Which cost is NOT typically included in COGS for a retailer?

خوردہ فروش کے لیے کون سی قیمت عام طور پر سی او جی ایس میں شامل نہیں ہے؟

Advertising expenses

Purchase price of goods

Shipping costs

Storage costs

Advertising expenses are a selling and marketing expense, not a direct cost of acquiring or producing the goods sold.

As such, they are not typically included in COGS (Cost of Goods Sold) for a retailer.