Transportation handling charges belong to what accounting account

Loading and unloading fees are generally charged to administrative expenses, selling expenses, manufacturing expenses, costs, etc., depending on the purpose

Accounted for in the category of expenses

Borrow: administrative expenses/selling expenses/manufacturing expenses/-loading and unloading fees

Loan: cash on hand/bank deposits/other transactions.

Collection and allocation of handling costs

Logistics enterprises handling costs through the "cost of doing business - handling expenses" account for the collection and allocation of this account by the costing object to set up a detailed account, and by cost item This account is set up according to the costing object, and the detailed accounting is carried out according to the cost items.

The tire wear and tear of the loading and unloading machinery of the logistics enterprise occurs during the operation of the loading and unloading site, so its tire cost is not suitable for the amortization method of tire kilometers. Generally can be used in the new tire will be the value of a direct charge to the cost of loading and unloading. If a concentrated number of tires, in order to balance the cost of each period of burden, as amortized costs can be assessed on a monthly basis into the cost of loading and unloading.

Loading machinery tire retreading and sporadic repair costs, generally in the costs incurred and paid, directly to the cost of loading and unloading. The cost of new tires and the cost of retreading and incidental repairs for the various vehicles assigned to the loading and unloading team can also be included in the cost in the above way.