Thank you for the response Bob, I am a tax preparer, I should have phrased this question as "I have a client who..."

I understand that I enter on Schedule C, and I was planning on listing all expenses under cost of goods sold. the taxpayer has expenses from both 2023 and 2024, should all be listed under cost of goods sold or should the 2023 expenses be COGS and the 2024 listed in the various lines of the schedule C?

Thank you!