Glossary

COGS

Industry shorthand for the certificate of good standing - the state-issued document proving an entity exists and is current on its filings. In filing-industry vocabulary COGS never means the accounting term (cost of goods sold); on an order sheet it is always the certificate. Some states' equivalent document is a certificate of existence, status, compliance, or subsistence - the certificate of good standing entry decodes the names.

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incFACTS, "COGS - plain-English definition," FACTS repository v0.10.17 (data as of 2026-10-07), https://www.incfacts.com/glossary/cogs/ (accessed 2026-10-07).

incFACTS, COGS - plain-English definition, https://www.incfacts.com/glossary/cogs/ (last visited 2026-10-07).

@misc{incfacts_glossary_cogs_2026,
  author = {incFACTS (FACTS repository)},
  title = {COGS - plain-English definition},
  year = {2026},
  url = {https://www.incfacts.com/glossary/cogs/},
  note = {v0.10.17, data as of 2026-10-07, accessed 2026-10-07}
}

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