INBOUND SHIPPING COST TO INVOICE

Depends on how you want to handle things

If you sell all of the items for that shipping charge this year, then yes. If some of the items do NOT sell then the amount of shipping that applies to those unsold item should be removed from COGS and posted to an asset account at year end. THen at the new year start you move them back to COGS.

ALL costs to get an item to sell and/or to make ready to sell are part of the item cost and must be expensed in the year the item is sold - sold not purchased