In the American Animal Hospital Association's (AAHA) Chart of Accounts

In the American Animal Hospital Association's (AAHA) chart of accounts, what is the "cost of goods and services" account used for?

A) To record transactions that are related to the cost of doing business, but do not fit into other categories
B) To combine the totals of inventory and payroll, in order to compare against income
C) To separate the expense that is incurred directly as a result of providing goods and services
D) To prepare financial reporting summaries only; there is no other functional purpose