In accounting, the concept of a freight expense or
freight spend account can be generalized as a payment for sending out a
product to a customer. It falls under the umbrella category of
expenses and is treated like other expense accounts in relation to the accounting equation, however, under generally accepted accounting
rules, if the freight is Freight expense has a normal debit balance.
Increases are recorded as debits while decreases are recorded as
credits. In relation to other accounts, the Freight Expense account is
similar to the "Cost of Sales-Freight" account, but are two totally
different entities. While the Freight Expense account is increased for
payments towards outgoing goods, the Cost of Sales-Freight account is
increased for payments towards incoming goods.