$8/19/25,10$:$47$ AM

Training detail: Currioulum

The cost of goods sold $($COGS$)$ must be computed for sole proprietors who:

$$ Make goods to sell or buy goods to resell.

Qualify as small$-$business taxpayers and chocse not to keep an inventory.

Perform administrative or management activities from a home office.

Provide services as seil$-$employed, independent contractors.

Mark for follow up