it also depends on what type of vehicle your using,
If you are using a Cargo/Sprinter van and the standard Mileage rate, these expenses are not allowed. neither is your Liability Insurance, repairs, tires, fuel, parts, additional engine oil, additives
Te Mileage rate normally is better.
for Straight, and TRactor/s the it is cosidered an exnpense, entered in Part V in the blank listings
What cost of good sold means, that you purchased items for resale (like a Retail Store)
Frank's Tax & Business Service
You can never use COGS in expediting. COGS is the cost of an item that you buy to turn around and resell, hopefully for a profit. It's for retail merchandise. Expediting has expenses, fuel, tires, filters, brake pads, etc. etc. etc. but you need to put COGS in a drawer or cabinet or somewhere and forget it exists until/unless you leave expediting and become a retailer/wholesaler of products of some sort.