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Cost Of Goods Purchased
The total expense incurred to buy goods over a period, including transportation and handling, not yet necessarily sold.
Net Purchases
Net purchases refer to the total cost of purchases after adjusting for returns, allowances, and discounts over a specific period.
Cost Of Goods Available For Sale
The total cost of inventory available to be sold during a given period, including both beginning inventory and purchases made.
Purchase Returns
Goods returned by the buyer to the seller, usually because they are defective or not as per the order placed.
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