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Complex sales, also known as Enterprise sales, can refer to a method of trading sometimes used by organizations when procuring large contracts for goods and/or services where the customer takes control of the selling process by issuing a Request for Proposal (RFP) and requiring a proposal response from previously identified or interested suppliers.
The cost of sales is the accumulated total of all costs used to create a product or service, which has been sold. The term is most commonly used by retailers. A manufacturer is more likely to use the term cost of goods sold.The cost of sales line item appears near the top of the income statement, as a subtraction from net sales. The result of this calculation is the gross margin earned by the reporting entity.he term is most commonly used by retailers. A manufacturer is more likely to use the term cost of goods sold. The cost of sales line item appears near the top of the income statement, as a subtraction from net sales. The result of this calculation is the gross margin earned by the reporting entity.