copula, auxiliary verb
Polite copula and auxiliary verb used to end sentences politely. Equivalent to plain だ but in teineigo register. Also attaches to i-adjectives and negative forms to add politeness.
See also: だ
私は学生です。
I am a student.
今日は寒いです。
It is cold today.
これは本ではありません。
This is not a book.
です is the standard polite copula, while っす is its casual, clipped form used in relaxed conversation to keep a light touch of politeness.
です is the ordinary polite copula 'is/am/are', while でございます (using ございます) is a more formal and deferential way of saying the same thing.