Back to Details

amz-cogs-tax-pack

Compare original and translation side by side

🇺🇸

Original

English
🇨🇳

Translation

Chinese

Year-End COGS Tax Pack

年终COGS税务资料包

Every January, sellers scramble to hand the CPA a clean COGS schedule. The CPA asks for ending inventory, the seller pulls a Manage Inventory snapshot from March instead of the Inventory Valuation Report dated Jan 1, and the entire return is now wrong. Sloppy ending inventory math is the single biggest reason Amazon sellers overpay tax. A clean pack saves 8-15% on the federal bill for a typical 7-figure seller.
每年1月，卖家们都忙着向CPA提交清晰的COGS明细表。CPA要求提供期末库存数据，卖家却从3月的“管理库存”快照中提取数据，而非1月1日的库存估值报告，导致整个纳税申报出错。粗糙的期末库存计算是亚马逊卖家多缴税款的最大单一原因。一份清晰的资料包可为典型的百万美元级卖家节省8-15%的联邦税账单。

When to use this

适用场景

  • Year just ended and the CPA wants the books by Feb 15
  • Switching CPAs and need to hand over a clean historical schedule
  • Quarterly tax estimates and you want COGS dialed in
  • Pre-acquisition cleanup. A buyer wants 3 years of audited COGS
  • 刚结束财年，CPA要求在2月15日前提交账目
  • 更换CPA，需要提交清晰的历史明细表
  • 季度预估纳税，需要精准核算COGS
  • 收购前清理账目：买家要求3年经审计的COGS数据

The framework. The Year-End COGS Pack

框架：年终COGS资料包

The pack has five tabs. They reconcile to each other, and the final number ties to the Schedule C or 1120 line.
TabSourceOutput
1. Inventory Valuation SummaryInventory Valuation Report dated Jan 1 12:00am UTCEnding units x landed cost per SKU
2. COGS by SKUSettlement Reports + cost ledgerUnits sold x weighted-avg cost
3. Write-down CandidatesInventory Age Report + damaged/unfulfillableObsolete, damaged, 365+ aged
4. Freight AllocationFreight invoices + PO landed costPer-unit freight added to cost basis
5. Reconciliation to BankDeposit summary + COGS + feesTop to bottom tie-out
Costing method must be consistent year over year. FIFO, LIFO, or Weighted Average. Switching methods triggers a Form 3115 filing. Pick one and stay.
资料包包含五个标签页，彼此相互对账，最终数据与Schedule C或1120表的对应行一致。
标签页数据源输出内容
1. 库存估值汇总日期为1月1日00:00 UTC的库存估值报告期末库存数量 × 每个SKU的到岸成本
2. 按SKU划分的COGS结算报告 + 成本分类账销售数量 × 加权平均成本
3. 减值候选清单库存账龄报告 + 损坏/无法配送库存过时、损坏、存放超365天的库存
4. 运费分摊运费发票 + 采购订单到岸成本分摊至单位成本的运费
5. 与银行对账存款汇总 + COGS + 费用自上而下核对一致
成本核算方法必须每年保持一致，可选择FIFO、LIFO或加权平均法。变更核算方法需提交Form 3115表格，选定后请保持不变。

