@UT1990 , purchased material that are withdrawn from the inventory ( presumably for sale or for incorporation into products for sale), are generally outside the business accounts . Thus if you bought $100,000 worth of material for business use and then decided to take out $10,000 worth of material for personal or other use, your addition to the inventory is $90,000 -- your COGS went up by $90,000 and not $100,000.
Does this make sense ?
Is there more I can do for you ?
