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2. Freight expense - Wikipedia

   en.wikipedia.org/wiki/Freight_expense

   In accounting, the concept of a freight expense or freight spend account can be generalized as a payment for sending out a product to a customer. It falls under the umbrella category of expenses and is treated like other expense accounts in relation to the accounting equation, however, under generally accepted accounting rules, if the freight is Freight expense has a normal debit balance.

3. Freight audit - Wikipedia

   en.wikipedia.org/wiki/Freight_audit

   An examined and verified account. A freight audit vendor is therefore one who examines, adjusts and verifies freight bills for accuracy. Therefore, a freight audit is the process of examining, adjusting and verifying freight bills for accuracy. 'Freight costs

4. Cost of goods sold - Wikipedia

   en.wikipedia.org/wiki/Cost_of_goods_sold

   Cost of goods sold (COGS) is the carrying value of goods sold during a particular period.. Costs are associated with particular goods using one of the several formulas, including specific identification, first-in first-out (FIFO), or average cost.

5. Currency adjustment factor - Wikipedia

   en.wikipedia.org/wiki/Currency_adjustment_factor

   A currency adjustment factor (CAF) is a fee placed on top of freighting charges for carrier companies developed to account for constantly changing exchange rates between the dollar and other currencies. Its goal is to offset any losses from fluctuating exchange rates for carriers. [1]

6. Cost accounting - Wikipedia

   en.wikipedia.org/wiki/Cost_accounting

   An important part of standard cost accounting is a variance analysis, which breaks down the variation between actual cost and standard costs into various components (volume variation, material cost variation, labor cost variation, etc.) so managers can understand why costs were different from what was planned and take appropriate action to ...

7. UPS to pay $45M to US settle charges that it improperly ... - AOL

   www.aol.com/ups-pay-45m-us-settle-174803508.html

   UPS will pay $45 million to settle charges that it improperly valued its freight division, the Securities and Exchange Commission announced Friday. The regulator agency said that UPS materially ...