Thanks @KevinJ of Kansas and @Olivier Gagnon (DXC) - We are not using non-inventory items, looks like some of our items had a 0 recorded cost when received, or adjusted and when we implemented also saw some 0 values set on the the import for items.. All in all, I understand it better and how to track the COGs of the items, so learned something new. I think our issues is with the users and their processes. (as usual lol)