Issue Date:
Revised Date:

Object Type

Cash — Other Expenditures



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. These costs are coded the same as goods purchased. Freight charges not paid on previous voucher should be coded the same as the items purchased. The agency should maintain in its documentation when a payment for freight was paid because it was not included on payment under a previous order.

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


USAS Values

Appropriation Year 20
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 04 – OTHER EXPENDITURES