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The five-point approximation of the Laplacian is
Freight-in
The cost associated with transporting goods or inventory to a company, which is often included as part of the inventory cost.
Cost of Goods Sold
The direct costs attributable to the production of the goods sold by a company, including both raw materials and labor costs.
Operating Expenses
Expenses incurred during the normal operation of a business, not including the cost of goods sold.
Supplies Expense
The cost incurred from using supplies during an accounting period, recognized as an expense.
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