Cost of revenue
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Cost of revenue is the total of all costs incurred directly in producing, marketing, and distributing the products and services of a company to customers.
Cost of revenue can be found in the company income statement. Generally, any costs that are directly connected with manufacturing and distribution of goods and services can be added to cost of revenue (i.e. direct costs). Indirect costs (e.g. depreciation, salaries paid to management or other fixed costs) are excluded.
Cost of revenue is different from Costs of Goods Sold (COGS) in that it includes costs such as distribution and marketing.