortize the entire $10,000 over the 20-year remaining life of the original lease. The $8,000 cost of getting the original lease was not less than 75% of the total cost of the lease (or $7,500). You paid $10,000 to get a lease with 20 years remaining on it and two options to renew for 5 years each. Of this cost, you paid $7,000 for the original lease and $3,000 for the renewal options. <a href=\"https:\/\/online-accounting.net\/\">https:\/\/online-accounting.net\/<\/a> Because $7,000 is less than 75% of the total $10,000 cost of the lease (or $7,500), you must amortize the $10,000 over 30 years. That is the remaining life of your present lease plus the periods for renewal. If you get an existing lease on property or equipment for your business, you must generally amortize any amount you pay to get that lease over the remaining term of the lease.<\/p>\n<h2 id=\"toc-4\">Do You Know Your Businesss Cost Of Goods Sold?<\/h2>\n<p>You can generally deduct the ordinary and necessary cost of insurance as a business expense if it is for your trade, business, or profession. However, you may have to capitalize certain insurance costs under the uniform capitalization rules. Your deduction for wages paid is not reduced by the social security and Medicare taxes, Additional Medicare Tax, and income taxes you withhold from your employees. You can deduct the employment taxes you must pay from your own funds as taxes. Carrying charges include taxes you pay to carry or develop real estate or to carry, transport, or install personal property. You can elect to capitalize carrying charges not subject to the uniform capitalization rules if they are otherwise deductible.<\/p>\n<p>Cost of goods sold on a company\u2019s income statement is the accumulated total of direct expenses and allocated indirect expenses used to produce the specific products and services that were sold in a certain reporting period. Companies also classify costs as product costs and period costs. These costs include the costs of direct materials, direct labor, and manufacturing overhead. Although direct costs are typically variable costs, they can also include fixed costs. Rent for a factory, for example, could be tied directly to the production facility. However, companies can sometimes tie fixed costs to the units produced in a particular facility.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"255px\" alt=\"costs directly attributable to producing the products being sold are called\"\/><\/p>\n<p>The election to amortize reforestation costs incurred by a partnership, S corporation, or estate must be made by the partnership, corporation, or estate. A partner, shareholder, or beneficiary can&#8217;t make that election. That person chose to recognize gain on the disposition of the intangible and pay income tax on the gain at the highest tax rate.<\/p>\n<h2 id=\"toc-5\">What Is The Difference Between Operating Margin And Gross Manufacturing Margin?<\/h2>\n<p>For example, for a company that offers security services, its cost of sales will be the wages\/labor cost of its security personnel. Examples of expense accounts are Costs of Sales, Cost of Goods Sold, Costs of services, Operating expense, Finance Expenses, Non-operating expenses, Prepaid expenses, Accrued expenses and many others. Below you\u2019ll find more details of these example expense accounts.<\/p>\n<h2 id=\"toc-6\">Dd  Written Loan Commitments Recorded At Fair Value Through Earnings<\/h2>\n<p>The agreements must be in writing, executed by both contracting parties, and incorporated into applicable current and future contracts. An advance agreement shall contain a statement of its applicability and duration. When appropriate, they serve to express the parties\u2019 understanding and avoid possible subsequent disputes or disallowances. Immediate-gain actuarial cost method means any of the several actuarial cost methods under which actuarial gains and losses are included as part of the unfunded actuarial liability of the pension plan, rather than as part of the normal cost of the plan. Funded pension cost means the portion of pension cost for a current or prior cost accounting period that has been paid to a funding agency.<\/p>\n<p>Activities you do as a hobby, or mainly for sport or recreation, are often not entered into for profit. Generally, you can deduct the full amount of a business expense if it meets the criteria of ordinary and necessary and it is not a capital expense. If you use your car exclusively in your business, you can deduct car expenses. If you use your car for both business and personal purposes, you must divide your expenses based on actual mileage. Generally, commuting expenses between your home and your business location, within the area of your tax home, are not deductible. You use the office exclusively and regularly for administrative or management activities of your trade or business.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Understanding Direct Costs Functional Classification Of Overhead Advantages Of Using Variable Costing Direct And Indirect Costs Do You Know Your Businesss Cost Of Goods Sold? What Is The Difference Between Operating Margin And Gross Manufacturing Margin? Dd Written Loan Commitments Recorded At Fair Value Through Earnings If you file the statement early, the election [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[35],"tags":[],"class_list":["post-2176","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What Is Cost Of Goods Sold? -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/garibikri.com\/index.php\/2020\/02\/24\/what-is-cost-of-goods-sold\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What Is Cost Of Goods Sold? -\" \/>\n<meta property=\"og:description\" content=\"Content Understanding Direct Costs Functional Classification Of Overhead Advantages Of Using Variable Costing Direct And Indirect Costs Do You Know Your Businesss Cost Of Goods Sold? What Is The Difference Between Operating Margin And Gross Manufacturing Margin? 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