Freight Outwards under which category

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Dear Friends,

We are dispatching our Finished Goods through transportation/Courier. This expenses comes under COGS or SG&A?
Replies (5)
Can You give explanation for "COGS or SG&A?"
Cost of goods sold (production cost). selling and General administration (SGA)
As under "selling and General administration (SGA)"
Thanks Mr Raja
You are most welcome...

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