The postings for delivery costs differ depending whether the delivery costs are planned or not.

• For planned delivery costs, a posting from the stock account to a special clearing account, (such as a freight clearing account or a customs clearing account) is carried out at goods receipt. This clearing account is then cleared when the delivery costs are settled (this procedure is the same as that for offsetting the goods receipt and invoice receipt to the GR/IR clearing account).
• For unplanned delivery costs, subsequent debits are posted with the invoice.