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  2. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    Certain expenses are included in COGS. Expenses that are included in COGS cannot be deducted again as a business expense. COGS expenses include: The cost of products or raw materials, including freight or shipping charges; The direct labor costs of workers who produce the products; The cost of storing products the business sells;

  3. Gross margin - Wikipedia

    en.wikipedia.org/wiki/Gross_margin

    Cost of sales, also denominated "cost of goods sold" (COGS), includes variable costs and fixed costs directly related to the sale, e.g., material costs, labor, supplier profit, shipping-in costs (cost of transporting the product to the point of sale, as opposed to shipping-out costs which are not included in COGS), etc.

  4. Tax deduction - Wikipedia

    en.wikipedia.org/wiki/Tax_deduction

    In particular, expenses that are included in COGS cannot be deducted again as a business expense. COGS expenses include: The cost of products or raw materials, including freight or shipping charges; The cost of storing products the business sells; Direct labor costs for workers who produce the products; and; Factory overhead expenses.

  5. Freight expense - Wikipedia

    en.wikipedia.org/wiki/Freight_expense

    In accounting, the concept of a freight expense or freight spend account can be generalized as a payment for sending out a product to a customer. It falls under the umbrella category of expenses and is treated like other expense accounts in relation to the accounting equation, however, under generally accepted accounting rules, if the freight is Freight expense has a normal debit balance.

  6. Cost price - Wikipedia

    en.wikipedia.org/wiki/Cost_price

    Additions usually include freight, duty, etc. Last cost. This is the actual value of the item when last purchased, normally expressed in units. Average cost

  7. Trump's tariff promises have import-heavy retailers facing ...

    www.aol.com/finance/trumps-tariff-promises...

    And each faced questions from Wall Street analysts about how Trump's proposals — which include 10%-20% tariffs across the board and a 60% tariff on goods from China — could pose a challenge in ...

  8. Polaris (PII) Q4 2024 Earnings Call Transcript

    www.aol.com/finance/polaris-pii-q4-2024-earnings...

    2024 was hard for everyone in the industry. our dealers included. At our dealer meeting last summer, we committed to our dealers to have our -- that they have our support in both good and ...

  9. Manufacturing cost - Wikipedia

    en.wikipedia.org/wiki/Manufacturing_cost

    Other indirect manufacturing cost: includes machine depreciation, land rent, property insurance, electricity, freight and transportation, ...