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 a doctor of optometry (OD) who is trained in the study of vision. The optometrist performs routine eye care, conducts eye examinations and prescribes corrective lenses. Optometrists also diagnose and prescribe treatment for eye diseases. Treatment may include medication in the form of drops, pills or injections.