I - Cost of Sales: General principlesÂ
4. Non-proportional cost of sales
4.5. Logistics costs - non-proportional (R25510)
These are the warehousing costs incurred by the entity for:
- Transporting its products to a warehouse off its production site,
- Storing them there
- Loading them for dispatch from the warehouse.
Are taken into account:
When the warehouse used belongs to the entity:
- Warehouse operating costs: labor, utilities, cost of using handling equipment, maintenance, quality controls prior to dispatch, vehicle inspections, etc.,
When the warehouse used does not belong to the entity:
- All costs related to the warehouses: services, quantity-, volume- and weight-related charges, occupancy expenses, rent, etc.
Fixed logistics costs, such as:
- Costs of renting transport (barges, railcars, warehouses) to carry the products.
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