{
  "version": "1.3.0",
  "releasedAt": "2026-05-20",
  "kpi": {
    "rogueId": "finance.other_cogs",
    "slug": "other_cogs",
    "domain": "finance",
    "defaultLabel": "Other COGS",
    "description": "Direct cost-of-revenue items not captured by the named COGS lines — a catch-all kept small by design. If it becomes material it should be split into a named line.",
    "fieldType": "currency",
    "unit": null,
    "maturity": "general",
    "suggestedForStages": [
      "seriesA",
      "seriesB",
      "seriesC",
      "public"
    ],
    "defaultOwningFunctions": [
      "Finance"
    ],
    "stageRelevance": {
      "seriesA": "recommended",
      "seriesB": "recommended",
      "seriesC": "recommended",
      "public": "recommended"
    },
    "definitionSource": {
      "tier": "editorial",
      "sourceName": "imboard Editorial",
      "sourceUrl": null,
      "sectionRef": null,
      "publicationDate": "2026-04-01",
      "attributionNotice": null
    },
    "formula": "Direct cost-of-revenue not classified in the named COGS lines.",
    "whyItMatters": "Keeps total COGS complete without distorting the primary cost categories.",
    "interpretationGuidance": "If \"Other\" grows beyond a few percent of COGS, split it into a named line.",
    "relatedKpiIds": [
      "finance.total_cogs"
    ],
    "metricBasis": {
      "timeBasis": "period_flow",
      "production": "primary"
    }
  }
}