When the buyer pays the freight costs, the entry to record the payment under a perpetual inventory system would include a debit to:

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When the buyer pays the freight costs, it is typically added to the cost of the inventory under a perpetual inventory system, hence the debit to Inventory. This reflects the principle that inventory costs include all costs necessary to bring the inventory to its current location and condition.

When the Buyer Pays the Freight Costs, the Entry to Record