Cost Item

Definition

The atomic record of a single cost: amount, date, category (OPEX/CAPEX/Marketing/Overhead/Depreciation/Amortization), project and service link, payment status, and data source.

Worked Example

A complete cost item:

amount:          $4,200
date:            2026-06-01
category:        OPEX
project:         Streaming Platform
service:         Video CDN
payment_status:  PAID
source:          AWS Cost Explorer API (batch #5520)

Interpretation & Pitfalls

The quality of every downstream metric — COGS, margins, CAC, variance — is bounded by the completeness of cost items. Capture category, linkage, and source at entry time.

In TupicFinance

The cost item is the foundational object: all dashboards, breakdowns, and KPI calculations aggregate from it.