The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.
Companies should report their financial performance in their annual financial reports, and these are the best places to find this information.
For companies that file with the SEC, this information can be found within their "Form 10-K" filings. You can often find these documents by searching for "Company 10-k", or they can be found through the SEC's EDGAR search.