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 ...

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 ...