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None of those things, Shipping, returns, AWS costs (unless directly part of the manufacturing process) would qualify under gaap as cogs.

• jsjohnst 7y ago
  Inbound shipping is definitely part of cogs for every company I’ve been part of, but agree on to customer shipping, returns and hosting.
  • jjeaff 7y ago
    Agreed on inbound shipping. But outbound shipping to customer would not usually.