# Cost of Sales

**URL:** <https://forum.coworking.org/t/cost-of-sales/6313>\
**Category:** Sales & Pricing\
**Created:** [May 5, 2018, 11:28am UTC](https://forum.coworking.org/t/cost-of-sales/6313 "2018-05-05T11:28:18Z")\
**Posts on this page:** 2\
**Page:** 1

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**Author:** ![edwa](https://forum.coworking.org/letter_avatar_proxy/v4/letter/e/8edcca/32.png) [@edwa](https://forum.coworking.org/u/edwa)\
**Post date:** [May 5, 2018, 11:28am UTC](https://forum.coworking.org/t/cost-of-sales/6313/1 "2018-05-05T11:28:18Z")

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What is included in the cost of sales or cost of goods sold portion in a typical cowoking space income statement? Or are the variable and fixed expenses the only expenses to subtract from the revenues?

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**Author:** ![Jerome](https://forum.coworking.org/letter_avatar_proxy/v4/letter/j/a587f6/32.png) [@Jerome](https://forum.coworking.org/u/Jerome)\
**Post date:** [May 5, 2018, 2:00pm UTC](https://forum.coworking.org/t/cost-of-sales/6313/2 "2018-05-05T14:00:57Z")

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I deem my merchant processing costs and broker commissions as COGS

Jerome

> **···**
>
> [www.BLANKSPACES.com](http://www.BLANKSPACES.com)
> 
> On May 5, 2018, at 4:28 AM, [edwa...@gmail.com](mailto:edwa...@gmail.com) wrote:
> 
> > What is included in the cost of sales or cost of goods sold portion in a typical cowoking space income statement? Or are the variable and fixed expenses the only expenses to subtract from the revenues?
> 
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