Export freight charges paid..Urgent Sir!!!

This query is : Open 

16 August 2010 Dear Experts,
Can the Export Freight charges paid on export sales be classified as Direct Expenses in Tally ERP 9 version. If yes then it affects the Gross Profit of the firm. Else should it has to be classified as indirect expenses thereby we can show it in P&L a/c (dr.side)
Which one is the correct as per accounting principles?
Thanks for all the experts.
With regards,
Rajesh.

16 August 2010 Expense related to Sales are consider as indirect exp.


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