The cost of storage of the items you add in the cost of Good soled or in selling expenses and why?

Cost of storage of inventory is Meryl G&A Exp ( rent ), and it will neither be included into the CGS nor selling expenses.

 Inventory Storage cost or Finished goods.

Both are treated as Selling Expense, because CGS (Cost of Goods Sold) contains value of inventory and Purchase cost of new inventory

CGS=

Op. Stock

+Purchases

-Closing Stock