Certain metrics are applicable for both Brand and Product levels - these include metrics directly tied to orders or attributable to product level, such as:
Product Sales
Shipping fees
Discounts
Taxes
Refunds
Production costs
Shipping costs
Advertising (Sponsored Products & Sponsored Display only)
There are some metrics which are only allocated at Brand level by default. For a complete list of Amazon financial lines covered in our P&L, refer to the documentation attached.