For those of us who are not well-versed in corporate bookkeeping, I looked up what the hell cost of revenue meant:

The cost of revenue includes expenses that scale directly with sales volume. These typically include:

• Direct Materials: Raw materials or inventory used to create the product.
• Direct Labor: Wages for employees directly involved in production or service delivery (e.g., factory workers or customer support in SaaS).
• Distribution & Shipping: Costs to transport the finished product to the customer.
• Transaction Fees: Credit card processing fees and bank charges related to sales.
• Platform/Hosting Costs: For software companies, this includes server maintenance and data center expenses.

I think its interesting how that debit bucket is separated out from operating expenses. It seems like paying for materials and labor would be part of the R&D bill, for instance. Seems like a pretty fine line that might let companies shade the truth about their success or failure, for the benefit of shareholder perception.

Which section does lobbying and bribes go into?