Components of Cost of Sales for Parking Lot Business

Hello,

I need to perform an analysis on a parking lot business, but I am struggling to understand what I have to include in the cost of sales for the business.

Cost of sales. I can see the average for the industry is 25%, but what is in it?

Operating expenses. According to the industry average, operating expenses are around 64% and it is made of pensions, repairs, rent paid on business property, depreciation, amortization, salaries and wages, advertising, local licenses, and other operating expenses.

Thanks a lot in advance!

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