The cost of goods sold (COGS) is the allocated overhead involved in producing or acquiring goods that you sell. COGS is sometimes referred to as the cost of sales or cost of services. Included in this amount is the cost of the items utilized plus the direct labor costs to produce each of those items.
An ophthalmologist is a medical doctor who is specialized in eye and vision care. In order to become an ophthalmologist, acquisition of an M.D. or a D.O. (doctor of osteopathy) degree is necessary following the completion of college.
retinascope and trial frame image by hazel proudlove from Fotolia.com. An optometrist---not to be confused with an ophthalmologist---is a general eye care practitioner, somewhat like a dentist for the eyes. Optometrists can give eye exams, prescribe medications and perform other duties relating to routine eye care. An optometrist is different from an ophthalmologist in that only ophthalmologists are required to have a broad knowledge of general medicine and only they can perform major eye surgery.