Business-to-business is a type of commerce transaction that exists between businesses, such as those involving a manufacturer and a wholesaler or retailer.| Investopedia
A balance sheet is a financial statement that reports a company's assets, liabilities and shareholder equity at a specific point in time.| Investopedia
Cost of goods sold (COGS) is defined as the direct costs attributable to the production of the goods sold by a company.| Investopedia