Fabm-Sfp Sci Sce
Fabm-Sfp Sci Sce
Fabm-Sfp Sci Sce
FREIGHT-IN
• The shipping cost to be paid by the buyer of merchandise
purchased when the terms are fob shipping point
• freight-in is considered to be part of the cost of the
merchandise and should be included in inventory if the
merchandise has not been sold
→ SERVICE VS MERCHANDISING