{
  "version": "1.3.0",
  "releasedAt": "2026-05-20",
  "kpi": {
    "rogueId": "finance.total_cogs",
    "slug": "total_cogs",
    "domain": "finance",
    "defaultLabel": "Total COGS",
    "description": "Total cost of revenue for the period — the sum of the COGS lines. Subtracted from total revenue to produce gross profit. Includes only direct delivery costs; operating expenses (R&D, S&M, CS, G&A) sit below the gross-profit 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": "total_cogs = cloud_hosting + third_party_data + customer_support_delivery + payment_transaction_costs + services_delivery_costs + other_cogs.",
    "whyItMatters": "The direct-cost base that determines gross profit and gross margin.",
    "interpretationGuidance": "Track as a percentage of total revenue; the inverse is gross margin. Decompose increases into the COGS lines.",
    "relatedKpiIds": [
      "finance.cloud_hosting",
      "finance.third_party_data",
      "finance.customer_support_delivery",
      "finance.payment_transaction_costs",
      "finance.services_delivery_costs",
      "finance.other_cogs",
      "finance.gross_profit"
    ],
    "metricBasis": {
      "timeBasis": "period_flow",
      "production": "computed"
    }
  }
}