how-are-delivery-expenses-treated-differently-on-the-buyers-and-sellers-books-un

Question

How are delivery expenses treated differently on the buyer's and seller's books under FOB Destination terms?

Accepted Answer

Buyer does not record delivery expenses; seller records them as selling expenses.

Answer

Both buyer and seller record delivery expenses as Freight In.

Answer

Buyer records delivery expenses as selling expenses; seller records them as Freight In.

Answer

Buyer records delivery expenses as Freight In; seller does not record them.