# Gross Margin Component Check

Check a gross margin against the revenue and cost of goods sold used.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
Revenue, cost of goods sold, and the reported gross margin.

## Workflow
1. Record revenue and cost of goods sold.
2. Compute the gross margin.
3. Compare to the reported figure and identify the inputs used.
4. Return the check without restatement.

## Output contract
revenue | cogs | computed_margin | reported_margin | input_gap

## Fictional acceptance test
Fictional quarter shows revenue of 750,000 and cost of goods sold of 450,000, a margin of 40.0%; a reported 33.3% used 500,000 of costs, an input gap of 50,000.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/accounting/gross-margin-ratio/

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