> ## Documentation Index
> Fetch the complete documentation index at: https://docs.upstackdata.com/llms.txt
> Use this file to discover all available pages before exploring further.

# New Customer Other COGS: User-Defined COGS for First-Time Buyers

> Track user-defined cost of goods sold for new customer orders. Capture packaging, duties, and other COGS not in Shopify product variants.

<Tip>
  User-defined COGS from cost entries for new customer orders—captures costs beyond Shopify product variants.
</Tip>

## Formula

<Info>
  **New Customer Other COGS** = **SUM** ( Order Cost Entries ) **WHERE** category = COGS **AND** [customer\_type = new\_customer](/data-dictionary/measures-and-dimensions#customer-type)
</Info>

### Formula Components

| Metric                                                                                       | Definition                                   |
| -------------------------------------------------------------------------------------------- | -------------------------------------------- |
| **Order Cost Entries**                                                                       | User-defined cost entries with COGS category |
| [**customer\_type = new\_customer**](/data-dictionary/measures-and-dimensions#customer-type) | Filters to orders from first-time buyers     |

| Metadata        |                                            |
| --------------- | ------------------------------------------ |
| **Type**        | Currency                                   |
| **Data Source** | [Upstack Costs](/dashboard/settings/costs) |
| **Aggregation** | Sum                                        |

***

## Example

Your new customer orders incurred **\$1,850** in other COGS this month:

| Cost Entry          | NC Total    |
| ------------------- | ----------- |
| Packaging materials | \$920       |
| Import duties       | \$640       |
| Quality inspection  | \$290       |
| **NC Other COGS**   | **\$1,850** |

***

## How It Works

New Customer Other COGS sums all cost entries categorized as COGS for first-time buyer orders. These are costs you've configured in Upstack—like packaging, duties, or inspection fees—that aren't stored on Shopify product variants. Combined with NC COGS, this gives you complete product cost visibility for acquisition analysis.

***

## When to Use

| Scenario                 | Action                                            |
| ------------------------ | ------------------------------------------------- |
| Complete NC cost picture | Add to NC COGS for total product costs            |
| Cost entry validation    | Verify user-defined COGS are allocating correctly |
| Segment comparison       | Compare to RC Other COGS for differences          |
| Margin accuracy          | Include in NC margin calculations                 |

***

## Related Metrics

| Metric                                                                                        | Relationship                     |
| --------------------------------------------------------------------------------------------- | -------------------------------- |
| [Other COGS](/reference/metrics/orders/cogs/other-cogs)                                       | All customers combined           |
| [Returning Customer Other COGS](/reference/metrics/orders/cogs/returning-customer-other-cogs) | Repeat buyer comparison          |
| [New Customer COGS](/reference/metrics/orders/cogs/new-customer-cogs)                         | Product-level costs from Shopify |
| [Total COGS](/reference/metrics/orders/cogs/total-cogs)                                       | COGS + Other COGS combined       |

[See all COGS metrics →](/reference/metrics/orders/cogs)