Our company suffered a fire about a month ago. We obviously are still working on insurance and trying to figure everything out. My question is, how should I classify materials that had to be repurchased because they were lost in the fire. We are a manufacturing company and these are materials that are needed to complete our jobs. I was thinking a separate COGS account that would indicate that they were repurchases, but I'm not sure. We are also going to get a $200,000 check to get us by until we can assess all damage-how would that be classified