What is the cost of sales of service company?

Cost of sales : all expenses directly related to the formation and delivery of services. Presence or absence of these expenses directly related to the large-small services rendered to consumers, among others:

-Comission Sales of services

-The Cost for the delivery of services

-Rent  / User equipment associated with services rendered

- Wage / Fee freelancers, experts and professionals involved in the establishment and delivery of services.