Transportation-in definition
/What is Transportation-In?
Transportation-in is the freight cost incurred by the buyer to have purchased goods delivered. This cost classification can include freight insurance costs and customs duties. Transportation-in can be assigned to the cost of inventory, which means that it will not be charged to expense until the related inventory is sold to a third party.
Transportation-in can also be included in the capitalized cost of a fixed asset. If so, you should depreciate it over the same useful life as the asset with which it is associated.