Sorry but I have never seen COGS be used together with food/snack/beverage expense.

I can tell  you that American Estate and Trust has more fees than the fleas on a wild dog.In March 2014, I attended the BuyPD "Buyers' Summit" in Las Vegas, where we were treated to fine food, unending motivational speakers, and a big load of ********.

This is a lot of food for thought.  

That probably means that a foreigner was invested in the property, maybe a Canadian or a Mexican or Aussie etc.

If a landlord follows the laws in LA (set in 2005), which includes paying for temporary relocation including food, lodging, telephone transfers, moving expenses, etc, the landlord can apply 50% of the costs of improvements on to the lease (capped at 10% increase). 

This is all food for thought - do whatever you are most comfortable with.

You've given me food for thought, and more homework to do.

Food for thought.

The stock market is down 2,200 points in the last 10 days, there was a negative -1.4 growth for last quarter, recession is pending, ships are stalled in China because they have locked down the city and can't load, the auto industry can't get computer chips to finish cars, mortgage rates are up, fertilizer isn't shipping and this is the planting season so there are going to be food shortages, Wells Fargo laid off 550 mortgage lenders which means lending is tightening, Deutche Bank is being investigated for money laundering and food processing plants are mysteriously catching fire.Doing pretty well myself, how about you?

Same thing, if there is a shift from fine dining to fast food, then fewer dollars are being spent.3.