For Google, COGS is bandwidth costs, computer servers etc. Since everytime you type a search query on Google they use bandwidth and servers to service your request and hence that is their COGS.
Sep 10 2012 10:42 AM
COGS of Amazon will be the cost of the products it sells. For example if Amazon buys a book for $100 and sells for $150 then $100 is the COGS.
Where did you see that salary was not included in opex for IT company?