Accounting for Freight/Special Charges modifier and surcharge modifier

We have some special charge modifiers that we put on orders.

We notice that the accounting for those modifiers goes to the freight account (we have derived freight accounting from the AR transaction type)

Is there a method to apply a different account to special charges which are not true "freight amounts"? such as late fee.

I am wondering if the "Surcharge" modifiers follow the same accounting as Freight/Special charges modifier.

Any insight would be much appreciated.