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No it is not COGS, COGS is limited to the cost of the items being sold
As you said it is a fee, so it should post to a payable account you create in the chart of accounts, then later you pay the fee, use the payable account as the expense (reason) for the payment
How do you record that Tire Disposal Fee on a sales receipt? What account/category etc?
I would love to know the answer to this as well. Is it considered disposal fees perhaps?
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