I wanted to talk a little bit about extra costs that must be included in inventory

I wanted to talk a little bit about extra costs that must be included in inventory. Chapter 8 of the text discusses that all of the costs necessary to get the product in place must be considered inventory. This often results in freight and duty, or a portion of this to be capitalized. At my workplace, this presents a problem because items we bring from overseas are normally sent on a ocean vessel. However, sometimes we need a rush shipment and we use air freight and this is much more expensive. This has to be taken into consideration during our calculations.

pleased let me know if you agree or disagree and why