Simple question about Purchase charge included in Valuation (Shipping Charge)

ERPNext Accounting
1

Hi,

For Purchase Charge that is included in Total and Valuation (Shipping charge) :

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I don’t know where the account should be in :

Asset
Liabilities
Income
Expense

Thank you for your help!

2

Hi. It’s a Expense from my point fo view. This value will adds to the item 's valuation and reflected on de general ledger.
Regardas