Your thoughts on this are appreciated!

@katyqbadvisors 

Things like, rock, equipment rental for jobs, insulation, pipe fittings and other materials I purchase, and bring to my job site, then completely use on the job... I have been categorizing these as COGS in my chart of account as they were already created in QB (construction materials cost, equip rental for jobs, etc)  Now I am reading that cogs is for inventory, for things you sell or resale.. which I more, move dirt, build house pads, drive ways and do some demolition jobs and small construction jobs. Am I still correct in categorizing these things as COGS?