run a report on the COGS account, check each bill that shows in the listing, bills that post to COGS directly might causing the issue

You will see a bill with a small amount that might make no sense, if you sold inventory you did not have on hand, and later […]

Resolution for 'COGS directly issue: 'Total COGS on P&L is higher than total COGS on Sales by Item Summary report. What is the difference due to?' available: Yes.

The COGS directly issue or error code is a known issue in Quickbooks Online (QBO) and/or Quickbooks. Support for this issue is available either by self-service or paid support options. Experts are available to resolve your Quickbooks issue to ensure minimal downtime and continue running your business. First try to resolve the COGS directly issue yourself by looking for a resolution described in the article. If it is a complex COGS directly issue or you are unable to solve the issue, you may contact us by clicking here or by using other COGS directly support options.

For more information about resolving issues related to COGS directly in Quickbooks/QBO or to get support for the issue 'Total COGS on P&L is higher than total COGS on Sales by Item Summary report. What is the difference due to?', click the link below: