{"id":111503,"date":"2025-04-04T08:00:28","date_gmt":"2025-04-04T08:00:28","guid":{"rendered":"https:\/\/aws.zycus.com\/glossary\/stgblog1\/what-is-cogs-cost-of-goods-sold"},"modified":"2026-02-11T07:13:43","modified_gmt":"2026-02-11T07:13:43","slug":"what-is-cogs-cost-of-goods-sold","status":"publish","type":"post","link":"https:\/\/staging.zycus.com\/glossary\/what-is-cogs-cost-of-goods-sold","title":{"rendered":"COGS (Cost of Goods Sold)"},"content":{"rendered":"<p>Cost of Goods Sold (COGS) refers to the direct costs incurred in the production of goods or services that a company sells during a specific period. This includes the cost of materials and direct labor directly used to produce the good or service. COGS does not include indirect expenses such as distribution costs and sales force costs. It is a crucial metric for determining the gross profit of a company, as it is subtracted from revenue to calculate gross margin.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cost of Goods Sold (COGS) refers to the direct costs incurred in the production of goods or services that a company sells during a specific period. This includes the cost of materials and direct labor directly used to produce the good or service. COGS does not include indirect expenses such as distribution costs and sales [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","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":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","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":[3],"tags":[],"class_list":["post-111503","post","type-post","status-publish","format-standard","hentry","category-glossary"],"acf":[],"_links":{"self":[{"href":"https:\/\/staging.zycus.com\/glossary\/wp-json\/wp\/v2\/posts\/111503","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/staging.zycus.com\/glossary\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/staging.zycus.com\/glossary\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/staging.zycus.com\/glossary\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/staging.zycus.com\/glossary\/wp-json\/wp\/v2\/comments?post=111503"}],"version-history":[{"count":3,"href":"https:\/\/staging.zycus.com\/glossary\/wp-json\/wp\/v2\/posts\/111503\/revisions"}],"predecessor-version":[{"id":113768,"href":"https:\/\/staging.zycus.com\/glossary\/wp-json\/wp\/v2\/posts\/111503\/revisions\/113768"}],"wp:attachment":[{"href":"https:\/\/staging.zycus.com\/glossary\/wp-json\/wp\/v2\/media?parent=111503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/staging.zycus.com\/glossary\/wp-json\/wp\/v2\/categories?post=111503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/staging.zycus.com\/glossary\/wp-json\/wp\/v2\/tags?post=111503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}