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.
An optometrist is an eye doctor who has earned the Doctor of Optometry (OD) degree. Optometrists examine eyes for both vision and health problems, and correct refractive errors by prescribing eyeglasses and contact lenses. Some optometrists also provide low vision care and vision therapy.n optician is not an eye doctor, but opticians are an important part of your eye care team. Opticians use prescriptions written by an optometrist or an ophthalmologist to fit and sell eyeglasses, contact lenses and other eyewear.