d**j
发帖数: 130 | 1 On the income statement, does COGS include the fixed part of manufacturing
cost, e.g. depreciation of the machinery?
Thanks. |
p**z
发帖数: 1311 | 2 no...doesn't depreciation report separately on the financial statement? |
A******7
发帖数: 1920 | 3 sometimes you can, but most of the time it goes to general admin expenses. I
think it happens to manufacturers when they want to classify some
equipments and plants under COGS. Different rules for GAAP and IRS Tax rules
. I only saw several cases on F/S, never questioned why. But it is a very
good question. |
p**z
发帖数: 1311 | 4 oppps. 没做过manufacturer 飘过。 |
d**j
发帖数: 130 | 5 Thanks for all the responses. My understanding is that the part related to (
and only to) manufacturing the goods to be sold (e.g. the assembly line of
an auto maker) should be put into inventory and, consequently, COGS. Others
could be divided according to some rule. Right? |
