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Which of the following is a non-critical part of a CDS?
COGS
Short for Cost of Goods Sold, it represents the direct costs attributable to the production of the goods sold by a company.
Factoring Costs
Expenses associated with selling accounts receivable to a third party, commonly referred to as a factor, to improve cash flow.
Accounts Receivable
Accounts receivable refers to the money owed to a company by its customers or clients for goods or services delivered but not yet paid for.
Credit Sales
Sales where payment is not made immediately by the buyer, but under terms and conditions agreed upon by the seller and the buyer.
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