This is true if the Cash Sale/Invoice is a stand-alone Cash Sale/Invoice.
The reason for this is because the Cost of Goods Sold is also recorded on the stand-alone Cash Sale/Invoice that is why NetSuite is setting it as a Mandatory field, regardless of the setting or preference that you have for the field, because NetSuite will need the Location of the item on the Cash Sale/Invoice to compute for the Cost of Goods Sold.
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