The best replacement for cost of sales is cost of goods sold.

The best alternatives to cost of sales are rated as following:
★★★★★  cost of goods sold
★★★  expenses
★★  cogs
★  net sales
★  operating expenses
★  sga
  cost of goods
  cost of good sold
  gross profit
  sg&a
  cost of production
  opex
  purchases

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cost of sales
cost of goods sold
expenses