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.
OD is a Doctor of Optometry (close Mrs, and I know it makes no sense that the aberiviation is OD and it ends up standing of Doctor of Optometry) but that's what is it.Ds get their undergrad degree then go onto professional school for 3-4 more years and then they are Optometrists. Opthamologists (MD's or DO's) get their undergrad then go to medicial school then specialize in eyes. It's kinda like dentists and oral surgeons. Both are doctors, but one is a medical doctor.