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+--- Thread: Why would a firm capture Restructuring in COGS? (/thread-why-would-a-firm-capture-restructuring-in-cogs)
Why would a firm capture Restructuring in COGS? - hellfire45 - 01-06-2011
In doing some research recently, I have found that some firms will report all or a portion of their restructuring charges within their cost of goods sold. I have also seen amortization and depreciation included as part of cost of goods sold. Sometimes the restructuring/depreciation charges are split between COGS and SG&A as well which is also puzzling to me.
Does anybody know for what reason a firm might include these items in COGS?
Thanks for the assistance!