Cost of Goods Sold (COGS) are the specific expenses required to provide your service to your customers. They are also called Cost of Revenue or Cost of Sales. Think of this as what you have to spend if all you needed to do was keep your existing customers up and running.
This is why the Lean-Case CoGS Widget is part of the Lean-Case Revenue Models but is based on the general Lean-Case Expense Widget.
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Examples for CoGS include (also see screen below)
If you haven’t calculated your CoGS and gross margin, you should just start to use a reasonable proxy value in your calculations (e.g. for SaaS the gross margin is around 70-80%).