What is the difference between cogs and deferred cogs account?

"font-family:Arial, Helvetica, sans-serif;line-height:18px;">The

Matching Principle is a fundamental accounting directive that

mandates that revenue and its associated cost of goods sold must be

recognized in the same accounting period. This enhancement will

automate the matching of Cost of Goods Sold (COGS) for a sales

order line to the revenue that is billed for that sales order

line.

"font-family:Arial, Helvetica, sans-serif;line-height:18px;">The

deferral of COGS applies to sales orders of both non-configurable

and configurable items (Pick-To-Order and Assemble-To-Order). It

applies to sales orders from the customer facing operating units in

the case of drop shipments when the new accounting flow introduced

in 11.5.10 is used. And finally, it also applies to RMAs that

references a sales order whose COGS was deferred. Such RMAs will be

accounted using the original sales order cost in such a way that it

will maintain the latest known COGS recognition percentage. If RMAs

are tied to a sales order, RMAs will be accounted for such that the

distribution of credits between deferred COGS and actual COGS will

maintain the existing proportion that Costing is aware of. If RMAs

are not tied to a sales order, there isno deferred COGS.