When purchases is accounted, entry passed is purchases account is debited and Direct cost applied account is credited.
Packing and forwarding is an item charge.
When it is booked, packing and forwarding is debited, but direct cost applied is not credited.
it has an impact on P&L.
How can an expense have an impact on P&L and also add to the value of inventory.
When the FG is consumed, will the packing cost be part of the COGS amount,.