# Cost of revenue

> Cost of revenue — The direct costs of producing the goods or delivering the services sold in the period — the line gross profit is measured after.

Source: https://lopifi.com/glossary/cost-of-revenue
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is cost of revenue?** In accounting, cost of revenue means the direct costs of producing the goods or delivering the services sold in the period — the line gross profit is measured after.

## Also known as

- COGS

## Words this system refuses for it

- expenses unqualified
- opex

- **Category:** Statements
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Rendered by:** [profit-and-loss](https://lopifi.com/md/components/profit-and-loss)
- **Related:** gross-profit, revenue, period