Loss due to wrongly delivered product

what is the accounting treatment for loss due to a product which is wrongly delivered to other person
note - it was prepaid order which is delivered to wrong person now the firm has to give the parcel to roght person again
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Quick Summary
This discussion explores the accounting treatment for losses arising from a wrongly delivered prepaid product. The consensus suggests that the cost associated with rectifying the error, such as re-sending the parcel to the correct customer, should be accounted for under freight costs. This approach reflects the expense as a direct cost of getting the product to its intended destination.

It will be accounted under freight cost only

Why ?

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