Cost of Good Sold for Merchandising Company

Cost of Goods Sold, or COGS, is the amount a merchandising company paid for the goods sold during a given period. It's important to know that this is not price at which the goods were sold but the price at which they were purchased and the direct cost associated with bringing them to the salesroom and completing the sale. COGS is used in both reporting and analyzing sales of companies of all sizes; it is an important part of the general ledger and also calculating important things such as the break-even point, or the point where the company will have made a net profit of $0.

Beginning Inventory                                             xxx

Add : Cost of Good Purchased                            

Purchase                                                                  xx

(-) Purchase Return and Allowance      (x)

(-) Purchase Discount                            (x)

Net Purchase                                                            xx
(+) Freight in                                                 x         xx

= Cost of Good Available for Sale                         xxx

Less : Ending Inventory                                         xxx

= Cost of Good Sold                                                 xx

Any comment? 

kira-kira Freight term-nya apa ya, yang menambah komponen net purchase di atas?