Logistics

Goods-in-Transit (Marine) Insurance

Recording the insurance premium for a high-value international shipment.

Account NameTypeDebit ($)Credit ($)
Transit Insurance ExpenseExpense (+)300.00-
Cash / Accounts PayableAsset/Liability (-)-300.00

💡 Accountant's Note

This is a direct cost of the shipment (COGS) used to protect against cargo loss or damage during transit.

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