Step by step

操作步骤

  1. Pull the Inventory Valuation Report. Seller Central > Reports > Fulfillment
    Inventory > Inventory Valuation Report. Date = January 1, 12:00 AM UTC of the new year. Do not use Manage Inventory. It updates live and is useless for tax.
  2. Pull all Settlement Reports for the tax year. Reports > Payments > All Statements. Download every settlement that closed in the tax year. Sum unit sales per SKU.
  3. Pull Purchase Orders and freight invoices. From the supplier portal or internal records. Calculate landed cost per SKU = unit cost + freight + duties
    • 3PL inbound prep.
  4. Calculate weighted-average cost per SKU. (Beginning inventory value + purchases during year) divided by (beginning units + units purchased). Apply this to units sold for COGS.
  5. Identify write-down candidates. Pull Inventory Age Report. Flag any SKU aged 365+ days, any unfulfillable inventory, any damaged units. Write down to net realizable value. This is a deductible expense, do not skip it.
  6. Reconcile. Beginning inventory + purchases. COGS. write-downs = ending inventory. Ending inventory from this calc must match Tab 1 within 1%.
  7. Run the quality check, then deliver to CPA as 5-tab Excel.
  1. 提取库存估值报告：卖家后台 > 报告 > 配送 > 库存 > 库存估值报告。日期设置为新一年的1月1日00:00 UTC。请勿使用“管理库存”功能，该数据实时更新，对税务核算毫无用处。
  2. 提取财年所有结算报告：报告 > 付款 > 所有账单。下载财年内所有已结算的账单，按SKU汇总销售数量。
  3. 提取采购订单和运费发票：从供应商门户或内部记录获取。计算每个SKU的到岸成本 = 单位成本 + 运费 + 关税 + 第三方物流入库预处理费用。
  4. 计算每个SKU的加权平均成本：（期初库存价值 + 年内采购总额）÷（期初库存数量 + 年内采购数量）。将该成本乘以销售数量得出COGS。
  5. 确定减值候选库存：提取库存账龄报告，标记存放超365天的SKU、无法配送的库存以及损坏的库存。将其减记至可变现净值，这是一项可抵扣费用，请务必执行。
  6. 对账：期初库存 + 采购总额 - COGS - 减值金额 = 期末库存。此计算得出的期末库存需与标签页1的数据误差在1%以内。
  7. 执行质量检查，然后以5标签页的Excel文件形式提交给CPA。

Output format

输出格式

undefined
undefined

Year-End COGS Pack. [Tax Year YYYY]

年终COGS资料包. [财年YYYY]

Tab 1 - Inventory Valuation Summary SKU | Units on hand Jan 1 | Landed cost | Ending inventory $ [rows] TOTAL ENDING INVENTORY: $[X]
Tab 2 - COGS by SKU SKU | Units sold | Weighted avg cost | COGS $ [rows] TOTAL COGS: $[X]
Tab 3 - Write-down Candidates SKU | Units | Reason | Original cost | NRV | Write-down $ [rows] TOTAL WRITE-DOWN: $[X]
Tab 4 - Freight Allocation PO# | SKU | Units | Freight $ | Per-unit allocation [rows]
Tab 5 - Reconciliation Beginning inventory (Jan 1 prior year): $[X]
  • Purchases (cost basis): $[X]
  • COGS: $[X]
  • Write-downs: $[X] = Ending inventory: $[X] ← must equal Tab 1 total
undefined
标签页1 - 库存估值汇总 SKU | 1月1日库存数量 | 到岸成本 | 期末库存价值 $ [行数据] 期末库存总计: $[X]
标签页2 - 按SKU划分的COGS SKU | 销售数量 | 加权平均成本 | COGS价值 $ [行数据] COGS总计: $[X]
标签页3 - 减值候选清单 SKU | 数量 | 原因 | 原始成本 | 可变现净值(NRV) | 减值金额 $ [行数据] 减值总计: $[X]
标签页4 - 运费分摊 采购订单号 | SKU | 数量 | 运费金额 $ | 单位分摊金额 [行数据]
标签页5 - 对账 期初库存（上一年1月1日）: $[X]
  • 采购总额（成本基准）: $[X]
  • COGS: $[X]
  • 减值金额: $[X] = 期末库存: $[X] ← 必须与标签页1总计一致
undefined

