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Google Ads DTC eCommerce conversion tracking of sales based on order total or sub-total (excl. tax and shipping cost)

It seems that I can’t find comprehensive explanation of which is better for Google Ads conversion tracking when it comes to including or excluding taxes and shipping costs in the conversion value. I believe this can heavily affect ROAS calculation, cost of a conversion and other variables. What is a common practice and why?

Thanks!

submitted by /u/yohayli
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