Hi, We receive invoices from contractors that relate to COGS which we pay using PayPal. On the invoice the contractor charges an additional 5% to cover the PayPal fee they incur. Does this 5% PayPal fee they invoice us for also go to COGS? I assume it does since it is a cost they are invoicing us for. It is not a PayPal fee my company has directly incurred. Thanks a lot!