回复@齐之以和: 你说的ABCD（折旧费等等）是distribution center的意思吗？一、假如你原文指的的是生产设备，根据你引用的，证明了COGS确实不含；二、假如你原文确实指的是distribution center，我想问一下，几个物流中心的折旧相比COGS占比是多少，可能是“毛支出”的一半吗？distribution center 的水电费垃圾费难道不是可以忽略吗？//@齐之以和:回复@大雨落在雅砻江上:别逗我了，你但凡看过一眼lulu的财报，也说不出来lulu的COGS不含ABCD这句话。别想当然了，真要去看财报就看仔细点。下面是LULU财报的原文
Cost of goods sold includes: • the cost of purchased merchandise, which includes acquisition and production costs including raw material and labor, as applicable; • the cost incurred to deliver inventory to the Company's distribution centers including freight, non-refundable taxes, duty, and other landing costs; • the cost of the Company's distribution centers, such as labor, rent, utilities, and depreciation; • the cost of the Company's production, design, research and development, distribution, and merchandising departments including salaries, stock-based compensation and benefits, and other expenses; • occupancy costs such as minimum rent, contingent rent where applicable, property taxes, utilities, and depreciation expense for the Company's company-operated store locations; • hemming costs; • shrink and inventory provision expense; and • the cost of digital content subscription services, including the costs of content creation, studio overhead, and related production departments