Provenance
Every number on this site links here — exactly where it came from and when it was retrieved.
| Metric | cogs_pct |
|---|---|
| Value | 12.9 percent |
| Grain | National |
| Industry | Arts, Entertainment & Recreation (NAICS 71) |
| Geography | United States |
| Entity type | sole proprietorship (owner-operator basis) |
| How computed | Cost of goods sold ÷ total receipts, IRS SOI. |
| Coefficient of variation | — |
| Source | IRS Statistics of Income — Corporation Complete Report (Pub. 16) + partnership / sole-proprietorship tables |
| Source document | https://www.irs.gov/pub/irs-soi/23sp02is.xls |
| License | public-domain-usgov |
| Data reference period | 2023-01-01 |
| Retrieved at | 2026-08-01T06:01:09+00:00 |
| Parser version | 2026.07.17-1 |
| Confidence | 0.55 — Measured directly at NAICS 71 — Arts, Entertainment & Recreation (IRS SOI sole-prop sample). |
| System recorded at | 2026-08-01T06:01:09+00:00 |
| Fact ID | f_6439901c045e0318 |