COGS Components

The COGS Components report is for companies that roll landed costs — duties, freight, brokerage, and other inbound charges — into item costs when receiving purchase orders. Once those costs are rolled in, they disappear into each item's average cost; this report makes them visible again. It answers questions like: How much of this month's COGS was actually freight and duties? Of all the container costs we've capitalized, how much has been realized in COGS through sales, and how much is still sitting in unsold inventory?

Find it at Reports → Ordering → COGS Components.

Availability

COGS Components only applies to companies with freight/landed-cost roll-in enabled, and the menu link only appears for them. Without it, the page shows: "Freight roll-in (item.roll_in_freight_cost) is not enabled for this company — there are no rolled landed costs to decompose." Roll-in is enabled per-client by VMX — contact help@vmxllc.com if you'd like to discuss it.

The cost-type columns you'll see (for example DUTIES, FREIGHT, MISC) come from the typed cost lines entered on your purchase orders; the set of available types is managed on the PO Cost Types page. The types marked Part of product cost there roll in (so does Outside Freight, which is landed cost too); Separate expense types do not. PO costs that were never given a typed cost line are counted under FREIGHT.

Running COGS Components

Open Reports → Ordering → COGS Components.
Set the month range in the From and to fields, in YYYY-MM format (defaults to January of this year through the current month).
If your company has more than one store, pick a store or leave the dropdown on All stores.
Click View.

The filter bar reminds you of the report's accuracy model: "Rolled components are a ledger-replay estimate; container deltas are exact." In other words, the per-PO "Rolled in" figures are exact, while the month-by-month split of COGS is a careful reconstruction from your receiving and sales history.

First visit: the report has to replay your full cost history once. You'll see a progress bar with a message beginning "Replaying the cost ledger…" showing how many months are done; the page refreshes itself and advances the build each time until it's caught up. This full replay only happens once (and again after backdated-sale corrections). After that the report loads normally.

Monthly COGS decomposition table

The first table on the COGS Components report, Monthly COGS decomposition, splits each month's total cost of goods sold into product cost versus rolled-in landed cost:

Month — the sales month.
Total COGS — the full cost of goods sold that month (all items, not just imported ones).
Base product — the portion of COGS that is base product cost (Total COGS minus the rolled components).
Cost-type columns (e.g. DUTIES, FREIGHT, MISC) — the portion of that month's COGS attributable to each rolled-in landed cost type, based on the landed-cost content of the items actually sold.
Rolled total — the sum of the cost-type columns.
Rolled % — Rolled total as a percentage of Total COGS. This is the headline number: what share of your cost of sales is landed cost rather than product.

A Total row at the bottom sums the selected range. Each table has a download icon at its top right to export it to CSV.

Where the rolled-in dollars stand

The second table, Where the rolled-in dollars stand, is a lifetime accounting (since your first freight-rolled receipt, not just the selected range) of every landed-cost dollar ever rolled into inventory, per cost type:

Rolled into inventory at receiving — total dollars capitalized into item costs when POs were received.
Realized into COGS (sold) — the portion that has since flowed out through sales.
Still in inventory (unsold) — the portion still parked in the landed cost of items currently on hand.
Written off with inventory (trash / shrink / counts) — landed cost that left with inventory adjustments rather than sales (thrown-away or shrunk stock carries its freight with it; count-ups can make this negative).
On-hand tracking artifacts — dollars attributed to data quirks such as selling an item to negative on-hand; normally small.
Model drift — the leftover after the rows above; it should be approximately zero and is the report's own accuracy check.

Read it as a mass balance: everything rolled in equals sold + still in inventory + written off + artifacts.

Purchase Orders drill-down

The Purchase Orders table on the COGS Components report lists every PO received in the selected month range — including POs with nothing rolled in, since a $0 roll-in on a container that should have had freight typed on it is itself worth catching. Widen the From/to range to see older POs.

PO# — the purchase order (click to open it).
Received — the received date.
Vendor / Ref — the vendor and the PO's reference number.
Cost documents — the typed cost lines on the PO (type, amount, and note). Shows "(untyped: shippingCost only)" when the PO has no typed cost lines.
Rolled in (exact) — the exact dollars rolled into item costs when this PO was received.
Units — units received on the PO.
Sold-through (est.) — the estimated percentage of those units sold since the receive date.
Realized $ (est.) / In inventory $ (est.) — the PO's rolled-in dollars split by that sold-through estimate: already realized in COGS versus still in unsold inventory.

The sold-through split is an estimate: when the same item appears on overlapping POs, sales are attributed to every PO holding that item.

Typed costs by receive month

The last table, Purchased-side: typed costs by receive month, is the purchasing view: for each month (by PO received date), the total of the typed cost lines entered on POs, one column per cost type plus a Total. Compare it against the Monthly COGS decomposition to see the lag between when landed costs are incurred (at receiving) and when they are realized (at sale).

Viewing COGS Components for a single store

With a store selected in the COGS Components store dropdown, sales are attributed to the store of the register that rang them, and receiving/adjustments to the store where they happened. A note on the page explains two caveats:

VMX carries one landed average cost per item company-wide, so the cost-per-unit itself is never split by store — only the dollars in and out are.
The Where the rolled-in dollars stand table is not expected to balance for a single store: stock transferred between stores carries its rolled dollars with it, and the drift line is relabeled Inter-store movement + model drift. Switch back to All stores to see the true drift.

The Purchase Orders table always shows all stores (a PO is a company-level document), and the Purchased-side table allocates each PO's typed costs to the selected store by its share of the PO's received units.