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.
Optometrists-What They Do. Optometrists, also known as doctors of optometry, or ODs, are the main providers of vision care. They examine people's eyes to diagnose vision problems, such as nearsightedness and farsightedness, and they test patients' depth and color perception and ability to focus and coordinate the eyes.