For this reason, the high-efficiency furnaces are sometimes referred to as âcondensing gas furnacesâ as that is what separates them from the previous configurations. With this in mind, there is no longer the need for exhausting through a B-vent but instead the exhaust can be directly through PVC pipe.
COGS also includes other direct costs such as labor to produce the product, supplies used in manufacture or sale, shipping costs, costs of containers, freight in, and overhead costs directly related to the manufacture or production activity (like rent and utilities for the manufacturing facility).
Cost of sales, sometimes called Cost of Goods Sold (COGS) or direct costs, is traditionally the costs of materials and production of the goods a business sells. Cost of Sales or COGS belongs in accounting in the month in which the goods or services are actually sold, regardless of when they were purchased.