Cost Management - EBS (MOSC)

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How the "Recoginized cost of goods sold percentage" got calculated on the Analyze Product Gross Marg

When we Navigate to the "Analyze Product Gross Margins UI", Then Go to detail section, when we press the Gross margin hyper link on the line, a pop up Screen is showing the details "Gross Margin Details", in this Details screen there is a coloumn called "Recoginized cost of goods sold Percentage", which is sometimes showing as 50% and in other items 100%, from where those percentage are calculated or defined

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