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      Industry sectors display the labor portion of Cost of Goods Sold. This line item excludes officer's compensation, wages-salary, contracts and commissions, as well as overhead costs which are found in the Sales General & Administrative line item. COS-L:COGS data can be found at a more detailed industry level in the Sole Proprietorship Profit and Loss statements.

      2013 Cost of Sales-Labor:

      Cost of Goods Sold
      % of COGS
      Accommodation-Food Services-Drinking Places 0.91%
      Accommodation 2.56%
      Food Services-Drinking Places 1.25%
      Administrative-Support-Waste Management-Remediation 1.55%
      Administrative-Support Services 3.14%
      Waste Management-Remediation Services 3.22%
      Agriculture-Forestry-Hunting-Fishing 1.96%
      Agri-Forestry Support Activities 1.93%
      Animal Production 9.77%
      Fishing-Hunting-Trapping 1.35%
      Forestry-Logging 0.76%
      Arts-Entertainment-Recreation 0.33%
      Museums and Similar 1.00%
      Performing Arts-Spectator Sports 0.98%
      Construction 6.73%
      Construction of Buildings 7.23%
      Heavy and Civil Engineering Construction 11.14%
      Specialty Trade Contractors 6.32%
      Educational Services 0.88%
      Finance-Insurance 0.23%
      Credit Intermediation 0.23%
      Insurance Agents-Brokers-Related 0.31%
      Securities-Commodities 0.15%
      Health Care-Social Assistance 1.17%
      Ambulatory Health Care Services 0.73%
      Hospitals 0.00%
      Nursing- Residential Care 0.04%
      Social Assistance 1.53%
      Information 1.53%
      Broadcasting 1.15%
      Data Processing -Internet Publishing 0.16%
      Motion Picture-Sound Recording 3.31%
      Publishing 1.14%
      Manufacturing 5.19%
      Apparel 3.51%
      Chemicals 7.28%
      Computer-Electronics 8.58%
      Electrical Equipment 4.77%
      Fabricated Metals 8.56%
      Food 1.22%
      Furniture 14.30%
      Leather 1.55%
      Machinery 2.32%
      Miscellaneous Manufacturing 4.19%
      Nonmetallic Mineral Products 1.85%
      Paper 4.35%
      Petroleum-Coal Products 0.64%
      Plastics_Rubber-Clay-Refractory-Glass 8.23%
      Primary Metals 4.77%
      Printing 3.16%
      Textile-Textile Product Mills 0.60%
      Transportation Equipment 12.05%
      Wood 5.01%
      Mining 2.29%
      Mining Support Activities 1.48%
      Oil-Gas Extraction 2.49%
      Other Mining 3.53%
      Other Services 2.69%
      Auto Repair-Maintenance 2.34%
      Miscellaneous Repairs 4.36%
      Personal-Laundry Services 2.85%
      Real Estate-Rental-Leasing 0.64%
      Real Estate 0.52%
      Rental-Leasing Services 2.92%
      Retail 0.88%
      Building Materials 2.55%
      Clothing-Accessories 0.31%
      Electronic-Appliance Stores 1.40%
      Food-Beverage Stores 0.46%
      Furniture-Furnishings 4.17%
      Gas Stations 0.70%
      General Merchandise Stores 0.38%
      Health-Personal Care Stores 0.42%
      Misc. Store Retailers 1.22%
      Motor Vehicles -Parts 0.82%
      Non-Store Retailers 0.81%
      Sporting Goods-Hobby-Books-Music 0.34%
      Transportation-Warehousing 1.52%
      Air-Rail Transport 0.52%
      Other Transit and Ground Transport 1.37%
      Scenic-Sightseeing Transport 3.38%
      Transport Support Activities 2.85%
      Truck Transportation 1.58%
      Warehousing-Storage 3.14%
      Water Transport 0.00%
      Utilities 0.17%
      Wholesale Trade 0.59%
      Wholesale Durable 0.73%
      Wholesale Electronic markets 0.31%
      Wholesale Nondurable 0.53%

      More complete sole proprietorship labor costs can be accessed from the Sole Proprietorship Labor Costs as a % of Revenue table.

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