How to Reconcile Shopify Fulfillment Fees and Duties Without Missing a Dollar of Product COGS
Duties and freight are inventory cost, not expenses — capitalize them per SKU, reconcile payouts gross-to-net, and accrue uninvoiced fulfillment monthly.
#cost-of-goods-sold
Cost of Goods Sold
Learn how to calculate and track cost of goods sold for inventory valuation
FIFO vs. LIFO vs. Weighted Average Cost: How Your Inventory Method Changes COGS, Profit, and Tax
FIFO maximizes reported profit when costs rise, LIFO minimizes tax, average cost splits the difference — choose by cash flow, borrowing plans, and IRS rules.
Freight-In vs. Freight-Out: Why Inbound Shipping Belongs in COGS and Outbound Shipping Is an Operating Expense
Freight-in is part of inventory cost and becomes COGS when goods sell; freight-out is a selling expense. Mixing them distorts gross margin and tax.
How to Calculate Cost of Goods Sold the Right Way: Beginning Inventory, Purchases, Ending Inventory, and What It Tells You About Profit
COGS equals beginning inventory plus purchases minus ending inventory — two careful counts decide your gross profit, pricing, and tax.
How to Reconcile Shopify Shipping Labels, Fulfillment Fees, and Sales Tax Without Losing a Dollar of COGS
Shopify labels bill separately from payouts — split each invoice, book postage to COGS, and remit sales tax collected on shipping.
How to Track COGS for an Etsy Shop: Materials, Labor, Fees, and Shipping
Etsy fees are not COGS — they are Schedule C selling expenses. Track materials, labor, fees, and shipping per listing to price for real profit.
The GPU Breakeven Line: When a Self-Hosted vLLM Cluster Beats the LLM API Bill
Self-hosting beats LLM APIs past ~$20K/mo in API spend, then the cluster becomes a 5-year asset with Section 179 or bonus depreciation.
Unit Economics and the Gross Margin Ladder: Which Products, Channels, and Customers Actually Make You Money
Contribution margin per unit is revenue minus variable cost — slice it by product, channel, and customer to see which slices earn their keep.
Inventory Turnover Ratio for Small Retailers: How to Calculate Days Sales in Inventory, Spot Dead Stock, and Free Cash Trapped on Shelves
Inventory turnover is COGS divided by average inventory — apparel typically turns 4 to 6 times a year. Track it quarterly to spot dead stock and free cash.
Target Costing, Explained: Working Backward From the Price Customers Will Pay
Target cost equals market price minus required profit — set the price first, then engineer costs down to fit before you launch.
Paid Tariffs That No Longer Exist? Where Small Importers Stand in October 2026
CAPE Phase 3 opened October 6 for IEEPA refunds on finally liquidated entries; U.S. importers face 10-12.5% Section 301 duties and wider Section 232 tariffs.
Amazon FBA Reimbursements Now Pay Manufacturing Cost, Not Retail Price: A 2026 Seller's Guide to Recovering Lost and Damaged Inventory
Amazon now reimburses lost FBA inventory at manufacturing cost, not retail price — file within 60 days with supplier invoices to recover what you are owed.