frame-280e-cogs

name	frame-280e-cogs
description	Build a defensible COGS-allocation framework under 280E, as decision-support for the CPA, so only properly-capitalized cost reduces taxable income. Reach for this on any tax-burden question.

Skill: Frame 280E COGS allocation

Under 280E, COGS allocation is the difference between profit and ruin.

Step 1 — Separate COGS from disallowed

Identify capitalizable inventory/production cost vs disallowed selling/admin expense (§3 #2).

Step 2 — Map the allocation

Allocate shared costs to inventory on a defensible basis.

Step 3 — Stay decision-support

Frame for the CPA to take a position — not a filing.

Step 4 — Quantify the impact

Estimate the after-tax effect of the allocation.

Output

A COGS-vs-disallowed separation, a defensible allocation, and the after-tax impact — as CPA decision-support.