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What is ACoS (Advertising Cost of Sales)? 

In short: ACoS is ad spend divided by the sales those ads generated, shown as a percentage.

Formula: ACoS = ad spend ÷ ad-attributed sales × 100. Spend $300 to make $1,000 in ad sales and your ACoS is 30%.

A "good" ACoS depends on your margin. Your break-even ACoS equals your profit margin before ad costs: above it, each ad sale loses money.

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