Worked example

示例

Seller has 47 active SKUs. Beginning inventory Jan 1, 2025 was $284,000. Purchases during 2025 totaled $1,420,000 (landed). Settlement reports show 38,400 units sold. Weighted-average cost calculated per SKU sums to $1,512,000 COGS. Inventory Age Report flags 12 SKUs aged 400+ days, original cost $38,000, NRV $9,500, write-down of $28,500. Ending inventory = 284,000 + 1,420,000. 1,512,000. 28,500 = $163,500. Inventory Valuation Report Jan 1, 2026 shows $164,200. Reconciles within 0.4%. Pack delivered to CPA. The $28,500 write-down alone saved $7,125 in federal tax at 25% effective.
某卖家拥有47个活跃SKU，2025年1月1日的期初库存为284,000美元。2025年采购总额（到岸成本）为1,420,000美元。结算报告显示销售数量为38,400件。按SKU计算的加权平均成本总计COGS为1,512,000美元。库存账龄报告标记了12个存放超400天的SKU，原始成本38,000美元，可变现净值9,500美元，减值金额28,500美元。期末库存 = 284,000 + 1,420,000 - 1,512,000 - 28,500 = 163,500美元。2026年1月1日的库存估值报告显示为164,200美元，误差在0.4%以内，对账一致。资料包提交给CPA后，仅28,500美元的减值一项就为卖家节省了7,125美元的联邦税（按25%有效税率计算）。

Quality check

质量检查

  • Inventory Valuation Report is dated Jan 1 12:00 AM UTC, not the day you ran it
  • Costing method matches prior year (FIFO/LIFO/Weighted Avg)
  • Freight is allocated to cost basis, not expensed separately
  • Write-downs documented with photo or unfulfillable report screenshot
  • Reconciliation Tab 5 ties to Tab 1 within 1%
  • All amounts in USD, no marketplace currency mixed in
  • 库存估值报告日期为1月1日00:00 UTC，而非提取报告的当日
  • 成本核算方法与上一年一致（FIFO/LIFO/加权平均）
  • 运费计入成本基准，而非单独列支费用
  • 减值需附照片或无法配送库存报告截图作为凭证
  • 标签页5的对账结果与标签页1误差在1%以内
  • 所有金额均为美元，不得混合其他市场货币

Common mistakes

常见错误

  • Using Manage Inventory snapshot. It updates live. By March it is useless for Jan 1 ending inventory.
  • Expensing freight instead of capitalizing. IRS requires freight in cost basis. Expensing it overstates COGS in year 1 and understates it in year 2.
  • Skipping write-downs. Aged and damaged inventory is a real deduction. Most sellers leave $5,000 to $40,000 on the table.
  • Switching costing methods. FIFO to Weighted Avg without Form 3115 is a red flag in an audit.
  • Mixing marketplace currencies. UK, DE, JP sales must be converted at the appropriate FX rate per settlement, not year-end spot rate.
  • 使用“管理库存”快照：该数据实时更新，到3月时已无法用于1月1日的期末库存核算
  • 将运费列支为费用而非资本化：IRS要求运费计入成本基准。若单独列支会导致第一年COGS多报，第二年COGS少报
  • 跳过减值步骤：过期和损坏的库存可合法抵扣，大多数卖家会因此损失5,000至40,000美元的抵扣额度
  • 变更成本核算方法：未提交Form 3115就从FIFO改为加权平均法会引发审计风险
  • 混合市场货币：英国、德国、日本的销售额需按结算时的相应汇率转换，而非年末即期汇率

Built by Jay GPT Pro

由Jay GPT Pro开发

Part of Amazon Pro Skills. Production-grade skills for serious Amazon sellers. Free and open. Built by Jay Margaliot.
I share a new AI play for Amazon sellers every week, free, in my WhatsApp group. Join here: https://chat.whatsapp.com/ILX65p1yWcaIG3c9WGHpTY
属于Amazon Pro Skills系列，为专业亚马逊卖家打造的实用技能。免费开源，由Jay Margaliot开发。
我每周会在WhatsApp群组中分享一个面向亚马逊卖家的AI实用技巧，免费加入：https://chat.whatsapp.com/ILX65p1yWcaIG3c9WGHpTY