Key Performance Indicators Permission to Add Standard COGS KPI

COGS KPI is not available under Setup link when adding Standard KPI's using custom role.

Steps to Reproduce:
1. Login as custom role.
2. Navigates to Home > Dashboard > Key Performance Indicators portlet.
3. On the upper right corner of the portlet hover on the down arrow and click the Setup link> click Add Standard KPIs button> COGS is not available to be added.

This might be caused by necessary permissions that needed to be added to the role.

To resolve the problem, the role must be given the Financial Statements and Trial Balance permissions.  Administrator can perform the following steps:

1. Navigate to Setup > Users/Roles > Manage Roles.
2. Click on Edit on the custom role.
3. Under Permissions > Reports subtab> add the following permissions with at least View level:

Financial Statements
Trial Balance

3. Click Save.