The cost of goods sold (COGS) is the allocated overhead involved in producing or acquiring goods that you sell. COGS is sometimes referred to as the cost of sales or cost of services. Included in this amount is the cost of the items utilized plus the direct labor costs to produce each of those items.
An ophthalmologist is a medical doctor who is specialized in eye and vision care. In order to become an ophthalmologist, acquisition of an M.D. or a D.O. (doctor of osteopathy) degree is necessary following the completion of college.
An optometrist is an eye doctor who is professionally licensed to to examine, diagnose, treat, and manage diseases and disorders of the eye and visual system and are considered the primary eye care practitioner. These eye doctors, referred to as doctors of optometry (OD), prescribe eyeglasses and contact lenses.