Real Estate Dealer- COGS vs general expenses

[PMTPAULA11]

As a Real Estate Dealer, is there any documents that show which expenses can be added into COGS vs general expenses. I am wanting to separate the expenses for each property and wanted to make sure they were going under the correct criteria. 

[DavidS127]

In general, what you pay for the properties you acquire for re-sale, and the costs of holding those properties until you sell them, are cost of goods sold (COGS) reported on lines 36-39 of Schedule C.

Refer to the Instructions for Schedule C at this link and Part III of Schedule C at this link for the IRS guidance on COGS.