My question is regarding cost of goods.

[BBQPete55]

Do the buyers pay you for the remaining balance on the BBQs or do they pay the builders directly? all money goes to me. deposit and final payment - Then I pay the builder at time of pick up -

 

[PayrollHRGuy]

So you are reselling a product. Are you doing you account cash or accrued?

 

[LdiJ]

Do the buyers pay you for the remaining balance on the BBQs or do they pay the builders directly? all money goes to me. deposit and final payment - Then I pay the builder at time of pick up -

Then yes, what you pay for the product is your "cost of goods sold". It's a normal business expense.