Landed Cost vs COGS (2026) — What Goes Where, With Accounting Table

Landed cost is what a unit costs to reach your warehouse; COGS is recognized when it sells. Which costs capitalize (freight-in, duty, §301) vs expense (freight-out, warehousing) — GAAP table, QuickBooks/Xero pattern and FAQ.

Zentria Flow — Profit Intelligence for importers. Verified landed-cost, AI HS-code classification and tariff modelling across 70+ economies.