Is cost of items delivered "COGS" or "reimbursed expenses"?

[mnikain]

I operate a concierge business where I do shopping for clients, take care of cars (get gas, repairs, service), etc.  I charge them monthly based on my fee and all the money I spent for them (e.g. in purchasing items, paying for repairs, etc.).  Do I count "all the money I spent for them" as "reimbursed expense" or COGS?  Thanks

[Critter]

You do not have a COGS since you don't have inventory. You will report all the income from all sources then deduct the expenses under any category that is appropriate or you make up. 

[Hal_Al]

Q. Is cost of items delivered "COGS" or "reimbursed expenses"?

A. Reimbursed Expenses. 

 

[mnikain]

thanks

[trelfalabs]

What if you buy supplies for a customer? Is that technically considered inventory, though it is short lived, only because it is a tangible item?