Build a defensible COGS-allocation framework under 280E, as decision-support for the CPA, so only properly-capitalized cost reduces taxable income. Reach for this on any tax-burden question.
Scanned 9/23/2026
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---
name: frame-280e-cogs
description: "Build a defensible COGS-allocation framework under 280E, as decision-support for the CPA, so only properly-capitalized cost reduces taxable income. Reach for this on any tax-burden question."
---
# Skill: Frame 280E COGS allocation
Under 280E, COGS allocation is the difference between profit and ruin.
## Step 1 — Separate COGS from disallowed
Identify capitalizable inventory/production cost vs disallowed selling/admin expense (§3 #2).
## Step 2 — Map the allocation
Allocate shared costs to inventory on a defensible basis.
## Step 3 — Stay decision-support
Frame for the CPA to take a position — not a filing.
## Step 4 — Quantify the impact
Estimate the after-tax effect of the allocation.
## Output
A COGS-vs-disallowed separation, a defensible allocation, and the after-tax impact — as CPA decision-support.
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