tarnekulusid

Tarnekulusid are expenses associated with transporting goods from a seller to a customer or another destination. They typically cover freight charges, packaging and handling, transit insurance, and any duties or taxes paid as part of delivery. The term is used in Estonian business and logistics contexts and is usually distinguished from production costs and from selling or administrative overheads.

Components of tarnekulusid include direct transport costs (road, rail, sea, or air), packaging and crating, loading and unloading fees, transit insurance, customs clearance fees, and any last-mile delivery expenses. In international trade, Incoterms help determine which party bears these costs and at what point risk transfers.

Accounting and budgeting: Tarnekulusid can be recorded as part of the cost of goods sold when they are necessary to bring inventory to its destination, or recognized as distribution or selling expenses. They may be allocated to products or orders using cost allocation methods such as activity-based costing or standard costing. Businesses may manage tarnekulusid by negotiating carrier rates, using consolidated shipments, optimizing packaging, or choosing alternative logistics solutions to affect unit cost.

Examples and context: Online retailers often incur significant tarnekulusid, which may be passed to customers, included in product prices, or offered as free shipping as a marketing tool. In financial reporting, proper disclosure of delivery costs is common to reflect the total cost of delivering goods to customers.