Sort Costs by Business Role
Classify common business costs by their role in P&L and investment decisions.
Place each cost into the bucket that matches its business role. COGS or direct service cost Operating expense Investment to evaluate by ROI or payback Sunk cost to ignore in go-forward decisions Usage-based cloud hosting for active customer workloads Contracted implementation hours required for each enterprise launch Sales manager salary for the regional commercial team Quarterly brand campaign with measured pipeline payback One-time workflow automation expected to remove 600 manual hours New warehouse system with a six-month cash recovery case Last quarter's failed $40,000 experiment already completed Nonrefundable vendor deposit paid before the current decision
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