[jessanqi]

Hi, can someone please advise this. I know the freight-in is the product cost should be add to inventory, freight out is treated as expense. but I don’t really understand the below sentence, the freight charges is freight in or out?

Please, please help!!!

determine the each item whether the expenditure should be capitalized or expended.

1. fright charges paid for goods held for resale. -capitalized. freight charges are directly connected with bringing the goods to the place of business of the buyer.