Industry sectors display the labor portion of Cost of Goods Sold. This line item excludes officer's compensation, wages-salary, contracts and commissions, as well as overhead costs which are found in the Sales General & Administrative line item. COS-L:COGS data can be found at a more detailed industry level in the Sole Proprietorship Profit and Loss statements.

0 and Tier2<>0 and Tier3=0 and Tier1=" . $result['code'] . " and `release` = '" . CURRENT_RELEASE . "' order by Tier2_Name"; //echo $sql . "
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2013 Cost of Sales-Labor:

Cost of Goods Sold
% of COGS
0.00%
0.00%

More complete sole proprietorship labor costs can be accessed from the Sole Proprietorship Labor Costs as a % of Revenue table.

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