To record payment for freight or delivery services.

Expenditure code 7286 includes, but is NOT limited to:

• Air Express (freight)
• Armored Car Service
• Delivery Services
• Detention of a Freight Hauling
• Drayage
• Freight/Delivery (in and out)
• Parcel Service
• Services (freight)
• Shipping Charges
• Towing
• Wrecker Service

This code does NOT include freight-in costs charged with cost of goods purchased for resale or with raw materials used in manufacturing. These costs are coded the same as goods/materials purchased. This code should generally not include freight for capitalized assets. Ancillary charges such as shipping and transportation charges that are necessary to place the capitalized asset into service are coded the same as the capitalized asset. The agency should maintain in its documentation when a payment for freight was paid if it was not included on payment under a previous order.

This code also does NOT include employee relocation expenses (7071).