The term "cog" can refer to multiple distinct concepts depending on the context. Mechanically, a cog is a toothed wheel component or gear tooth used to transmit rotational force. Metaphorically, it describes an individual worker who feels like a minor, replaceable part of a massive bureaucratic organization. In finance and accounting, COGS stands for Cost of Goods Sold, representing the direct costs attributable to the production of goods sold by a company.