Logistics

Fulfillment Labor (Picking & Packing)

Recording the direct labor cost associated with preparing 3PL orders for shipment.

Account NameTypeDebit ($)Credit ($)
Direct Operating LaborExpense (+)1,500.00-
Wages PayableLiability (+)-1,500.00

💡 Accountant's Note

For 3PL companies, warehouse labor is a 'Direct Cost' (COGS) rather than an administrative expense.

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