Costs of goods sold include the direct cost of producing a good or the wholesale price of goods resold. Not all companies can list COGS on their income statement, however.

Of that, about $175 billion in annual spending is direct costs, such as medication and treatment. The remaining $70 billion is related to indirect costs, such as absenteeism, lost productivity and ...

Again, Topic 842 requires initial direct costs paid at the inception of the lease to be added to the right-of-use asset. Under Topic 840, these costs included the cost associated with many activities ...

The total cost of a Calvin education includes direct costs (tuition and required fees) and indirect costs (books, personal expenses, transportation). While every student’s actual costs vary, the ...