Company: COST
Filing Date: 2025-04-21
Form Type: CORRESP
Source: 0000909832-25-000025
Chunk: 3

Company: COSTCO WHOLESALE CORP /NEW
Filing Date: 2025-04-21
Form: CORRESP
Chunk 3
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 Corporation

C-003

[*] - Information omitted and provided under separate cover to the Staff pursuant to Rule 83 (17 C.F.R. § 200.83)

accordance with revenue-recognition guidance. These amounts include adjustments to the estimated breakage associated with the redemption of the rebate that cardholders earn, as disclosed in Note 1 to our financial statements. [*]

Revenues related to the agreement are disclosed within the Warehouse Ancillary and Other Businesses line in the Disaggregated Revenue table in Note 11, similar to where we categorize other revenues that are not directly associated with our core merchandise categories or that have an immaterial impact on net sales.

Please contact me if you have any questions or further comments.

Sincerely,

COSTCO WHOLESALE CORPORATION

| /s/    GARYMILLERCHIP________________                               |
| Gary MillerchipExecutive Vice President and Chief Financial Officer |

Confidential Treatment Requested by Costco Wholesale Corporation

C-004

[*] - Information omitted and provided under separate cover to the Staff pursuant to Rule 83 (17 C.F.R. § 200.83)