Cost of Good Sold
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Costs that we incur only together with the transaction. That is, these are costs that do not occur without transactions. For example, it is a bank transaction, the commission that the bank takes for accepting money from the client, this commission arises strictly at the moment when the client makes a transaction. No transaction, no commission.
On the other hand, your office rent, salaries to employees are always paid regardless of whether you have sales or not - therefore these expenses are not included in COGS and are not taken into account in unit economics.
COGS can be expressed in absolute values, for example, spending on packaging of goods, and can be in relative values, for example, 3% of the average check (AOV) bank commission. Then the total COGS is the sum of these two costs.
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