Article
Understanding Landed Cost: What It Is and How to Calculate It
LedgerGurus · ledgergurus.com Free Intermediate
Goes deeper than the beginner explainers on how landed cost flows into inventory accounting and eventually into COGS when a unit sells.
- Landed cost sits on the balance sheet until the unit sells
- At sale, landed cost per unit moves into COGS on the P&L
- Getting this wrong distorts both inventory value and margin