Cost of Goods Sold (COGS)
  
COGS: "Cost of Goods Sold." They are all the expenses a company incurs to get their products out the door. That is, they are the costs to make the good...not market it, store it, deal with lawyers to defend it when they get sued for having crap product...nor is it the cost of interest on their debt or dividends they pay.
COGS is just the cost of making that coffee mug, painting it, putting it into a shipping box, and getting it out the door. That's it.