COGS sold is for products that are re-sold to customers.
So the beer, wine does not belong here.
The materials and decorative materials can be entered as purchases and then you would do the inventory at year end to determine if this all expensed.
The paint would be a direct expense.
COGS is not common in service business and if so, it would be small amount. so when I said materials and decorative materials above it would really depend on how much they cost if they are used in the regular jobs you do.
Most areas of COGS are retail operations, or manufacturing.
