I have the same question. In my case, I categorized mine as Equipment Rental and I included it in COGS given that the portapotty is assigned to a construction site with a single-family residential project. If the portapotty was used for an office that services multiple construction sites, or a construction site with multiple units that sell independently, then I'd categorize it as an indirect expense and I would not include it in COGS. I am not an accountant though, so 1) take this with a grain of salt and 2) if someone thinks this is wrong, please let us know!
