COGS, Revenue Costs, and Trade Expenses
Expense-category terms used to distinguish product costs, revenue costs, operating expenses, and trade expenses.
Accounting terms for burden rates, cost drivers, COGS, cost of revenue, direct cost, fixed cost, OpEx, production cost, and trade expenses.
Cost Drivers, Production Costs, and Expense Categories covers burden rates, cost drivers, COGS, cost of revenue, direct cost, fixed cost, OpEx, production cost, and trade expenses.
Use these pages when cost classification or operating metrics change margin analysis, pricing, budgeting, capacity decisions, or performance review. It sits inside Cost Behavior, Drivers, and Production Costs, so readers can move up when the broader accounting context matters.
Use the table below to choose the narrower accounting branch before applying a term to a statement line, model input, audit trail, tax schedule, covenant test, or management report.
| Area | Use it for |
|---|---|
| COGS, Revenue Costs, and Trade Expenses | Expense-category terms used to distinguish product costs, revenue costs, operating expenses, and trade expenses. |
| Cost Drivers and Production Costs | Cost-driver and production-cost terms used to trace, allocate, and interpret operating costs. |
Cost-accounting content is educational and does not provide accounting, tax, audit, pricing, management, or investment advice.
Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.
Expense-category terms used to distinguish product costs, revenue costs, operating expenses, and trade expenses.
Cost-driver and production-cost terms used to trace, allocate, and interpret operating costs.