In the SAP System, there are two types of delivery costs:

• Planned delivery costs are entered in the purchase order. Provisions are set up for the relevant costs at goods receipt. The delivery costs posted at goods receipt can be referenced at invoice entry.
• Unplanned delivery costs are only entered when the invoice is entered. No provision is made at goods receipt.

Planned delivery costs have the advantage that the delivery costs are included in the valuation of the material (or, in the case of a purchase order with account assignment, the account object can be debited) at goods receipt. Subsequent debits when the invoice is entered are then only made if the delivery costs in the invoice vary from the planned delivery costs.