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.
2013 Cost of Sales-Labor:
Cost of Goods Sold |
% of COGS |
foreach($results as $result) {
?>
|
0.00% |
//$industry_prefix = substr($result['bz_msp_code'],0,strpos($result['bz_msp_code'],'.'));
$sql = "select `cos-labour`.*, Tier2_Name as industry from `cos-labour`
inner join industry_drilldown_sp_2013 on `cos-labour`.irs_code = industry_drilldown_sp_2013.Tier2
where cosl <> 0 and Tier2<>0 and Tier3=0 and Tier1=" . $result['code'] . " and `release` = '" . CURRENT_RELEASE . "'
order by Tier2_Name";
//echo $sql . "
";
// /exit;
$results2 = query($sql);
if(sizeof($results2[0])) {
foreach($results2 as $result2) {
?>
|
0.00% |
} // end foreach($results2 as $result2) { ?>
} // end if(sizeof($results2[0])) {?>
} //end foreach($results as $result ?>
More complete sole proprietorship labor costs can be accessed from the Sole Proprietorship Labor Costs as a % of Revenue table.