(2) Freight, insurance, taxes and normal losses in transit borne by the buyer;
(3) Handling costs, such as the cost of ironing wrinkled clothes during transportation.
Generalized data inventory refers to finished products or commodities held by enterprises in daily sales activities, materials or materials consumed in the process of products, production or provision of services, etc. , including all kinds of materials, products in process, semi-finished products, finished products or inventory goods, packaging materials, low-value consumables, entrusted processing materials, etc.
Generally speaking, the inventory of an enterprise includes the following three types of tangible assets: (1) inventory stored for sale in the normal course of business. This refers to all kinds of goods that enterprises are in the state of sale in the normal process, such as finished products in the inventory of industrial enterprises and goods in the inventory of commodity circulation enterprises. (2) In order to finally sell the inventory being produced.
This refers to all kinds of goods that are being produced and processed for final sale, such as in-process products of industrial enterprises, self-made semi-finished products and entrusted processing materials. (3) Inventory of goods produced for sale or services provided for consumption. Refers to all kinds of raw materials, fuels, packaging materials and low-value consumables reserved by enterprises for producing products or providing services.
References:
Baidu Encyclopedia-Inventory Cost