DD's FSIQ and GAI on the WISC IV were both much higher than her CogAT scores, but a lot of this is due to the fact that she didn't actually finish the CogAT, she left a lot of it blank because of the timing factor. Kids who work slowly or have slow processing speed don't tend to do as well on the CogAT because they don't answer all the questions.

DS scored in the 140's for perceptual reasoning on the WISC and about 8 or 10 points lower for non-verbal ability on the CogAT (but I think he actually finished the CogAT so it should be a more even comparison than what happened with DD).

DD had a huge difference between her FSIQ and GAI, and the district accepted her GAI, so you should check if the 140 means FSIQ or GAI (or either). She would have ultimately qualified with her FSIQ as well in conjuction with high achievement test scores so it didn't matter in her case, but she would not have tested into YOUR program if they only accept a FSIQ of 140 (her FSIQ was around 135 and GAI was 150--the slow processing speed brought down her FSIQ).