Jisho

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Noun
1. cost of goods sold; cost of sales; sales cost
Wikipedia definition
2. Cost of goods soldCost of goods sold (COGS) refer to the inventory costs of those goods a business has sold during a particular period. Costs are associated with particular goods using one of several formulas, including specific identification, first-in first-out (FIFO), or average cost. Costs include all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition.
Read “Cost of goods sold” on English Wikipedia
Read “売上原価” on Japanese Wikipedia
Read “Cost of goods sold” on DBpedia

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