Business Pitch Dictionary by pitch.dog
Revenue, costs & profit · Core

Cost of revenue

Also called: COR

ELI5

Costs directly associated with delivering recognised revenue, often broader than physical goods.

Used in conversation

“Keep cost of revenue on the dashboard, but show the definition and reporting period beside it.”

Pitch context

You will see “Cost of revenue” in financial models, budgets, board packs and investor materials when the discussion reaches revenue, costs & profit.

Why it matters: In revenue, costs & profit, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

Sources & evidence · 4

Direct term-level sources and supporting source families.