could you please explain why Carriage In is a part of Cost of Sales. However, Discounts Received and Carriage Out, are listed in the P&L after Gross Profit and influence only the Net Profit. I understand that we pay Carriage In when we purchase goods, so it does make sense that it is included in the Cost of Sales. The seller carries the expense of carriage outwards. So why not include it also in the Cost of Sales? Thanks!