뒤로Periodic Inventory - Freight Costs definitions
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1/15뒤로Skip to main content뒤로Freight Costs
Delivery expenses incurred to transport goods from seller to buyer, impacting how inventory transactions are recorded. FOB Shipping Point
Arrangement where ownership transfers to the buyer at shipment, making the buyer responsible for delivery expenses. FOB Destination
Arrangement where ownership transfers to the buyer at delivery, making the seller responsible for delivery expenses. Freight In
Inventory sub-account used to accumulate delivery expenses paid by the buyer, increasing the value of inventory. Purchases
Account reflecting the total cost of goods acquired for resale, excluding delivery expenses unless capitalized. Accounts Payable
Liability account representing amounts owed to suppliers for inventory and related delivery expenses. Periodic System
Inventory tracking method where purchases and delivery expenses are recorded in temporary accounts until period end. Capitalization
Process of recording a cost as an asset on the balance sheet rather than as an expense on the income statement. Selling Expense
Cost incurred by the seller to deliver goods to the buyer, recorded when the seller pays for delivery. Asset
Resource with economic value, such as inventory, increased by purchases and capitalized delivery expenses. Balance Sheet
Financial statement showing a company's assets, liabilities, and equity at a specific point in time. Inventory
Goods held for resale, whose value may include both purchase price and capitalized delivery expenses. Delivery Expense
Cost associated with transporting goods, treated as either an inventory cost or a selling expense depending on terms. Ownership Transfer
Point in the shipping process when legal title to goods shifts from seller to buyer, determining responsibility for delivery costs. Supplier
Entity providing goods to a buyer, often extending credit recorded as accounts payable.
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