COGS source kind
A unit cost can come from several places, and the product prefers the most specific one it has. Each order records which layer of that cascade actually produced its cost, so a figure you doubt can be traced rather than guessed at.
The cascade runs from measured to inherited: a cost file is a real number for a real period, a product cost is your catalog's standing figure, and a brand cost is a fallback for products you have not costed individually.
Cost file
This cost came from a cost file you uploaded or we collected for you, so it is measured rather than taken from your catalog.
Product cost
This cost came from the product's own cost in your catalog, as it stood on the day the order sold.
Brand-inherited cost
No cost was set on the product itself, so this falls back to the cost you set on the product's brand.
Mixed cost sources
Parts of this cost came from different places — some measured from a cost file, some taken from your catalog.
A cost's source is a good proxy for its accuracy. An order costed from its brand is not wrong, but it is the layer most worth replacing with a real product cost.