All 21 Purchase Orders & 3-Way Matching questions
More in Purchase Orders & 3-Way Matching
What is a blanket (standing) purchase order? What is the accounting flow across PO, goods receipt, and invoice? What does it mean to 'short pay' or 'block' an invoice, and when is each used? What is a PO commitment and how does it aid budgeting? What is evaluated receipt settlement (ERS) / pay-on-receipt? How does PO matching support period-end accruals? How do you reconcile and clear an aged GR/IR account? How does procure-to-pay automation reduce matching exceptions? How do matching controls support SOX/segregation of duties? How do you handle price variances between PO and invoice in inventory accounting?
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Accounts Payable & Receivable › Purchase Orders & 3-Way Matching

How are freight, duty, and miscellaneous charges handled in matching?

Intermediate

Answer

Charges not on the original PO (freight, duty, handling) can break a strict match. They're handled by including them on the PO as planned costs, allowing them within tolerance, using a separate charge line/PO, or routing as an exception for approval. Consistent treatment keeps landed costs accurate.
Real-world example An invoice with unexpected freight is held until the buyer adds an agreed freight line, then it matches and pays.

Common follow-ups: Why do add-on charges cause exceptions? | What is landed cost?

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All 21 Purchase Orders & 3-Way Matching questions