What is Cost of Revenue (COR)?

What is Cost of Revenue (COR)?

Cost of revenue refers to the total direct cost of manufacturing and delivering a product. The main difference between COR and COGS is that COR takes into account costs that occur outside of the manufacturing process like marketing or distribution.

For more information on this topic, check out this article from our friends at Investopedia.

https://www.investopedia.com/terms/c/cost-of-revenue.asp

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