In the food business, it's common to lose a shipment due to your retail buyers having a random issue with the product (such as labeling). To try to account for something like that, in the month that you cross $20,000 in sales, you estimate that you will lose all of the product that month. This will not impact your sales or sales growth, since you will be able to produce enough in the same month. It is only a loss of the materials.

Would this be changed on the cost of goods sold column to 0 in a cash flow statement?