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Transpiort Cost in Vendor Bill, need to absorb into item cost, is it COGS or Expense?

edited Nov 29, 2011 9:56AM in Accounting / ERP 2 comments

In our vendor bill, there is a transport cost, which we need to pay together with the vendor bill. and We also need to absorb this cost into the unit cost of the all the Inventory Items in this Bill.

But I am not sure what is the accounting for this transport cost (Vendor Bill)?
Credit : Creditor
Debit : Inventory Received Not Billed
Debit : COGS  or  Expenses ?

I guess, COGS only happen when we fulfill those items. So, is true that we should Debit: Expenses instead of COGS ?

Then we will edit the Item Receipt trx to absorb this cost into individual items??

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