Inventory Items (APC/PLM/PIM) - EBS (MOSC)

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Cost of goods Sold Account: Spanish chart of account

in Inventory Items (APC/PLM/PIM) - EBS (MOSC) Question

Hi,

Please I would appreciate if someone could help me to identify which is the account to be used as COGS in the Spanish chart of accounts.

From examples I see in some documentation, for US GAAP I see that the account is a revenue account. Is that correct? Which would be the correct nature of the account to use??

Thanks for your help.

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